{
 "documentInfo": {
  "documentType": "https://xbrl.org/2021/xbrl-json",
  "features": {
   "xbrl:canonicalValues": true
  },
  "namespaces": {
   "creightonsplc": "http://creightonsplc.com/xbrl/2024",
   "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/2024/213800WROWAJUBGSAJ57-2024-03-31.xsd"
  ]
 },
 "facts": {
  "fact-1": {
   "value": "The principal activity of the Group is the development, marketing manufacture and supply of personal care, beauty and fragrance products , which includes the development of brands.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-89": {
   "value": "Annual report<span class=\"_ _3\"></span> on Director<span class=\"_ _3\"></span>s\u2019 remun<span class=\"_ _3\"></span>eration <span class=\"ff2\"> </span>The informati<span class=\"_ _3\"></span>on provid<span class=\"_ _3\"></span>ed in this p<span class=\"_ _3\"></span>art of the Dir<span class=\"_ _3\"></span>ectors\u2019<span class=\"_ _3\"></span> Remuneration R<span class=\"_ _1e\"></span>e<span class=\"_ _0\"></span>port is su<span class=\"_ _3\"></span>bject to <span class=\"ff1\">audit </span>The tables below repr<span class=\"_ _3\"></span>esent th<span class=\"_ _3\"></span>e Directors\u2019 remune<span class=\"_ _3\"></span>ration for <span class=\"_ _3\"></span>the years ended 3<span class=\"_ _3\"></span>1 March 2024 an<span class=\"_ _3\"></span>d 31 March 202<span class=\"_ _3\"></span>3.  These emoluments are normally paid <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the year <span class=\"_ _0\"></span>except for <span class=\"_ _0\"></span>the bonus <span class=\"_ _0\"></span>payments which are <span class=\"_ _0\"></span>paid following the <span class=\"_ _0\"></span>approval of <span class=\"_ _0\"></span>the financial stat<span class=\"_ _3\"></span>ements. Executive <span class=\"ff9\">Dir<span class=\"_ _3\"></span>ectors\u2019 remu<span class=\"_ _3\"></span>neration as a<span class=\"_ _3\"></span> single figur<span class=\"_ _3\"></span>e <span class=\"ff1\"> </span></span>2024 WO McIlroy <span class=\"_ _3\"></span> BJM Johnson  P Clark M Stevens Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Note 2 Note 3 Salary 25 66<span class=\"ls0\"> </span>126 120 3<span class=\"lsd\">37</span> Pension - - 6 9 15<span class=\"ls0\"> </span>Benefits - - - 2 2 Total fixed<span class=\"_ _3\"></span> 25 66<span class=\"ls0\"> </span>132 131 354 Total variab<span class=\"_ _3\"></span>le  Note 1 - - - - - Total  25 66<span class=\"ls0\"> </span>132 131 35<span class=\"ls0\">4 </span>2023 WO McIlroy BJM Johnson P Clark M Stevens Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Salary 27<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>119 116 354 Pension - - 6 9 15<span class=\"ls0\"> </span>Benefits - - - 2 2 Total fixed<span class=\"_ _3\"></span> 27<span class=\"ls0\"> </span>92<span class=\"ls0\"> </span>125 12<span class=\"ls0\">7 </span>3<span class=\"ls3c\">71</span> Total variab<span class=\"_ _3\"></span>le  Note 1 39<span class=\"ls0\"> </span>39<span class=\"ls0\"> </span>- - 78<span class=\"ls0\"> </span>Total  66<span class=\"ls0\"> </span>13<span class=\"ls0\">1 </span>125 12<span class=\"ls0\">7 </span>449 Note  1<span class=\"ff3\"> <span class=\"_ _d\"> </span></span>No<span class=\"_ _0\"></span> bonuses were earned in the year ended 31 March 2024. In the year ended 31 March 2023 Mr McIlro<span class=\"_ _3\"></span>y and Mr Johnson b<span class=\"_ _3\"></span>oth earned b<span class=\"_ _3\"></span>onuses of<span class=\"_ _3\"></span> \u00a339,000. A pro<span class=\"_ _3\"></span>vision of \u00a345,<span class=\"_ _3\"></span>000 was mad<span class=\"_ _3\"></span>e in the prior yea<span class=\"_ _3\"></span>r.   2<span class=\"ff3\"> <span class=\"_ _d\"> </span><span class=\"ff6\">M<span class=\"_ _0\"></span>r McIlroy\u2019s sala<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>y covers<span class=\"_ _3\"></span> the period to<span class=\"_ _3\"></span> 6 March <span class=\"_ _3\"></span>2024, when<span class=\"_ _3\"></span> he resigned <span class=\"ff2\">from his Executi<span class=\"_ _3\"></span>ve roles. </span></span></span>3<span class=\"ff3\"> <span class=\"_ _d\"> </span><span class=\"ff6\">M<span class=\"_ _0\"></span>r <span class=\"_ _1d\"> </span>BJM <span class=\"_ _1c\"> </span>Johnson\u2019s <span class=\"_ _1d\"> </span>salary <span class=\"_ _1c\"></span>covers <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>period <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"> </span>23 <span class=\"_ _1d\"> </span>November <span class=\"_ _1c\"></span>2023 <span class=\"_ _1c\"> </span>when <span class=\"_ _1d\"> </span>he <span class=\"_ _1d\"> </span>ceased <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"></span>be <span class=\"_ _1d\"> </span>a <span class=\"_ _1d\"> </span>director <span class=\"_ _1c\"></span>of <span class=\"_ _1d\"> </span>the </span></span>Company.<span class=\"_ _3\"></span> 4<span class=\"ff3\"> <span class=\"_ _d\"> </span></span>Equity <span class=\"_ _1b\"></span>settled <span class=\"_ _1b\"></span>share-<span class=\"_ _3\"></span>based <span class=\"_ _0\"></span>payments <span class=\"_ _1b\"></span>would <span class=\"_ _0\"></span>be <span class=\"_ _1b\"></span>included <span class=\"_ _0\"></span>within <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>bonus<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>figure, <span class=\"_ _0\"></span>calculated <span class=\"_ _1b\"></span>as <span class=\"_ _0\"></span>their <span class=\"_ _1b\"></span>intrinsic value as at th<span class=\"_ _3\"></span>e date of g<span class=\"_ _3\"></span>rant. No grant<span class=\"_ _3\"></span>s in the <span class=\"_ _3\"></span>year ended 3<span class=\"_ _3\"></span>1 March 202<span class=\"_ _3\"></span>4 or 31 March<span class=\"_ _3\"></span> 2023. Annual report on Directors\u2019 remuneration (continued) <span class=\"ff1\"> </span>Non-Executi<span class=\"_ _3\"></span>ve <span class=\"ff9\">Directors\u2019 r<span class=\"_ _3\"></span>emuneratio<span class=\"_ _3\"></span>n as a sing<span class=\"_ _3\"></span>le figure <span class=\"ff1\"> </span></span>2024 P Forster Note 2 WO McIlroy Note 3 ND O\u2019Shea<span class=\"ff1\"> </span>WTG Glencross B Geary Total \u00a3000\u2019s<span class=\"ff1\"> </span>\u00a3000\u2019s<span class=\"ff1\"> </span>\u00a3000\u2019s<span class=\"ff1\"> </span>\u00a3000\u2019s<span class=\"ff1\"> </span>\u00a3000\u2019s<span class=\"ff1\"> </span>\u00a3000\u2019s<span class=\"ff1\"> </span>Fees 20<span class=\"ls0\"> </span>2 19<span class=\"ls0\"> </span>19<span class=\"ls0\"> </span>2 62<span class=\"ls0\"> </span>Pension Note 6<span class=\"ff2\"> </span>1 - - - - 1 Benefits  Note 5 2 - - 2 -  <span class=\"_ _1\"> </span> <span class=\"_ _77\"> </span>4 Total fixed <span class=\"_ _3\"></span> 23<span class=\"ls0\"> </span>2 19<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>2 67<span class=\"ls0\"> </span>2023 P Forster ND O\u2019Shea<span class=\"ff1\"> </span>WTG Glencross Total \u00a3000\u2019s<span class=\"ff1\"> </span>\u00a3000\u2019s<span class=\"ff1\"> </span>\u00a3000\u2019s<span class=\"ff1\"> </span>\u00a3000\u2019s<span class=\"ff1\"> </span>Fees 18<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>54<span class=\"ls0\"> </span>Pension Note 6<span class=\"ff2\"> </span>1 - - 1 Benefits Note 5<span class=\"ff2\"> </span>2 - 2 4 Total fixed <span class=\"_ _3\"></span> 21<span class=\"ls0\"> </span>18<span class=\"ls0\"> </span>20<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>Notes 1 <span class=\"ls0\"> <span class=\"_ _7a\"> </span>The Non-Executi<span class=\"_ _3\"></span>ve Directo<span class=\"_ _3\"></span>rs <span class=\"_ _3\"></span>received<span class=\"_ _3\"></span> no va<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>iable re<span class=\"_ _3\"></span>munerat<span class=\"_ _3\"></span>ion in <span class=\"_ _3\"></span>the yea<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>s en<span class=\"_ _3\"></span>ded <span class=\"_ _3\"></span>31 Mar<span class=\"_ _3\"></span>ch 2024<span class=\"_ _3\"></span> or <span class=\"_ _3\"></span>31 <span class=\"_ _3\"></span>March </span>2023. 2 <span class=\"ls0\"> <span class=\"_ _7a\"> </span><span class=\"ff6\">Mr Forster\u2019s Fees in<span class=\"_ _3\"></span>cludes an increase<span class=\"_ _3\"></span> following his a<span class=\"_ _3\"></span>ppointment<span class=\"_ _3\"></span> as <span class=\"_ _0\"></span><span class=\"ff2\">Non-Execut<span class=\"_ _3\"></span>ive Chair <span class=\"_ _3\"></span>from 7 March <span class=\"_ _3\"></span>2024. </span></span></span>3 <span class=\"ls0\"> <span class=\"_ _7a\"> </span><span class=\"ff6\">Mr <span class=\"_ _3\"></span>McIlroy\u2019s <span class=\"_ _1e\"></span>Fees <span class=\"_ _1e\"></span>include <span class=\"_ _1e\"></span>those <span class=\"_ _1e\"></span>earned <span class=\"_ _1e\"></span>as a<span class=\"_ _1e\"></span> Non<span class=\"ff2\">-Execut<span class=\"_ _3\"></span>ive <span class=\"_ _1e\"></span>Director <span class=\"_ _1e\"></span>from <span class=\"_ _1e\"></span>7 <span class=\"_ _3\"></span>March <span class=\"_ _1e\"></span>2024, <span class=\"_ _1e\"></span>following <span class=\"_ _1e\"></span>his <span class=\"_ _3\"></span>retirement<span class=\"_ _3\"></span> </span></span></span>from his Execu<span class=\"_ _3\"></span>tive roles. 4 <span class=\"_ _13\"> </span><span class=\"ff6\">Mr Geary\u2019s <span class=\"_ _3\"></span>Fees <span class=\"_ _3\"></span>include th<span class=\"_ _3\"></span>ose <span class=\"_ _3\"></span>he receiv<span class=\"_ _3\"></span>ed f<span class=\"_ _3\"></span>ollowing hi<span class=\"_ _3\"></span>s appo<span class=\"_ _3\"></span>intment<span class=\"_ _3\"></span> as a N<span class=\"_ _1e\"></span>on<span class=\"_ _0\"></span><span class=\"ff2\">-Executive <span class=\"_ _3\"></span>Director f<span class=\"_ _3\"></span>rom <span class=\"_ _3\"></span>7 March </span></span>2024. 5 <span class=\"_ _13\"> </span>The <span class=\"_ _1c\"></span>benefits <span class=\"_ _1b\"></span>earned<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>by <span class=\"_ _1b\"></span>Mr <span class=\"_ _1b\"></span>F<span class=\"_ _0\"></span>orster <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>Mr <span class=\"_ _1b\"></span>Glencross <span class=\"_ _1b\"></span>relate <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"></span>their <span class=\"_ _1b\"></span>membership<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>Group <span class=\"_ _1b\"></span>Private <span class=\"_ _1b\"></span>health insurance scheme,<span class=\"_ _3\"></span> which con<span class=\"_ _3\"></span>tinued following<span class=\"_ _3\"></span> their retireme<span class=\"_ _3\"></span>nt as Executive<span class=\"lsb\">s.<span class=\"_ _3\"></span><span class=\"ls0\"> </span></span>6 <span class=\"_ _13\"> </span>The <span class=\"_ _1b\"></span>pension <span class=\"_ _1b\"></span>earne<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>by <span class=\"_ _0\"></span>M<span class=\"_ _0\"></span>r <span class=\"_ _1b\"></span>Fo<span class=\"_ _3\"></span>rster <span class=\"_ _1b\"></span>relates <span class=\"_ _1b\"></span>t<span class=\"_ _3\"></span>o <span class=\"_ _1b\"></span>his <span class=\"_ _1b\"></span>membe<span class=\"_ _3\"></span>rship <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group <span class=\"_ _1b\"></span>Pension<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>scheme, <span class=\"_ _0\"></span>which <span class=\"_ _1b\"></span>continued following his retiremen<span class=\"_ _3\"></span>t as <span class=\"ls6\">an</span> Execut<span class=\"_ _3\"></span>ive. Payments for <span class=\"_ _3\"></span>loss of offic<span class=\"_ _3\"></span>e A single <span class=\"_ _0\"></span>Director left the <span class=\"_ _0\"></span>Compan<span class=\"_ _3\"></span>y d<span class=\"_ _0\"></span>uring the year ended 31 <span class=\"_ _0\"></span>March 2024 and <span class=\"_ _0\"></span>no payments in respect of <span class=\"_ _0\"></span>compensation<span class=\"_ _1e\"></span> for loss of of<span class=\"_ _3\"></span>fice were paid<span class=\"_ _3\"></span> or payable<span class=\"_ _3\"></span> to any Di<span class=\"_ _3\"></span>rector (202<span class=\"_ _3\"></span>3: \u00a3Nil). Share optio<span class=\"_ _3\"></span>ns  No share opt<span class=\"_ _3\"></span>ions were exe<span class=\"_ _3\"></span>rcised by Direct<span class=\"_ _3\"></span>ors during th<span class=\"_ _3\"></span>e year ended<span class=\"_ _3\"></span> 31 March<span class=\"_ _3\"></span> 2024 (2023:<span class=\"_ _3\"></span> Nil).<span class=\"_ _0\"></span> There is<span class=\"_ _1e\"></span> a vesting <span class=\"_ _1e\"></span>period of <span class=\"_ _1e\"></span>3 years <span class=\"_ _3\"></span>for all<span class=\"_ _3\"></span> share<span class=\"_ _3\"></span> options.<span class=\"_ _1e\"></span> The sha<span class=\"_ _3\"></span>re <span class=\"_ _3\"></span>options w<span class=\"_ _3\"></span>ere a<span class=\"_ _3\"></span>warded<span class=\"_ _3\"></span> to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>Dir<span class=\"_ _0\"></span>ectors <span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>part <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f the Company\u2019s <span class=\"_ _1b\"></span>o<span class=\"_ _0\"></span>ngoing <span class=\"_ _1c\"></span>comp<span class=\"ff2\">ensat<span class=\"_ _3\"></span>ion <span class=\"_ _1c\"> </span>and <span class=\"_ _1d\"> </span>remunerations <span class=\"_ _1b\"></span>plans <span class=\"_ _1c\"> </span>as <span class=\"_ _1d\"> </span>a <span class=\"_ _1d\"> </span>motivation <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _1c\"> </span>continuing <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"> </span>deliver <span class=\"_ _1d\"> </span>success <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"> </span>the </span>Group, it<span class=\"_ _3\"></span>s shareholde<span class=\"_ _3\"></span>rs and <span class=\"_ _1e\"></span>employees. The<span class=\"_ _3\"></span>re are <span class=\"_ _3\"></span>no se<span class=\"_ _3\"></span>rvice con<span class=\"_ _3\"></span>ditions ass<span class=\"_ _3\"></span>ociated wit<span class=\"_ _3\"></span>h the <span class=\"_ _3\"></span>award <span class=\"_ _3\"></span>of the sh<span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>options.  Remuneratio<span class=\"_ _3\"></span>n of key man<span class=\"_ _3\"></span>agement p<span class=\"_ _3\"></span>ersonnel  <span class=\"fs0 fc7\"> </span>The remunerat<span class=\"_ _3\"></span>ion of the Dire<span class=\"_ _3\"></span>ctors, who<span class=\"_ _3\"></span> are the ke<span class=\"_ _3\"></span>y manage<span class=\"_ _3\"></span>ment personn<span class=\"_ _3\"></span>el of the G<span class=\"_ _3\"></span>roup, is set out<span class=\"_ _3\"></span> below in aggregate for<span class=\"_ _3\"></span> each of the<span class=\"_ _3\"></span> categories <span class=\"_ _3\"></span>specified in IA<span class=\"_ _3\"></span>S 24, \u2018Rel<span class=\"_ _3\"></span>ated Party Disclosu<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e\u2019.  Furthe<span class=\"_ _3\"></span>r inform<span class=\"_ _0\"></span><span class=\"ff2\">ation ab<span class=\"_ _3\"></span>out the </span>remuneration<span class=\"_ _3\"></span> of individual Di<span class=\"_ _3\"></span>rectors is p<span class=\"_ _3\"></span>rovided in the<span class=\"_ _3\"></span> audited part<span class=\"_ _3\"></span> of the Directo<span class=\"_ _3\"></span>rs\u2019 Remu<span class=\"_ _3\"></span>neration Report<span class=\"_ _3\"></span> on pages 44 to<span class=\"_ _3\"></span> 56. Year ended  31<span class=\"ls0\">-Mar </span>Year ended <span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Salaries and ot<span class=\"_ _3\"></span>her short te<span class=\"_ _3\"></span>rm benefits 421 508 Total 421 5<span class=\"ls3c\">08</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-35": {
   "value": "53194000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-36": {
   "value": "58567000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Revenue",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-37": {
   "value": "30364000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CostOfSales",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-38": {
   "value": "34219000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CostOfSales",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-39": {
   "value": "22830000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GrossProfit",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-40": {
   "value": "24348000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:GrossProfit",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-41": {
   "value": "3488000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DistributionCosts",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-42": {
   "value": "3902000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DistributionCosts",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-43": {
   "value": "17804000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdministrativeExpense",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-44": {
   "value": "18862000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:AdministrativeExpense",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-45": {
   "value": "1538000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:OperatingProfitBeforeExceptionalItems",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-46": {
   "value": "1584000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:OperatingProfitBeforeExceptionalItems",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-47": {
   "value": "17000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:ExceptionalItemsRedundancyCosts",
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    "concept": "creightonsplc:PaymentsForCancellationOfLeasesClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-375": {
   "value": "35000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:PaymentsForCancellationOfLeasesClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-376": {
   "value": "568000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-377": {
   "value": "436000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-378": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:ProceedsFromUtilisationOfInvoiceFinancingFacilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-379": {
   "value": "290000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:ProceedsFromUtilisationOfInvoiceFinancingFacilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-380": {
   "value": "1557000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:RepaymentOfInvoiceFinancingFacilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-381": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:RepaymentOfInvoiceFinancingFacilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-382": {
   "value": "61000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:RepaymentOfAmountsBorrowedClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-383": {
   "value": "600000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:RepaymentOfAmountsBorrowedClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-384": {
   "value": "1329000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:RepaymentOnTermLoanClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-385": {
   "value": "816000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:RepaymentOnTermLoanClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-386": {
   "value": "123000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:InterestPaidOnTermLoanClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-387": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:InterestPaidOnTermLoanClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-388": {
   "value": "180000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:RepaymentOnMortgageLoanFacilityClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-389": {
   "value": "252000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:RepaymentOnMortgageLoanFacilityClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-390": {
   "value": "72000",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:InterestPaidOnMortgageLoanFacilityClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-391": {
   "value": "-0",
   "decimals": -3,
   "dimensions": {
    "concept": "creightonsplc:InterestPaidOnMortgageLoanFacilityClassifiedAsFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-392": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-393": {
   "value": "576000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-394": {
   "value": "-3947000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-395": {
   "value": "-2351000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-396": {
   "value": "1472000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-397": {
   "value": "822000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalentsBeforeEffectOfExchangeRateChanges",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-398": {
   "value": "1653000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-399": {
   "value": "840000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-400": {
   "value": "13000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-401": {
   "value": "-9000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:EffectOfExchangeRateChangesOnCashAndCashEquivalents",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-402": {
   "value": "3138000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-403": {
   "value": "1653000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-91": {
   "value": "1.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">General informa<span class=\"_ _3\"></span>tion </span></span>Creightons<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ls4\">PLC</span> <span class=\"_ _1b\"></span>(th<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>Company) is <span class=\"_ _0\"></span>incorporated <span class=\"_ _0\"></span>in England <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>Wales <span class=\"_ _0\"></span>under the <span class=\"_ _0\"></span>Companies Act <span class=\"_ _0\"></span>2006. <span class=\"_ _0\"></span>The address of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>registered <span class=\"_ _0\"></span>office <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>given <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>page <span class=\"_ _1b\"></span><span class=\"lsd\">11</span>2. <span class=\"_ _0\"></span>It <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>public <span class=\"_ _0\"></span>Company, <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>premium <span class=\"_ _0\"></span>listing <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>London <span class=\"_ _0\"></span>Stock Exchange. <span class=\"_ _1b\"></span>The <span class=\"_ _1b\"></span>nature <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Gr<span class=\"_ _0\"></span>oup\u2019s <span class=\"_ _1b\"></span>operations <span class=\"_ _1b\"></span>a<span class=\"ff2\">nd <span class=\"_ _1c\"></span>its <span class=\"_ _1b\"></span>principal <span class=\"_ _1b\"></span>activities <span class=\"_ _1b\"></span>are <span class=\"_ _1c\"></span>set <span class=\"_ _1b\"></span>out <span class=\"_ _1c\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>strategic <span class=\"_ _1b\"></span>report <span class=\"_ _1b\"></span>on </span>pages 3 to 33.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-2": {
   "value": "Creightons PLC",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-3": {
   "value": "England and Wales",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-4": {
   "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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "2<span class=\"ff4\"> <span class=\"_ _79\"> </span></span>Material accou<span class=\"_ _3\"></span>nting polici<span class=\"_ _3\"></span>es Basis of accou<span class=\"_ _3\"></span>nting The <span class=\"_ _20\"> </span>Group <span class=\"_ _23\"> </span>financial <span class=\"_ _20\"> </span>statements <span class=\"_ _20\"> </span>have <span class=\"_ _23\"> </span>been <span class=\"_ _20\"> </span>prepared <span class=\"_ _20\"> </span>in <span class=\"_ _23\"> </span>accordance<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>with <span class=\"_ _20\"> </span>UK-adopted <span class=\"_ _20\"> </span>international <span class=\"_ _20\"> </span>accounting standard in c<span class=\"_ _3\"></span>onformity with th<span class=\"_ _1e\"></span>e <span class=\"_ _0\"></span>requirement<span class=\"_ _3\"></span>s of the Com<span class=\"_ _3\"></span>panies Act<span class=\"_ _3\"></span> 2006. The IFRSs applied in the Group financial statemen<span class=\"_ _3\"></span>ts are subject to ongoing amendment<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>by the IASB and therefore<span class=\"_ _3\"></span> subject t<span class=\"_ _1e\"></span>o possible<span class=\"_ _3\"></span> chan<span class=\"_ _3\"></span>ge <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>f<span class=\"_ _0\"></span>uture.<span class=\"_ _3\"></span> Fu<span class=\"_ _3\"></span>rther <span class=\"_ _3\"></span>standards<span class=\"_ _3\"></span> a<span class=\"_ _1e\"></span>nd interpretati<span class=\"_ _3\"></span>ons <span class=\"_ _3\"></span>may <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>issued th<span class=\"_ _3\"></span>at <span class=\"_ _1e\"></span>will be <span class=\"_ _3\"></span>applicable for financial<span class=\"_ _3\"></span> years beginni<span class=\"_ _3\"></span>ng on or after<span class=\"_ _3\"></span> 1 April 2024 or later<span class=\"_ _3\"></span> accountin<span class=\"_ _3\"></span>g periods but may<span class=\"_ _3\"></span> be adopte<span class=\"_ _3\"></span>d early. The <span class=\"_ _0\"></span>preparation of <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>requires <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>use <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>certain <span class=\"_ _0\"></span>accounting <span class=\"_ _1b\"></span>estimat<span class=\"_ _3\"></span>es. It also requires<span class=\"_ _3\"></span> managemen<span class=\"_ _3\"></span>t to exe<span class=\"_ _3\"></span>rcise its judgem<span class=\"_ _3\"></span>ent in the pro<span class=\"_ _3\"></span>cess of ap<span class=\"_ _3\"></span>plying the Gro<span class=\"_ _3\"></span>up\u2019s accountin<span class=\"_ _3\"></span>g policies.<span class=\"ff2\"> </span>The <span class=\"_ _20\"> </span>primary <span class=\"_ _20\"> </span>statements <span class=\"_ _20\"> </span>within <span class=\"_ _23\"> </span>the <span class=\"_ _20\"> </span>financial <span class=\"_ _20\"> </span>information <span class=\"_ _20\"> </span>contained <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>this <span class=\"_ _23\"> </span>document<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>have<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>been <span class=\"_ _23\"> </span>present<span class=\"_ _3\"></span>ed <span class=\"_ _20\"> </span>in accordance with<span class=\"_ _3\"></span> IAS1 Present<span class=\"_ _1e\"></span>ation of Financial Statement<span class=\"_ _3\"></span>s. The financial <span class=\"_ _0\"></span>statements have b<span class=\"_ _0\"></span>een prepared on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>historical cost basis <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>modified for the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of business combinations. Historical <span class=\"_ _0\"></span>cost is <span class=\"_ _0\"></span>generally based <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>air value <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>consideration given <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>exch<span class=\"_ _3\"></span>ange for <span class=\"_ _0\"></span>goods and services. The<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>principal accou<span class=\"_ _3\"></span>nting policies a<span class=\"_ _3\"></span>dopted are <span class=\"_ _3\"></span>set out below. The <span class=\"_ _3\"></span>Company<span class=\"_ _3\"></span> h<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>taken <span class=\"_ _1e\"></span>advantage <span class=\"_ _1e\"></span>of the<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span>xemption <span class=\"_ _1e\"></span>allowed u<span class=\"_ _3\"></span>nder <span class=\"_ _1e\"></span>section <span class=\"_ _3\"></span>408 <span class=\"_ _1e\"></span>of the<span class=\"_ _3\"></span> Co<span class=\"_ _3\"></span>mpanies <span class=\"_ _1e\"></span>Act 20<span class=\"_ _3\"></span>06 <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>has not presente<span class=\"_ _3\"></span>d its own Statem<span class=\"_ _1e\"></span>ent of Comprehensive In<span class=\"_ _3\"></span>come in these fina<span class=\"_ _3\"></span>ncial statement<span class=\"_ _3\"></span>s.  Adoption of <span class=\"_ _3\"></span>new and r<span class=\"_ _3\"></span>evised accou<span class=\"_ _3\"></span>nting standar<span class=\"_ _3\"></span>ds None <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>stan<span class=\"_ _3\"></span>dards <span class=\"_ _0\"></span>adopted during <span class=\"_ _1b\"></span>the year <span class=\"_ _0\"></span>had <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>mate<span class=\"_ _3\"></span>rial <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>the Group's <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the year ended 3<span class=\"_ _3\"></span>1 March 2<span class=\"_ _3\"></span>024.<span class=\"ff1 fc7\"> </span>There <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>number <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>standards, <span class=\"_ _1b\"></span>amendments <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>standa<span class=\"_ _3\"></span>rds, <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>int<span class=\"_ _3\"></span>erpretation<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>which <span class=\"_ _0\"></span>have <span class=\"_ _1b\"></span>been <span class=\"_ _1b\"></span>issued <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the IASB that ar<span class=\"_ _3\"></span>e effective in<span class=\"_ _3\"></span> future acc<span class=\"_ _3\"></span>ounting pe<span class=\"_ _3\"></span>riods that<span class=\"_ _3\"></span> the Group has<span class=\"_ _3\"></span> decided n<span class=\"_ _3\"></span>ot to ado<span class=\"_ _3\"></span>pt early. The<span class=\"_ _3\"></span> Group does<span class=\"_ _1e\"></span> not expect an<span class=\"_ _3\"></span>y of the sta<span class=\"_ _3\"></span>ndards issued<span class=\"_ _3\"></span> by the IASB,<span class=\"_ _3\"></span> but not<span class=\"_ _3\"></span> yet<span class=\"_ _0\"></span> effective,<span class=\"_ _3\"></span> to have a <span class=\"_ _3\"></span>material impact<span class=\"_ _3\"></span> on the<span class=\"_ _3\"></span> Group. The following <span class=\"_ _0\"></span>table summarises the impact of <span class=\"_ _0\"></span>prior period disclosure <span class=\"_ _0\"></span>reclassification on <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>inancial statements<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>of the <span class=\"_ _1d\"> </span>Group. <span class=\"_ _1d\"> </span>Further <span class=\"_ _1c\"> </span>detail <span class=\"_ _21\"> </span>is <span class=\"_ _1d\"> </span>provided <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>note <span class=\"_ _1d\"> </span>7. <span class=\"_ _1d\"> </span>This <span class=\"_ _1d\"> </span>does <span class=\"_ _1d\"> </span>not <span class=\"_ _21\"> </span>impact <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>profit <span class=\"_ _1d\"> </span>figure <span class=\"_ _1d\"> </span>stated <span class=\"_ _1d\"> </span>in <span class=\"_ _21\"> </span>the<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>prior <span class=\"_ _1d\"> </span>year accounts. As<span class=\"_ _3\"></span> a result<span class=\"_ _3\"></span>, this has<span class=\"_ _3\"></span> no impact <span class=\"_ _3\"></span>on the prior<span class=\"_ _3\"></span> period ba<span class=\"_ _3\"></span>sic and<span class=\"_ _3\"></span> diluted earni<span class=\"_ _3\"></span>ngs per sha<span class=\"_ _3\"></span>re present<span class=\"_ _3\"></span>ed in note<span class=\"_ _1e\"></span> 12<span class=\"ls0\">. </span>The aggregat<span class=\"_ _3\"></span>e remunerat<span class=\"_ _3\"></span>ion of employ<span class=\"_ _3\"></span>ees during th<span class=\"_ _3\"></span>e year was comprised:<span class=\"_ _3\"></span> Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2023 \u00a3000 \u00a3000 \u00a3000 Reclassificatio<span class=\"_ _3\"></span>n Wages and sal<span class=\"_ _3\"></span>aries  12,<span class=\"ls0\">753<span class=\"_ _3\"></span> </span>13,<span class=\"ls0\">288<span class=\"_ _3\"></span> </span>12,831 Social security c<span class=\"_ _3\"></span>osts 1,219 1,346 1,346 Pension contribu<span class=\"_ _3\"></span>tions 331 438 438 Share based<span class=\"_ _3\"></span> payment cha<span class=\"_ _3\"></span>rge 111 101 101 Total 14,<span class=\"ls0\">414<span class=\"_ _3\"></span> </span>15,1<span class=\"ls3c\">73</span> 14,716 The <span class=\"_ _3\"></span>reclassification <span class=\"_ _1e\"></span>pertained <span class=\"_ _3\"></span>to th<span class=\"_ _3\"></span>e non-pr<span class=\"_ _3\"></span>oductive <span class=\"_ _3\"></span>direct <span class=\"_ _3\"></span>labour <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>had b<span class=\"_ _3\"></span>een r<span class=\"_ _3\"></span>echarge<span class=\"_ _3\"></span>d to <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>Administ<span class=\"_ _3\"></span>rative costs <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>previous <span class=\"_ _20\"> </span>year. <span class=\"_ _23\"> </span>For <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>current <span class=\"_ _20\"> </span>year <span class=\"_ _23\"> </span>these <span class=\"_ _23\"> </span>have <span class=\"_ _23\"> </span>been <span class=\"_ _20\"> </span>reclassified <span class=\"_ _23\"> </span>to <span class=\"_ _23\"> </span>wages <span class=\"_ _23\"> </span>and<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>salaries <span class=\"_ _23\"> </span>within Administrative<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>costs.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>The<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>reclassification <span class=\"_ _0\"></span>aims <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>provide <span class=\"_ _1b\"></span>a more <span class=\"_ _1b\"></span>accurate<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>depict<span class=\"_ _3\"></span>ion <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>total <span class=\"_ _0\"></span>wages <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>salary cost for the G<span class=\"_ _3\"></span>roup. 2   Significan<span class=\"_ _3\"></span>t accountin<span class=\"_ _3\"></span>g policies <span class=\"ff2\">(contin<span class=\"_ _3\"></span>ued) </span>Basis of conso<span class=\"_ _3\"></span>lidation<span class=\"ff2\"> </span>The <span class=\"_ _0\"></span>consolidated financial <span class=\"_ _0\"></span>statements incorporate <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>inancial statements <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>entities <span class=\"_ _0\"></span>controlled by the <span class=\"_ _0\"></span>Company<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>(its subsidiaries), made <span class=\"_ _0\"></span>up<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>31 March each year, <span class=\"_ _0\"></span>as set o<span class=\"_ _0\"></span>ut in <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span><span class=\"ls3\">17</span>.  Control <span class=\"_ _0\"></span>is achieved when the Com<span class=\"_ _3\"></span>pany: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">has power ov<span class=\"_ _3\"></span>er the investee;<span class=\"_ _3\"></span> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">is exposed, o<span class=\"_ _3\"></span>r has rights,<span class=\"_ _3\"></span> to variable retu<span class=\"_ _3\"></span>rn from its in<span class=\"_ _3\"></span>volvement with<span class=\"_ _3\"></span> the investee; an<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">has the ability t<span class=\"_ _3\"></span>o use its powe<span class=\"_ _3\"></span>r to affect it<span class=\"_ _3\"></span>s returns. </span></span>The <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>reassesses <span class=\"_ _0\"></span>wheth<span class=\"_ _3\"></span>er <span class=\"_ _0\"></span>or <span class=\"_ _1b\"></span>not <span class=\"_ _0\"></span>it <span class=\"_ _1b\"></span>cont<span class=\"_ _3\"></span>rols <span class=\"_ _0\"></span>an <span class=\"_ _1b\"></span>inve<span class=\"_ _3\"></span>stee <span class=\"_ _0\"></span>if <span class=\"_ _1b\"></span>facts<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>circumstances <span class=\"_ _0\"></span>indicate <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>there <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>re changes to on<span class=\"_ _3\"></span>e or more <span class=\"_ _3\"></span>of the th<span class=\"_ _3\"></span>ree elements o<span class=\"_ _3\"></span>f control list<span class=\"_ _3\"></span>ed above. Consolidation <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>a <span class=\"_ _0\"></span>subsidiary <span class=\"_ _0\"></span>beg<span class=\"_ _0\"></span>ins <span class=\"_ _0\"></span>when <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>obtains <span class=\"_ _1b\"></span>control <span class=\"_ _0\"></span>over <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>subsidi<span class=\"_ _3\"></span>ary <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>ceases <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during <span class=\"_ _0\"></span>the year are <span class=\"_ _3\"></span>included in<span class=\"_ _3\"></span> the c<span class=\"_ _3\"></span>onsol<span class=\"_ _3\"></span>idated income<span class=\"_ _3\"></span> statement<span class=\"_ _3\"></span> from <span class=\"_ _3\"></span>the date the <span class=\"_ _1e\"></span>Company gains <span class=\"_ _3\"></span>control un<span class=\"_ _3\"></span>til the <span class=\"_ _3\"></span>date the<span class=\"_ _3\"></span> Company ceas<span class=\"_ _3\"></span>es to contr<span class=\"_ _3\"></span>ol the subsidiar<span class=\"_ _3\"></span>y. Where necessa<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>y, adju<span class=\"_ _3\"></span>stments are <span class=\"_ _3\"></span>made t<span class=\"_ _3\"></span>o the <span class=\"_ _3\"></span>financial st<span class=\"_ _3\"></span>atements of<span class=\"_ _3\"></span> subsidiaries <span class=\"_ _3\"></span>to b<span class=\"_ _3\"></span>ring the a<span class=\"_ _3\"></span>ccountin<span class=\"_ _3\"></span>g policies used into line with<span class=\"_ _3\"></span> the Group\u2019<span class=\"_ _3\"></span>s accountin<span class=\"_ _3\"></span>g po<span class=\"ff2\">licies. </span>All <span class=\"_ _1d\"> </span>intra-group <span class=\"_ _1d\"> </span>assets <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>liabilities, <span class=\"_ _1d\"> </span>equity, <span class=\"_ _1d\"> </span>income, <span class=\"_ _1d\"> </span>expenses <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>cash <span class=\"_ _1c\"> </span>f<span class=\"_ _0\"></span>lows <span class=\"_ _1d\"> </span>relating <span class=\"_ _1d\"> </span>to <span class=\"_ _1d\"> </span>transactions <span class=\"_ _1d\"> </span>between members of th<span class=\"_ _3\"></span>e Group ar<span class=\"_ _3\"></span>e eliminat<span class=\"_ _3\"></span>ed on consolidation<span class=\"_ _3\"></span>.  <span class=\"_ _38\"> </span>Going concern<span class=\"_ _3\"></span><span class=\"fc7\"> </span>Whilst the Group has<span class=\"_ _3\"></span> faced a number of challenges<span class=\"_ _3\"></span> due to the current economic<span class=\"_ _3\"></span> climate, it has exhibited<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>improved performance <span class=\"_ _1b\"></span>for <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>second <span class=\"_ _1b\"></span>half <span class=\"_ _1c\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>year <span class=\"_ _1c\"> </span>due <span class=\"_ _1c\"> </span>to <span class=\"_ _1c\"></span>remedial <span class=\"_ _1c\"></span>actions <span class=\"_ _1b\"></span>taken <span class=\"_ _1c\"> </span>by <span class=\"_ _1c\"> </span>management <span class=\"_ _1c\"> </span>as <span class=\"_ _1c\"> </span>explained <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>the Chairman\u2019s<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>statement<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>operationa<span class=\"ff2\">l <span class=\"_ _1d\"> </span>highlights<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>on <span class=\"_ _1c\"> </span>pages <span class=\"_ _1d\"> </span>2 <span class=\"_ _1c\"> </span>to <span class=\"_ _1d\"> </span>6. <span class=\"_ _1d\"> </span>The <span class=\"_ _1c\"> </span>Groups <span class=\"_ _1c\"> </span>gross <span class=\"_ _1d\"> </span>margin <span class=\"_ _1c\"> </span>is <span class=\"_ _1c\"> </span>r<span class=\"_ _0\"></span>ecovering<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>after<span class=\"_ _3\"></span> </span>securing <span class=\"_ _1b\"></span>price <span class=\"_ _1c\"> </span>increases <span class=\"_ _1c\"></span>from <span class=\"_ _1b\"></span>customers, <span class=\"_ _1c\"></span>improved <span class=\"_ _1b\"></span>production <span class=\"_ _1b\"></span>eff<span class=\"_ _0\"></span>iciencies <span class=\"_ _1b\"></span>and <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"></span>stabilisation <span class=\"_ _1b\"></span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>rate <span class=\"_ _1c\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>cost increases. <span class=\"_ _21\"> </span>Processes <span class=\"_ _21\"> </span>are <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>place <span class=\"_ _20\"> </span>to <span class=\"_ _21\"> </span>continue <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>rev<span class=\"_ _0\"></span>iew <span class=\"_ _21\"> </span>customer <span class=\"_ _21\"> </span>margins <span class=\"_ _20\"> </span>and <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>recover <span class=\"_ _21\"> </span>any <span class=\"_ _21\"> </span>increases <span class=\"_ _21\"> </span>from customers<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>thr<span class=\"_ _3\"></span>ough <span class=\"_ _0\"></span>selling <span class=\"_ _0\"></span>price <span class=\"_ _0\"></span>increases, <span class=\"_ _0\"></span>product <span class=\"_ _0\"></span>reengineering <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>cost <span class=\"_ _0\"></span>mitigation <span class=\"_ _0\"></span>measures. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>benefit of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>margin <span class=\"_ _0\"></span>improvement<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>overhead reduction <span class=\"_ _0\"></span>programme has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>evident <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>second <span class=\"_ _0\"></span>half <span class=\"_ _0\"></span>performan<span class=\"_ _0\"></span><span class=\"ls1e\">ce </span>of the year to<span class=\"_ _3\"></span> 31 March <span class=\"_ _3\"></span>2024. The Group contin<span class=\"_ _3\"></span>ues to meet<span class=\"_ _3\"></span> its debt obliga<span class=\"_ _3\"></span>tions and expe<span class=\"_ _3\"></span>cts to operate<span class=\"_ _3\"></span> comfortabl<span class=\"_ _3\"></span>y within its availa<span class=\"_ _3\"></span>ble borrowing<span class=\"_ _3\"></span> facilities <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>next <span class=\"_ _1c\"></span>3 <span class=\"_ _1c\"></span>years. <span class=\"_ _1b\"></span>This <span class=\"_ _1c\"> </span>assessment <span class=\"_ _1c\"></span>is <span class=\"_ _1b\"></span>based <span class=\"_ _1c\"></span>on <span class=\"_ _1c\"></span>our <span class=\"_ _1c\"></span>ability <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"> </span>retain <span class=\"_ _1c\"> </span>existing <span class=\"_ _1c\"></span>borrowing <span class=\"_ _1b\"></span>facil<span class=\"_ _0\"></span>ities <span class=\"_ _1c\"></span>and assuming mode<span class=\"_ _3\"></span>rate top lin<span class=\"_ _3\"></span>e sales growth. The <span class=\"_ _20\"> </span>going <span class=\"_ _20\"> </span>concern <span class=\"_ _20\"> </span>assess<span class=\"_ _3\"></span>ment <span class=\"_ _20\"> </span>included<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>various <span class=\"_ _20\"> </span>sensitivity <span class=\"_ _20\"> </span>analyse<span class=\"ff6\">s <span class=\"_ _20\"> </span>including <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>loss <span class=\"_ _21\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>Group\u2019s <span class=\"_ _20\"> </span>largest </span>customer. <span class=\"_ _1e\"></span>In th<span class=\"_ _3\"></span>e un<span class=\"_ _3\"></span>likely <span class=\"_ _3\"></span>event<span class=\"_ _3\"></span> th<span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>this <span class=\"_ _3\"></span>business<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>was <span class=\"_ _3\"></span>lost, <span class=\"_ _1e\"></span>this would<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>mitigated<span class=\"_ _3\"></span> b<span class=\"_ _3\"></span>y reduced<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>production<span class=\"_ _3\"></span> an<span class=\"_ _3\"></span>d warehouse, <span class=\"_ _1c\"> </span>stock <span class=\"_ _1d\"> </span>holding <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>account <span class=\"_ _1d\"> </span>management<span class=\"_ _1e\"></span> <span class=\"_ _21\"> </span>costs. <span class=\"_ _1c\"> </span>The <span class=\"_ _1d\"> </span>Group <span class=\"_ _1d\"> </span>has <span class=\"_ _21\"> </span>a <span class=\"_ _1d\"> </span>long <span class=\"_ _1c\"> </span>standing <span class=\"_ _1d\"> </span>relationship <span class=\"_ _1c\"> </span>with <span class=\"_ _21\"> </span>its customer <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>actively<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>working <span class=\"_ _1b\"></span>on <span class=\"_ _1b\"></span>new <span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>iefs <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>target<span class=\"_ _3\"></span>ing <span class=\"_ _1b\"></span>growth. <span class=\"_ _1b\"></span>Additiona<span class=\"_ _3\"></span>lly, <span class=\"_ _1b\"></span>other <span class=\"_ _1b\"></span>scenarios <span class=\"_ _1b\"></span>exami<span class=\"_ _3\"></span>ned increasing cost<span class=\"_ _3\"></span> of sales by <span class=\"_ _3\"></span>20% and separat<span class=\"_ _3\"></span>ely increases<span class=\"_ _3\"></span> in overhead<span class=\"_ _3\"></span> costs by 20%. The <span class=\"_ _1e\"></span>Group <span class=\"_ _1e\"></span>also <span class=\"_ _1e\"></span>has <span class=\"_ _1e\"></span>a <span class=\"_ _1e\"></span>disaster <span class=\"_ _1e\"></span>recovery <span class=\"_ _1e\"></span>plan <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>would <span class=\"_ _1e\"></span>be <span class=\"_ _3\"></span>ab<span class=\"_ _3\"></span>le <span class=\"_ _1e\"></span>to <span class=\"_ _3\"></span>transf<span class=\"_ _3\"></span>er <span class=\"_ _1e\"></span>part <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>its <span class=\"_ _1e\"></span>production <span class=\"_ _1e\"></span>between <span class=\"_ _1e\"></span>sites <span class=\"_ _1e\"></span>should the <span class=\"_ _0\"></span>need <span class=\"_ _0\"></span>arise. <span class=\"_ _0\"></span>There <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>also good <span class=\"_ _0\"></span>relationships <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>suppliers <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>cust<span class=\"_ _3\"></span>omers <span class=\"_ _0\"></span>to enable <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>mitigate any supply <span class=\"_ _0\"></span>chain <span class=\"_ _0\"></span>issues. <span class=\"_ _0\"></span>The Gro<span class=\"_ _0\"></span>up<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>possess<span class=\"ls1a\">es<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>adequate insurance cover <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>mitigate <span class=\"_ _0\"></span>the impact <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>severe <span class=\"_ _0\"></span>adver<span class=\"_ _3\"></span>se scenarios on <span class=\"_ _3\"></span>business interrup<span class=\"_ _3\"></span>tion, plant an<span class=\"_ _3\"></span>d machinery, st<span class=\"_ _3\"></span>ock and bu<span class=\"_ _3\"></span>ildings. In the extrem<span class=\"_ _3\"></span>e scenario, shou<span class=\"_ _1e\"></span>ld <span class=\"_ _0\"></span>turnover <span class=\"_ _3\"></span>reduce, the Group<span class=\"_ _3\"></span> could consolidate<span class=\"_ _3\"></span> production <span class=\"_ _3\"></span>on to a sin<span class=\"_ _3\"></span>gle site providing an <span class=\"_ _3\"></span>overhead cost <span class=\"_ _3\"></span>reduction. The G<span class=\"_ _3\"></span>roup c<span class=\"_ _3\"></span>ontinues <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>monitor <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>long <span class=\"_ _3\"></span>term im<span class=\"_ _1e\"></span>pacts of cli<span class=\"_ _1e\"></span>mate change<span class=\"_ _3\"></span> and <span class=\"_ _3\"></span>these <span class=\"_ _1e\"></span>are set<span class=\"_ _3\"></span> out <span class=\"_ _3\"></span>in th<span class=\"_ _3\"></span>e Ta<span class=\"_ _3\"></span>sk <span class=\"_ _3\"></span>Force <span class=\"_ _3\"></span>on Climate <span class=\"_ _21\"> </span><span class=\"ff6\">\u2013</span> <span class=\"_ _21\"> </span>related <span class=\"_ _21\"> </span>Financial <span class=\"_ _21\"> </span>disclosures <span class=\"_ _21\"> </span>(TCFD)<span class=\"_ _3\"></span> <span class=\"_ _21\"> </span>r<span class=\"_ _0\"></span>eport<span class=\"_ _3\"></span> <span class=\"_ _21\"> </span>and <span class=\"_ _21\"> </span>Risk <span class=\"_ _21\"> </span>Management <span class=\"_ _21\"> </span>and <span class=\"_ _21\"> </span>Sustain<span class=\"_ _3\"></span>ability <span class=\"_ _21\"> </span>sections <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the Strategic <span class=\"_ _1b\"></span>Report. <span class=\"_ _1b\"></span>The <span class=\"_ _1b\"></span>Group <span class=\"_ _1b\"></span>believes <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"></span>impact <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>climate <span class=\"_ _1b\"></span>change <span class=\"_ _1b\"></span>will <span class=\"_ _1c\"></span>not <span class=\"_ _1b\"></span>have <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>material <span class=\"_ _1b\"></span>impact <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"></span>long <span class=\"_ _1b\"></span>term viability of the<span class=\"_ _3\"></span> business but<span class=\"_ _3\"></span> rather an op<span class=\"_ _3\"></span>portunity to provide<span class=\"_ _3\"></span> our custome<span class=\"_ _3\"></span>rs with sustain<span class=\"_ _3\"></span>able solutions.  The Dir<span class=\"_ _0\"></span>ectors have therefore formed <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>judgement,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>at the <span class=\"_ _0\"></span>time <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>approving the financial <span class=\"_ _0\"></span>statements,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>that there <span class=\"_ _0\"></span>is a reasonable e<span class=\"_ _3\"></span>xpectation<span class=\"_ _3\"></span> that th<span class=\"_ _3\"></span>e Group has adequa<span class=\"_ _3\"></span>te resou<span class=\"_ _3\"></span>rces to cont<span class=\"_ _3\"></span>inue in operational existenc<span class=\"_ _3\"></span>e for the foreseeable <span class=\"_ _1e\"></span>future being <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>least t<span class=\"_ _3\"></span>welve <span class=\"_ _3\"></span>months <span class=\"_ _3\"></span>from<span class=\"_ _3\"></span> the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>of t<span class=\"_ _3\"></span>his re<span class=\"_ _3\"></span>port. <span class=\"_ _3\"></span>For t<span class=\"_ _3\"></span>his rea<span class=\"_ _3\"></span>son, th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Directors <span class=\"_ _3\"></span>continue to adopt th<span class=\"_ _3\"></span>e going concern<span class=\"_ _3\"></span> basis in pre<span class=\"_ _3\"></span>paring the <span class=\"_ _3\"></span>financial statemen<span class=\"_ _3\"></span>ts. 2.<span class=\"ff4 ls0\"> <span class=\"_ _83\"> </span><span class=\"ff1 fs4\">Significant acc<span class=\"_ _3\"></span>ounting po<span class=\"_ _3\"></span>licies <span class=\"ff2\">(continu<span class=\"_ _3\"></span>ed)<span class=\"ff1 fs3\"> </span></span></span></span>Business com<span class=\"_ _3\"></span>binations Acquisition <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>subsidiaries <span class=\"_ _20\"> </span>an<span class=\"_ _3\"></span>d <span class=\"_ _20\"> </span>businesses <span class=\"_ _20\"> </span>are <span class=\"_ _20\"> </span>accounted <span class=\"_ _20\"> </span>for <span class=\"_ _20\"> </span>using <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>acquisition<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>method. <span class=\"_ _20\"> </span>The <span class=\"_ _20\"> </span>consideration<span class=\"_ _3\"></span> transferred in <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>business combination is <span class=\"_ _0\"></span>measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, which <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>calculated as <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>sum <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the acquisition<span class=\"_ _0\"></span>-<span class=\"_ _96\"> </span>date <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>values <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>assets<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>tran<span class=\"_ _3\"></span>sferred <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>acquirer, <span class=\"_ _0\"></span>less <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>incurred <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>change<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>entity acquired. Acqui<span class=\"_ _3\"></span>sition-related c<span class=\"_ _3\"></span>osts are reco<span class=\"_ _3\"></span>gnised in profit<span class=\"_ _3\"></span> or loss a<span class=\"_ _3\"></span>s incurred.  At t<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>acquisit<span class=\"_ _3\"></span>ion <span class=\"_ _3\"></span>date, <span class=\"_ _1e\"></span>the ide<span class=\"_ _3\"></span>ntifiable <span class=\"_ _3\"></span>assets<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>cquired <span class=\"_ _1e\"></span>and t<span class=\"_ _3\"></span>he l<span class=\"_ _3\"></span>iabilities <span class=\"_ _3\"></span>assumed <span class=\"_ _1e\"></span>are r<span class=\"_ _3\"></span>ecognised <span class=\"_ _1e\"></span>at th<span class=\"_ _3\"></span>eir <span class=\"_ _3\"></span>fair <span class=\"_ _1e\"></span>v<span class=\"_ _0\"></span>alue,<span class=\"_ _3\"></span> except: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">liabilities <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>equity <span class=\"_ _1b\"></span>instrumen<span class=\"_ _3\"></span>ts <span class=\"_ _0\"></span>related <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>share-based <span class=\"_ _1b\"></span>payment<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>arrangements <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>acquiree <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>share-<span class=\"_ _96\"> </span></span></span>based pa<span class=\"_ _3\"></span>yment ar<span class=\"_ _3\"></span>rangements<span class=\"_ _3\"></span> of the <span class=\"_ _1e\"></span>Group entered i<span class=\"_ _3\"></span>nto to <span class=\"_ _3\"></span>replace sha<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e-based paym<span class=\"_ _3\"></span>ent arrangemen<span class=\"_ _3\"></span>ts of<span class=\"_ _3\"></span> the acquiree a<span class=\"_ _3\"></span>re measured<span class=\"_ _3\"></span> in accordance<span class=\"_ _3\"></span> with IFRS 2<span class=\"_ _3\"></span> at the acqui<span class=\"_ _3\"></span>sition date; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">deferred ta<span class=\"_ _3\"></span>x assets <span class=\"_ _3\"></span>or liabili<span class=\"_ _3\"></span>ties and assets<span class=\"_ _3\"></span> or liabilit<span class=\"_ _3\"></span>ies related<span class=\"_ _3\"></span> to emplo<span class=\"_ _3\"></span>yee bene<span class=\"_ _3\"></span>fit arrangemen<span class=\"_ _3\"></span>ts that<span class=\"_ _3\"></span> are </span></span>recognised <span class=\"_ _20\"> </span>and <span class=\"_ _23\"> </span>measured <span class=\"_ _23\"> </span>in <span class=\"_ _20\"> </span>accordance <span class=\"_ _23\"> </span>with <span class=\"_ _23\"> </span>IAS <span class=\"_ _20\"> </span>12  <span class=\"fff\">In<span class=\"_ _3\"></span>come <span class=\"_ _23\"> </span>Taxes<span class=\"ff2\"> <span class=\"_ _20\"> </span>and <span class=\"_ _23\"> </span>IAS <span class=\"_ _23\"> </span>19 <span class=\"_ _23\"> </span></span>Employee <span class=\"_ _20\"> </span>Benefits<span class=\"ff2\"> </span></span>respectively; an<span class=\"_ _3\"></span>d \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">assets that <span class=\"_ _0\"></span>are classified <span class=\"_ _0\"></span>as held for <span class=\"_ _0\"></span>sale <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance<span class=\"_ _3\"></span> with <span class=\"_ _0\"></span>IFRS 5 <span class=\"_ _1b\"></span><span class=\"fff\">Non-cu<span class=\"_ _3\"></span>rrent Assets Held <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>Sale and </span></span></span>Discontinu<span class=\"_ _3\"></span>ed Operations <span class=\"ff2\">are<span class=\"_ _3\"></span> measured in a<span class=\"_ _3\"></span>ccordance <span class=\"_ _3\"></span>with th<span class=\"_ _3\"></span>at standard<span class=\"fff\">.</span> </span>Goodwill is measured as th<span class=\"_ _3\"></span>e excess of the sum of the consi<span class=\"_ _3\"></span>deration transfe<span class=\"_ _3\"></span>rred, the am<span class=\"_ _3\"></span>ount of any non-controlling interests in the acquired <span class=\"_ _0\"></span>entity, and the fair v<span class=\"_ _0\"></span>alue of the <span class=\"_ _0\"></span>acquirer\u2019s previously held equity interests in the acquiree (if any) over<span class=\"_ _3\"></span> the net of th<span class=\"_ _3\"></span>e acquisit<span class=\"_ _3\"></span>ion-date amounts of t<span class=\"_ _3\"></span>he identi<span class=\"_ _3\"></span>fiable assets acquire<span class=\"_ _3\"></span>d and the<span class=\"_ _3\"></span> liabilities assumed.<span class=\"_ _3\"></span>  If, <span class=\"_ _1c\"> </span>after <span class=\"_ _1c\"></span>reassessment<span class=\"_ _3\"></span>, <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>net <span class=\"_ _1b\"></span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>acquisition-date<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>amounts <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>identifiable <span class=\"_ _1c\"></span>assets <span class=\"_ _1c\"></span>acquired <span class=\"_ _1b\"></span>and <span class=\"_ _1d\"> </span>liabilities assumed <span class=\"_ _1d\"> </span>exceeds <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>sum <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>consideration <span class=\"_ _1d\"> </span>transferred, <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>amount <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>any <span class=\"_ _1d\"> </span>non<span class=\"_ _0\"></span>-controlling <span class=\"_ _21\"> </span>interest <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>the acquired <span class=\"_ _1f\"></span>entity <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _1e\"></span>value <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>acquirer\u2019s <span class=\"_ _1e\"></span>previously<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>held <span class=\"_ _1e\"></span>interests <span class=\"_ _1e\"></span>in <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>acquired <span class=\"_ _1e\"></span>entity <span class=\"_ _1e\"></span>(if <span class=\"_ _1e\"></span>any), <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>excess is recognised immediately in profit <span class=\"_ _0\"></span>or loss as <span class=\"_ _0\"></span>a purchase gain. When <span class=\"_ _0\"></span>the consideration transferred by the Group <span class=\"_ _0\"></span>in a busine<span class=\"_ _3\"></span>ss c<span class=\"_ _3\"></span>ombination i<span class=\"_ _3\"></span>ncludes<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>contingent<span class=\"_ _3\"></span> consi<span class=\"_ _3\"></span>deration <span class=\"_ _3\"></span>arrangement<span class=\"_ _3\"></span>, the<span class=\"_ _3\"></span> cont<span class=\"_ _3\"></span>ingent c<span class=\"_ _3\"></span>onsideration <span class=\"_ _3\"></span>is m<span class=\"_ _1e\"></span>easured at <span class=\"_ _1b\"></span>its <span class=\"_ _1b\"></span>acquisition-<span class=\"_ _3\"></span>date <span class=\"_ _1b\"></span>fair <span class=\"_ _1b\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>included <span class=\"_ _1b\"></span>as <span class=\"_ _0\"></span>part <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>consideration <span class=\"_ _1b\"></span>t<span class=\"_ _3\"></span>ransferred <span class=\"_ _1b\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>business <span class=\"_ _1b\"></span>com<span class=\"_ _3\"></span>bination. Changes <span class=\"_ _3\"></span>in fair <span class=\"_ _3\"></span>value o<span class=\"_ _3\"></span>f the<span class=\"_ _3\"></span> contin<span class=\"_ _3\"></span>gent considerat<span class=\"_ _3\"></span>ion that<span class=\"_ _3\"></span> qual<span class=\"_ _3\"></span>ify as mea<span class=\"_ _3\"></span>surement<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>d adjust<span class=\"_ _3\"></span>ments a<span class=\"_ _3\"></span>re adjust<span class=\"_ _3\"></span>ed retrospectively,<span class=\"_ _3\"></span> <span class=\"_ _7c\"> </span>with <span class=\"_ _7d\"> </span>corresponding <span class=\"_ _7d\"> </span>adjustments <span class=\"_ _7d\"> </span>against <span class=\"_ _7c\"> </span>goodwill.<span class=\"_ _3\"></span> <span class=\"_ _7c\"> </span>Measurement<span class=\"_ _1e\"></span> <span class=\"_ _7c\"> </span>period <span class=\"_ _7c\"> </span>adjustm<span class=\"_ _3\"></span>ents <span class=\"_ _7c\"> </span>are<span class=\"_ _3\"></span> adjustments <span class=\"_ _1e\"></span>that arise<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>rom a<span class=\"_ _1e\"></span>dd<span class=\"_ _0\"></span>itional <span class=\"_ _1e\"></span>information o<span class=\"_ _3\"></span>btained <span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>uring the<span class=\"_ _3\"></span> 'm<span class=\"_ _3\"></span>easurement <span class=\"_ _1e\"></span>period' (<span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>cannot <span class=\"_ _3\"></span>exceed<span class=\"_ _3\"></span> one year fr<span class=\"_ _3\"></span>om the acquisiti<span class=\"_ _3\"></span>on date) about<span class=\"_ _3\"></span> facts and cir<span class=\"_ _3\"></span>cumstan<span class=\"_ _3\"></span>ces that existed at<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>the acq<span class=\"_ _3\"></span>uisition date. On the acquisit<span class=\"_ _3\"></span>ion date, th<span class=\"_ _3\"></span>e acquirer is<span class=\"_ _3\"></span> required to <span class=\"_ _3\"></span>recognise, se<span class=\"_ _3\"></span>parately from <span class=\"_ _3\"></span>goodwill, th<span class=\"_ _3\"></span>e identifiable assets<span class=\"_ _3\"></span> acquired and th<span class=\"_ _3\"></span>e liabilities assu<span class=\"_ _3\"></span>med in a busines<span class=\"_ _3\"></span>s combinat<span class=\"_ _3\"></span>ion. Upon the<span class=\"_ _3\"></span> acquisition of<span class=\"_ _3\"></span> Emma Har<span class=\"_ _3\"></span>die Limited and<span class=\"_ _3\"></span> Brodie and St<span class=\"_ _3\"></span>one Holdings Li<span class=\"_ _3\"></span>mited (and its subsi<span class=\"_ _3\"></span>diary), the Group<span class=\"_ _3\"></span> recognised<span class=\"_ _3\"></span> the associat<span class=\"_ _3\"></span>ed brand value<span class=\"_ _3\"></span> of Emma Hardie and Br<span class=\"_ _3\"></span>odie and Stone<span class=\"_ _3\"></span> as an id<span class=\"_ _3\"></span>entifiable asset to<span class=\"_ _3\"></span> be reco<span class=\"_ _3\"></span>gnised on acquisit<span class=\"_ _3\"></span>ion. The Direct<span class=\"_ _3\"></span>ors have as<span class=\"_ _3\"></span>sessed the key nature<span class=\"_ _3\"></span> and attribut<span class=\"_ _3\"></span>es of th<span class=\"_ _3\"></span>e assets of th<span class=\"_ _3\"></span>e businesses acqu<span class=\"_ _3\"></span>ired and in pa<span class=\"_ _3\"></span>rticular th<span class=\"_ _3\"></span>e value of the<span class=\"_ _3\"></span> separable intangible assets. Th<span class=\"_ _3\"></span>e Direct<span class=\"_ _3\"></span>ors have<span class=\"_ _3\"></span> concluded tha<span class=\"_ _3\"></span>t there was n<span class=\"_ _3\"></span>o material valu<span class=\"_ _3\"></span>e attributa<span class=\"_ _3\"></span>ble to the intan<span class=\"_ _3\"></span>gible categories of <span class=\"_ _3\"></span>customer relat<span class=\"_ _3\"></span>ionships, em<span class=\"_ _3\"></span>ployees and <span class=\"_ _3\"></span>knowhow<span class=\"_ _3\"></span> and are satisfie<span class=\"_ _3\"></span>d that it is appropriate to at<span class=\"_ _3\"></span>tribute the full value o<span class=\"_ _3\"></span>f the intan<span class=\"_ _3\"></span>gible asset acquired<span class=\"_ _3\"></span> to brand <span class=\"_ _3\"></span>value.  In forming th<span class=\"_ _3\"></span>eir judgement<span class=\"_ _3\"></span> that the acquir<span class=\"_ _3\"></span>ed brands<span class=\"_ _3\"></span> have an in<span class=\"_ _3\"></span>definite life, the <span class=\"_ _3\"></span>Directors give<span class=\"_ _3\"></span> consideration<span class=\"_ _3\"></span> to factors such as<span class=\"_ _3\"></span> the expecte<span class=\"_ _3\"></span>d usage of th<span class=\"_ _3\"></span>e brands, ty<span class=\"_ _3\"></span>pical pro<span class=\"_ _3\"></span>duct lifecycles, n<span class=\"_ _3\"></span>ew product<span class=\"_ _3\"></span> developments,<span class=\"_ _3\"></span> market stability, compet<span class=\"_ _3\"></span>itive positioning and t<span class=\"_ _3\"></span>he level of mar<span class=\"_ _3\"></span>keting support <span class=\"_ _3\"></span>required to ma<span class=\"_ _3\"></span>intain th<span class=\"_ _3\"></span>e brands. The subsequent<span class=\"_ _3\"></span> accountin<span class=\"_ _3\"></span>g for changes<span class=\"_ _3\"></span> in the fair valu<span class=\"_ _3\"></span>e of th<span class=\"_ _3\"></span>e contingent consid<span class=\"_ _3\"></span>eration th<span class=\"_ _3\"></span>at do not qual<span class=\"_ _3\"></span>ify as measurement<span class=\"_ _3\"></span> period adjust<span class=\"_ _3\"></span>ments depend<span class=\"_ _3\"></span>s on how the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>contingent<span class=\"_ _3\"></span> consideration is classified. Cont<span class=\"_ _3\"></span>ingent consideration tha<span class=\"_ _3\"></span>t is classified<span class=\"_ _3\"></span> as equity is not<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>remeasured<span class=\"_ _3\"></span> at subsequ<span class=\"_ _3\"></span>ent reporting<span class=\"_ _3\"></span> dates and its<span class=\"_ _3\"></span> subsequent settlement is ac<span class=\"_ _3\"></span>counted for<span class=\"_ _3\"></span> within equit<span class=\"_ _3\"></span>y. Other conti<span class=\"_ _3\"></span>ngent conside<span class=\"_ _3\"></span>ration is remeasu<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ed to fai<span class=\"_ _3\"></span>r value at subsequent r<span class=\"_ _3\"></span>eporting dates<span class=\"_ _3\"></span> with chan<span class=\"_ _3\"></span>ges in fair value<span class=\"_ _3\"></span> recogni<span class=\"_ _3\"></span>sed in profit or los<span class=\"_ _3\"></span>s.<span class=\"_ _96\"> </span>Goodwill, in<span class=\"_ _3\"></span>tangible ass<span class=\"_ _3\"></span>ets and brand<span class=\"_ _3\"></span> value wi<span class=\"_ _3\"></span>th indefinite liv<span class=\"_ _3\"></span>es Goodwill and bran<span class=\"_ _3\"></span>d value is ini<span class=\"_ _3\"></span>tially recognised and<span class=\"_ _3\"></span> measur<span class=\"_ _3\"></span>ed as set out<span class=\"_ _3\"></span> above. These assets are not<span class=\"_ _3\"></span> amortised but are reviewed for impairment<span class=\"_ _3\"></span> at least annually. For the purposes<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>impairment<span class=\"_ _1e\"></span> testing, <span class=\"_ _1d\"> </span>these <span class=\"_ _21\"> </span>assets <span class=\"_ _21\"> </span>are <span class=\"_ _21\"> </span>allocated <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>each <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>Group\u2019s <span class=\"_ _21\"> </span>cash<span class=\"ff2\">-generating <span class=\"_ _21\"> </span>units <span class=\"_ _1d\"> </span>expected <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>benefit <span class=\"_ _21\"> </span>from <span class=\"_ _21\"> </span>the<span class=\"_ _3\"></span> </span>synergies of the combin<span class=\"_ _3\"></span>ation.  Cash-generat<span class=\"_ _3\"></span>ing units, to which good<span class=\"_ _3\"></span>wi<span class=\"lsa\">ll</span> and Brand <span class=\"ls14\">ha<span class=\"ls15\">ve</span></span> been allocated, a<span class=\"_ _3\"></span>re tested for <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1c\"></span>annuall<span class=\"_ _3\"></span>y, <span class=\"_ _1c\"> </span>or <span class=\"_ _1c\"> </span>more <span class=\"_ _1d\"> </span>frequently <span class=\"_ _1b\"></span>when <span class=\"_ _1c\"> </span>there <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"></span>an <span class=\"_ _1c\"></span>indication <span class=\"_ _1c\"></span>that <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"></span>unit <span class=\"_ _1b\"></span>may <span class=\"_ _1d\"> </span>be <span class=\"_ _1c\"> </span>impaired. <span class=\"_ _1b\"></span> <span class=\"_ _1d\"> </span>If <span class=\"_ _1c\"> </span>the recoverable <span class=\"_ _3\"></span>amount <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f the <span class=\"_ _3\"></span>cash-generatin<span class=\"_ _3\"></span>g unit <span class=\"_ _3\"></span>is less tha<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>he carrying a<span class=\"_ _3\"></span>mount <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>uni<span class=\"_ _3\"></span>t, the <span class=\"_ _3\"></span>impairment loss is<span class=\"_ _3\"></span> first all<span class=\"_ _3\"></span>ocated <span class=\"_ _1e\"></span>to reduce<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>carryin<span class=\"_ _3\"></span>g am<span class=\"_ _3\"></span>ount <span class=\"_ _3\"></span>of <span class=\"_ _1e\"></span>the go<span class=\"_ _3\"></span>odwill <span class=\"_ _3\"></span>allocated <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>unit an<span class=\"_ _3\"></span>d then<span class=\"_ _1e\"></span> to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>other as<span class=\"_ _3\"></span>sets <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the unit <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>n a<span class=\"_ _1e\"></span> pro-rata <span class=\"_ _1e\"></span>basis o<span class=\"_ _3\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>carrying amou<span class=\"_ _3\"></span>nt <span class=\"_ _1e\"></span>of each<span class=\"_ _3\"></span> asset<span class=\"_ _1e\"></span> in t<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>unit. An<span class=\"_ _3\"></span> impai<span class=\"_ _3\"></span>rment <span class=\"_ _1e\"></span>loss <span class=\"_ _3\"></span>recognised<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>goodwill is<span class=\"ls0\"> not reversible in <span class=\"_ _3\"></span>subsequen<span class=\"_ _3\"></span>t periods. </span>On dispo<span class=\"_ _3\"></span>sal of a<span class=\"_ _1e\"></span> subsidiary, th<span class=\"_ _3\"></span>e attributa<span class=\"_ _3\"></span>ble amoun<span class=\"_ _3\"></span>t of <span class=\"_ _3\"></span>goodwill <span class=\"_ _3\"></span>is included <span class=\"_ _3\"></span>in the<span class=\"_ _3\"></span> determin<span class=\"_ _1e\"></span>ation of the <span class=\"_ _1e\"></span>profit or loss<span class=\"_ _3\"></span> on disposal. 2.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">Significant accou<span class=\"_ _3\"></span>nting poli<span class=\"_ _3\"></span>cies <span class=\"ff2\">(continued)</span><span class=\"fs3\"> </span></span></span>Revenue reco<span class=\"_ _3\"></span>gnition - Gro<span class=\"_ _3\"></span>up The <span class=\"_ _1b\"></span>Grou<span class=\"_ _3\"></span>p\u2019s <span class=\"_ _1b\"></span>revenu<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>generat<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>from <span class=\"_ _0\"></span>selling <span class=\"_ _1b\"></span>goods<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>and <span class=\"_ _0\"></span>is <span class=\"_ _1b\"></span>recognise<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>when<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>control<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _1b\"></span>trans<span class=\"_ _3\"></span>ferred <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>the customer <span class=\"_ _1d\"> </span>including <span class=\"_ _1d\"> </span>distributors. <span class=\"_ _1d\"> </span>The <span class=\"_ _21\"> </span>passage <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>control <span class=\"_ _1d\"> </span>to <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>customer <span class=\"_ _21\"> </span>occurs <span class=\"_ _1d\"> </span>at <span class=\"_ _21\"> </span>point <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>collection <span class=\"_ _1d\"> </span>for <span class=\"_ _21\"> </span>those customers<span class=\"_ _3\"></span> arranging onward shipment (ex-works terms)<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>or at point of delivery where transport is arranged<span class=\"_ _3\"></span> by the Group. <span class=\"_ _1c\"></span>There <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>limited <span class=\"_ _1c\"></span>judgemen<span class=\"_ _3\"></span>t <span class=\"_ _1c\"> </span>needed <span class=\"_ _1d\"> </span>in <span class=\"_ _1c\"> </span>identifying <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"></span>point <span class=\"_ _1c\"> </span>control <span class=\"_ _1c\"> </span>passes: <span class=\"_ _1c\"> </span>once <span class=\"_ _1c\"> </span>physical <span class=\"_ _1c\"> </span>deliver<span class=\"_ _0\"></span>y <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the products to the a<span class=\"_ _3\"></span>greed locatio<span class=\"_ _3\"></span>n has occurred, th<span class=\"_ _3\"></span>e Group no <span class=\"_ _3\"></span>longer has physical <span class=\"_ _3\"></span>possession<span class=\"_ _3\"></span>, has a right to pa<span class=\"_ _3\"></span>yment on agreed te<span class=\"_ _3\"></span>rms and it is <span class=\"_ _3\"></span>considered that<span class=\"_ _3\"></span> the Group<span class=\"_ _3\"></span> has satisfied th<span class=\"_ _3\"></span>e performanc<span class=\"_ _3\"></span>e obligation.  Most <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span>\u2019s <span class=\"_ _1b\"></span>revenu<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>i<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>derive<span class=\"ff2\">d <span class=\"_ _0\"></span>from <span class=\"_ _1b\"></span>fixed <span class=\"_ _0\"></span>price <span class=\"_ _1b\"></span>agreement<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>with <span class=\"_ _0\"></span>customers <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>theref<span class=\"_ _3\"></span>ore <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of </span>revenue <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>earned <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>each shipment <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>reference <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>those <span class=\"_ _0\"></span>fixed <span class=\"_ _0\"></span>prices. <span class=\"_ _0\"></span>Provisions for <span class=\"_ _0\"></span>returns from custome<span class=\"_ _3\"></span>rs, royalties, <span class=\"_ _3\"></span>rebates and p<span class=\"_ _3\"></span>romotional sup<span class=\"_ _3\"></span>port are de<span class=\"_ _3\"></span>ducted from revenue. Returns from<span class=\"_ _3\"></span> customers Sale of goods a<span class=\"_ _3\"></span>re not subject<span class=\"_ _1e\"></span> to returns outside of <span class=\"_ _3\"></span>delivery queries<span class=\"_ _3\"></span> and qualit<span class=\"_ _3\"></span>y defects. A<span class=\"_ _3\"></span>ny returns are<span class=\"_ _3\"></span> recognised within <span class=\"_ _1f\"></span>rev<span class=\"_ _0\"></span>enue. <span class=\"_ _1f\"></span>A <span class=\"_ _1e\"></span>returns <span class=\"_ _1f\"></span>provision <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>not <span class=\"_ _1f\"></span>deemed <span class=\"_ _1e\"></span>necessary,<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>due <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>insignificant <span class=\"_ _1f\"></span>volume <span class=\"_ _1f\"></span>of <span class=\"_ _1e\"></span>returns. <span class=\"_ _1e\"></span>All <span class=\"_ _1e\"></span>deliveries are signed fo<span class=\"_ _3\"></span>r upon receipt<span class=\"_ _3\"></span> of goods<span class=\"_ _3\"></span> and any disc<span class=\"_ _3\"></span>repancies <span class=\"_ _3\"></span>are notified imm<span class=\"_ _3\"></span>ediately. A<span class=\"_ _3\"></span>dditionally,<span class=\"_ _3\"></span> the business has<span class=\"_ _3\"></span> robust quality <span class=\"_ _3\"></span>control measu<span class=\"_ _3\"></span>res, limiting th<span class=\"_ _3\"></span>e potential of an<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> significant<span class=\"_ _3\"></span> returns of th<span class=\"_ _3\"></span>is nature.  Royalties and<span class=\"_ _3\"></span> Rebates The <span class=\"_ _1b\"></span>royalties <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>rebates <span class=\"_ _0\"></span>relate <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>am<span class=\"_ _3\"></span>ounts <span class=\"_ _1b\"></span>pa<span class=\"_ _3\"></span>yable <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>cu<span class=\"_ _3\"></span>stomers <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>respect <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"></span>cont<span class=\"_ _3\"></span>racted <span class=\"_ _1b\"></span>agree<span class=\"_ _3\"></span>ments <span class=\"_ _1b\"></span>ba<span class=\"_ _3\"></span>sed <span class=\"_ _1b\"></span>on sales in the <span class=\"_ _0\"></span>period at the agreed contracted rate. Where a royalty or rebate activity spans<span class=\"_ _3\"></span> across the <span class=\"_ _0\"></span>year end, an accrual <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>reflected <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>Group <span class=\"_ _1c\"> </span>accounts <span class=\"_ _1c\"></span>based <span class=\"_ _1c\"> </span>on <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>agreed <span class=\"_ _1d\"> </span>terms <span class=\"_ _1c\"></span>with <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>custom<span class=\"_ _3\"></span>er. <span class=\"_ _1d\"> </span>This <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>recognised <span class=\"_ _1c\"> </span>in revenue. Promotional<span class=\"_ _3\"></span> support The <span class=\"_ _1e\"></span>Group <span class=\"_ _3\"></span>provides <span class=\"_ _1e\"></span>for <span class=\"_ _3\"></span>amoun<span class=\"_ _3\"></span>ts <span class=\"_ _3\"></span>payable <span class=\"_ _1e\"></span>to <span class=\"_ _3\"></span>trade<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>customers<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>for <span class=\"_ _3\"></span>promotional <span class=\"_ _1e\"></span>activities. <span class=\"_ _1e\"></span>Where <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>promotional <span class=\"_ _1e\"></span>activity spans across<span class=\"_ _3\"></span> the year <span class=\"_ _3\"></span>end, an accrual is<span class=\"_ _3\"></span> reflected in<span class=\"_ _3\"></span> the Grou<span class=\"_ _3\"></span>p accounts base<span class=\"_ _3\"></span>d on our<span class=\"_ _3\"></span> expectation<span class=\"_ _3\"></span> of customer<span class=\"_ _3\"></span> and<span class=\"_ _3\"></span> consumer<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>uptake <span class=\"_ _20\"> </span>during <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>promotional <span class=\"_ _21\"> </span>period <span class=\"_ _20\"> </span>and <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>extent <span class=\"_ _20\"> </span>to <span class=\"_ _20\"> </span>which <span class=\"_ _20\"> </span>temporary<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>promotional <span class=\"_ _20\"> </span>activity<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>has occurred. This is<span class=\"_ _3\"></span> recognised in<span class=\"_ _3\"></span> revenue. Payment terms a<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e based on<span class=\"_ _3\"></span> market p<span class=\"_ _3\"></span>ractice and comm<span class=\"_ _1e\"></span>ercial terms agreed with<span class=\"_ _3\"></span> the individual<span class=\"_ _3\"></span> customer. Practical exempti<span class=\"_ _3\"></span>ons The Group has taken advanta<span class=\"_ _3\"></span>ge of the practical exemptions not<span class=\"_ _3\"></span> to account for significant financing comp<span class=\"_ _3\"></span>onents as all <span class=\"_ _0\"></span>customer payment <span class=\"_ _0\"></span>terms <span class=\"_ _0\"></span>mean <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>time <span class=\"_ _0\"></span>difference between <span class=\"_ _0\"></span>receiving consideration and <span class=\"_ _1b\"></span>trans<span class=\"_ _3\"></span>ferring control <span class=\"_ _0\"></span>of goods to its cust<span class=\"_ _3\"></span>omer is one<span class=\"_ _3\"></span> year or les<span class=\"_ _3\"></span>s.<span class=\"ff1\"> </span>Revenue reco<span class=\"_ _3\"></span>gnition <span class=\"ff9\">\u2013</span> Co<span class=\"_ _3\"></span>mpany The <span class=\"_ _1c\"></span>Compan<span class=\"_ _3\"></span>y\u2019s <span class=\"_ _1b\"></span>revenue <span class=\"_ _1c\"></span>represen<span class=\"_ _3\"></span>ts <span class=\"_ _1b\"></span>rental <span class=\"_ _1c\"></span>income <span class=\"_ _1b\"></span>on <span class=\"_ _1c\"></span>its <span class=\"_ _1c\"></span>Investment<span class=\"_ _1e\"></span> <span class=\"_ _1d\"> </span>Property.<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>Revenue <span class=\"_ _1b\"></span>is <span class=\"_ _1c\"></span>recognised<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>across <span class=\"_ _1c\"></span>the<span class=\"_ _3\"></span> period of the<span class=\"_ _3\"></span> agreement<span class=\"_ _3\"></span>s in place on a straight-<span class=\"_ _3\"></span>line basis. Leases The Group <span class=\"_ _0\"></span>accounts<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>for a <span class=\"_ _0\"></span>cont<span class=\"_ _3\"></span>ract, or <span class=\"_ _0\"></span>a portion <span class=\"_ _0\"></span>of a <span class=\"_ _0\"></span>contract,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>as a <span class=\"_ _0\"></span>lease when <span class=\"_ _1b\"></span>it conveys<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>the right to <span class=\"_ _0\"></span>use an <span class=\"_ _0\"></span>asset for a period <span class=\"_ _3\"></span>of time in ex<span class=\"_ _3\"></span>change for consi<span class=\"_ _3\"></span>deration.  Leas<span class=\"_ _1e\"></span>es are those contracts tha<span class=\"_ _3\"></span>t satisfy the f<span class=\"_ _3\"></span>ollowing criteria<span class=\"_ _3\"></span>:<span class=\"_ _0\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">There is an iden<span class=\"_ _3\"></span>tifiable asset, </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">The Group obt<span class=\"_ _3\"></span>ains substan<span class=\"_ _3\"></span>tially all of the ec<span class=\"_ _3\"></span>onomic benefits<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>from the use of the as<span class=\"_ _3\"></span>set, an<span class=\"_ _3\"></span>d </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">The Group has th<span class=\"_ _3\"></span>e right t<span class=\"_ _3\"></span>o direct the us<span class=\"_ _3\"></span>e of the as<span class=\"_ _3\"></span>set.  </span></span>The <span class=\"_ _1e\"></span>Group <span class=\"_ _1e\"></span>considers <span class=\"_ _1f\"></span>whether <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>supplier <span class=\"_ _1e\"></span>has <span class=\"_ _1e\"></span>substant<span class=\"_ _3\"></span>ive <span class=\"_ _1e\"></span>substituti<span class=\"_ _3\"></span>on <span class=\"_ _1e\"></span>rights. <span class=\"_ _1e\"></span> <span class=\"_ _3\"></span>If <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>supplier <span class=\"_ _1e\"></span>does <span class=\"_ _1e\"></span>have <span class=\"_ _1e\"></span>those <span class=\"_ _1e\"></span>rights, the contract is n<span class=\"_ _3\"></span>ot treated a<span class=\"_ _3\"></span>s giving rise<span class=\"_ _3\"></span> to a lease. In<span class=\"ls0\"> <span class=\"_ _0\"></span>determining<span class=\"_ _3\"></span> whether the <span class=\"_ _0\"></span>Group obtains substantia<span class=\"_ _3\"></span>lly <span class=\"_ _0\"></span>all of <span class=\"_ _0\"></span>the economic benefits from the use of <span class=\"_ _0\"></span>the asset, the </span>Group <span class=\"_ _1c\"> </span>considers <span class=\"_ _1c\"> </span>only <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>economic <span class=\"_ _1c\"> </span>benefits <span class=\"_ _1c\"> </span>that <span class=\"_ _1d\"> </span>arise <span class=\"_ _1c\"></span>from <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>use <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>assets, <span class=\"_ _1c\"> </span>not <span class=\"_ _1d\"> </span>those <span class=\"_ _1c\"></span>incidental <span class=\"_ _1c\"> </span>to <span class=\"_ _1d\"> </span>legal ownership or <span class=\"_ _3\"></span>other potent<span class=\"_ _3\"></span>ial benefits. In <span class=\"_ _1c\"></span>determinin<span class=\"_ _3\"></span>g <span class=\"_ _1c\"></span>whether <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _1b\"></span>has <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>right <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"></span>direct <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"> </span>use <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>assets, <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"> </span>Group <span class=\"_ _1c\"></span>considers<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>whether <span class=\"_ _1b\"></span>it directs <span class=\"_ _1e\"></span>how <span class=\"_ _1e\"></span>and f<span class=\"_ _3\"></span>or <span class=\"_ _1e\"></span>what <span class=\"_ _3\"></span>purpose<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>asset <span class=\"_ _1e\"></span>is <span class=\"_ _3\"></span>used <span class=\"_ _1e\"></span>throughout <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>period<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _1e\"></span>use. <span class=\"_ _1e\"></span>If th<span class=\"_ _3\"></span>ere <span class=\"_ _1e\"></span>are <span class=\"_ _3\"></span>no <span class=\"_ _1e\"></span>significant <span class=\"_ _1e\"></span>decisions to <span class=\"_ _0\"></span>be <span class=\"_ _1b\"></span>made because <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>re <span class=\"_ _0\"></span>pre-determined <span class=\"_ _0\"></span>due <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>nature o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>asset,<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>considers <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>it <span class=\"_ _1b\"></span>was involved <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>design <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>asset <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>a <span class=\"_ _0\"></span>way <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>predeter<span class=\"_ _3\"></span>mines <span class=\"_ _0\"></span>how <span class=\"_ _1b\"></span>and <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>what <span class=\"_ _1b\"></span>purp<span class=\"_ _3\"></span>ose <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>asset <span class=\"_ _1b\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _1b\"></span>used throughout<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>period<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>use. <span class=\"_ _1b\"></span>If <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>contract <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>portion <span class=\"_ _1b\"></span>of<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>contract<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>does <span class=\"_ _1b\"></span>not <span class=\"_ _0\"></span>satisfy <span class=\"_ _1b\"></span>these <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>iteria, <span class=\"_ _1b\"></span>the<span class=\"_ _1e\"></span> <span class=\"_ _1c\"></span>Group applies other ap<span class=\"_ _3\"></span>plicable IFRS<span class=\"_ _3\"></span> rather than I<span class=\"_ _3\"></span>FRS 16. All leases are ac<span class=\"_ _3\"></span>counted for<span class=\"_ _3\"></span> by recognising<span class=\"_ _3\"></span> a right of u<span class=\"_ _3\"></span>se asset an<span class=\"_ _3\"></span>d a lease liabilit<span class=\"_ _3\"></span>y except<span class=\"_ _3\"></span> for; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">leases of low val<span class=\"_ _3\"></span>ue assets; un<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>er \u00a35,00<span class=\"_ _3\"></span>0, and </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">leases with a <span class=\"_ _3\"></span>duration of 12<span class=\"_ _3\"></span> months or le<span class=\"_ _3\"></span>ss. </span></span>2.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">Significant accou<span class=\"_ _3\"></span>nting poli<span class=\"_ _3\"></span>cies <span class=\"ff2\">(continued) </span></span></span>Lease liabilities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>measured<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>at p<span class=\"_ _0\"></span>resent value of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>contractua<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>payments due <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the lessor <span class=\"_ _0\"></span>over the <span class=\"_ _0\"></span>lease <span class=\"_ _0\"></span>term, with th<span class=\"_ _3\"></span>e discount<span class=\"_ _3\"></span> rate <span class=\"_ _3\"></span>determin<span class=\"_ _3\"></span>ed by <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>rate im<span class=\"_ _3\"></span>plicit in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>lease unless<span class=\"_ _3\"></span> (as is<span class=\"_ _1e\"></span> typically th<span class=\"_ _3\"></span>e case) <span class=\"_ _3\"></span>this is<span class=\"_ _3\"></span> not <span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>eadily determinable,<span class=\"_ _3\"></span> in wh<span class=\"ff6\">ich case th<span class=\"_ _3\"></span>e Group\u2019s inc<span class=\"_ _3\"></span>remental borro<span class=\"_ _3\"></span>wing on the <span class=\"_ _3\"></span>commencement<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>of the lease<span class=\"_ _3\"></span> is used. <span class=\"ff2\"> </span></span>On initial recognit<span class=\"_ _3\"></span>ion, the carr<span class=\"_ _3\"></span>ying value of<span class=\"_ _3\"></span> the lease liabilit<span class=\"_ _3\"></span>y also includes; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">amounts expe<span class=\"_ _3\"></span>cted to be pa<span class=\"_ _3\"></span>yable unde<span class=\"_ _3\"></span>r any resi<span class=\"_ _3\"></span>dual value g<span class=\"_ _3\"></span>uarantee, </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">the <span class=\"_ _1c\"> </span>ex<span class=\"_ _0\"></span>ercise <span class=\"_ _1c\"> </span>price <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>any <span class=\"_ _1d\"> </span>purchase <span class=\"_ _1c\"> </span>option <span class=\"_ _1d\"> </span>granted <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>favour <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>Group <span class=\"_ _1d\"> </span>if <span class=\"_ _1d\"> </span>it <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>reasonably <span class=\"_ _1c\"></span>certain <span class=\"_ _1c\"> </span>to </span></span>exercise that<span class=\"_ _3\"></span> option, \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">any p<span class=\"_ _0\"></span>enalties payable <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>terminati<span class=\"_ _3\"></span>ng <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>lease, <span class=\"_ _0\"></span>if <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>term <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>lease <span class=\"_ _0\"></span>has been <span class=\"_ _0\"></span>estimated <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the basis </span></span>of the termin<span class=\"_ _3\"></span>ation option b<span class=\"_ _3\"></span>eing exercised. Right <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>use <span class=\"_ _1c\"> </span>assets <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>initially <span class=\"_ _1d\"> </span>measured <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>amount<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>lease <span class=\"_ _1c\"> </span>liability, <span class=\"_ _1d\"> </span>reduced <span class=\"_ _1c\"> </span>by <span class=\"_ _1d\"> </span>any <span class=\"_ _1d\"> </span>lease <span class=\"_ _1d\"> </span>incentives<span class=\"_ _3\"></span> received and<span class=\"_ _3\"></span> increased for; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">lease payments<span class=\"_ _3\"></span> made at o<span class=\"_ _3\"></span>r before com<span class=\"_ _3\"></span>mencement<span class=\"_ _3\"></span> of the le<span class=\"_ _3\"></span>ase, </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">initial direct costs<span class=\"_ _3\"></span> incurred, an<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">the amoun<span class=\"_ _3\"></span>t o<span class=\"_ _3\"></span>f an<span class=\"_ _3\"></span>y provision<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ecognised <span class=\"_ _3\"></span>where <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Group<span class=\"_ _3\"></span> is <span class=\"_ _1e\"></span>contractually re<span class=\"_ _3\"></span>quired t<span class=\"_ _3\"></span>o dism<span class=\"_ _3\"></span>antle, <span class=\"_ _3\"></span>remove <span class=\"_ _3\"></span>or </span></span>restore the leas<span class=\"_ _3\"></span>ed asset (<span class=\"_ _3\"></span>typically leasehold<span class=\"_ _3\"></span> dilapidations). Subsequent <span class=\"_ _1e\"></span>to init<span class=\"_ _3\"></span>ial <span class=\"_ _3\"></span>measure<span class=\"_ _3\"></span>ment, <span class=\"_ _3\"></span>lease <span class=\"_ _1e\"></span>liabilities increas<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>as <span class=\"_ _1e\"></span>a resul<span class=\"_ _3\"></span>t o<span class=\"_ _3\"></span>f <span class=\"_ _3\"></span>interest <span class=\"_ _1e\"></span>charged at<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>onstant <span class=\"_ _3\"></span>rate <span class=\"_ _1e\"></span>on the<span class=\"_ _3\"></span> balance <span class=\"_ _1b\"></span>outstanding<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>reduced <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>lease <span class=\"_ _1b\"></span>payments <span class=\"_ _1b\"></span>made. <span class=\"_ _1b\"></span>Right <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>use <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>amortised <span class=\"_ _1b\"></span>on <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>straight<span class=\"_ _0\"></span>-line basis over<span class=\"_ _3\"></span> the remaini<span class=\"_ _3\"></span>ng term<span class=\"_ _3\"></span> of the<span class=\"_ _3\"></span> lease o<span class=\"_ _3\"></span>r over<span class=\"_ _3\"></span> the economic<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>life of th<span class=\"_ _3\"></span>e asset i<span class=\"_ _3\"></span>f this is<span class=\"_ _3\"></span> judged<span class=\"_ _3\"></span> to be sho<span class=\"_ _3\"></span>rter than<span class=\"_ _1e\"></span> the lease term.<span class=\"_ _3\"></span> The <span class=\"_ _1d\"> </span>Company <span class=\"_ _1d\"> </span>has <span class=\"_ _1d\"> </span>entered <span class=\"_ _1d\"> </span>into <span class=\"_ _1d\"> </span>a <span class=\"_ _21\"> </span>lease <span class=\"_ _1d\"> </span>agreement <span class=\"_ _1d\"> </span>as <span class=\"_ _1d\"> </span>a <span class=\"_ _21\"> </span>lessor <span class=\"_ _1c\"> </span>with <span class=\"_ _21\"> </span>respect <span class=\"_ _1c\"> </span>to <span class=\"_ _21\"> </span>its <span class=\"_ _1d\"> </span>investment <span class=\"_ _1d\"> </span>property <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>its subsidiary underta<span class=\"_ _3\"></span>king, Potter<span class=\"_ _3\"></span> and Moore<span class=\"_ _3\"></span> Innovations<span class=\"_ _3\"></span> Limited. Leases for <span class=\"_ _0\"></span>which the <span class=\"_ _0\"></span>Company is <span class=\"_ _0\"></span>a lessor <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>classified as finance o<span class=\"_ _0\"></span>r operating lea<span class=\"_ _0\"></span>ses. <span class=\"_ _0\"></span>Whenever the <span class=\"_ _0\"></span>terms of <span class=\"_ _0\"></span>the lease <span class=\"_ _1e\"></span>transfer <span class=\"_ _1e\"></span>substantia<span class=\"_ _3\"></span>lly <span class=\"_ _1e\"></span>all <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>risks <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>rewards <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>ownership <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>lessee, <span class=\"_ _3\"></span>the <span class=\"_ _1f\"></span>contract <span class=\"_ _1e\"></span>is <span class=\"_ _3\"></span>classified <span class=\"_ _1f\"></span>as a<span class=\"_ _1e\"></span> fina<span class=\"_ _3\"></span>nce lease. All other<span class=\"_ _3\"></span> leases are cla<span class=\"_ _3\"></span>ssified as op<span class=\"_ _3\"></span>erating leases. Rental <span class=\"_ _1e\"></span>income <span class=\"_ _1e\"></span>from <span class=\"_ _3\"></span>operating <span class=\"_ _1f\"></span>leases is <span class=\"_ _1e\"></span>recognised <span class=\"_ _1e\"></span>on <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>straight-line <span class=\"_ _1e\"></span>basis <span class=\"_ _3\"></span>over <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>term <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>relevant <span class=\"_ _1e\"></span>lease. I<span class=\"_ _3\"></span>nitial direct <span class=\"_ _1e\"></span>costs i<span class=\"_ _3\"></span>ncurred <span class=\"_ _1e\"></span>in <span class=\"_ _3\"></span>negotiati<span class=\"_ _3\"></span>ng <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>arranging <span class=\"_ _3\"></span>an <span class=\"_ _1e\"></span>operating <span class=\"_ _1e\"></span>lease <span class=\"_ _3\"></span>are <span class=\"_ _1e\"></span>added <span class=\"_ _3\"></span>to <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>carrying <span class=\"_ _1e\"></span>amount <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>leased asset and reco<span class=\"_ _3\"></span>gnised on a <span class=\"_ _3\"></span>straight-lin<span class=\"_ _3\"></span>e basis over the lease<span class=\"_ _3\"></span> term. Foreign currenc<span class=\"_ _3\"></span>ies The individual <span class=\"_ _0\"></span>financial statements o<span class=\"_ _0\"></span>f each <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>Company are <span class=\"_ _0\"></span>prepare<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the currency <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the primary <span class=\"_ _0\"></span>economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>operates <span class=\"_ _0\"></span>(its f<span class=\"_ _0\"></span>unctional currency).  <span class=\"_ _0\"></span>For <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>purposes of <span class=\"_ _1b\"></span>c<span class=\"_ _3\"></span>onsolidated financial <span class=\"_ _0\"></span>statements, the <span class=\"_ _1b\"></span>result <span class=\"_ _1c\"></span>and <span class=\"_ _1b\"></span>financial <span class=\"_ _1b\"></span>position <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>each <span class=\"_ _1c\"></span>Group <span class=\"_ _1b\"></span>Company <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>presented <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>po<span class=\"_ _0\"></span>unds <span class=\"_ _1b\"></span>sterling, <span class=\"_ _1b\"></span>which <span class=\"_ _1b\"></span>is <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>functional currency of the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Company, an<span class=\"_ _3\"></span>d the pres<span class=\"_ _3\"></span>entation currenc<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> for the c<span class=\"_ _3\"></span>onsolidated fin<span class=\"_ _3\"></span>ancial statemen<span class=\"_ _3\"></span>ts.<span class=\"fc7\"> </span>In <span class=\"_ _1c\"> </span>preparing <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>financial <span class=\"_ _1c\"> </span>statements <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>in<span class=\"ff6\">dividual <span class=\"_ _1c\"></span>compan<span class=\"_ _3\"></span>ies, <span class=\"_ _1c\"> </span>transactions <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>currencies <span class=\"_ _1c\"> </span>other <span class=\"_ _1c\"> </span>than <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>entity\u2019s </span>functional <span class=\"_ _21\"> </span>currency <span class=\"_ _21\"> </span>(foreign <span class=\"_ _21\"> </span>currencies) <span class=\"_ _21\"> </span>are <span class=\"_ _21\"> </span>recorded <span class=\"_ _21\"> </span>at <span class=\"_ _20\"> </span>the <span class=\"_ _21\"> </span>rates <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>exchang<span class=\"_ _3\"></span>e <span class=\"_ _21\"> </span>prevailing <span class=\"_ _21\"> </span>on <span class=\"_ _20\"> </span>the <span class=\"_ _21\"> </span>dates <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>the transactions. <span class=\"_ _1e\"></span> <span class=\"_ _1e\"></span>At each<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>balance <span class=\"_ _1e\"></span>sheet <span class=\"_ _3\"></span>date, <span class=\"_ _1e\"></span>monetary <span class=\"_ _1e\"></span>assets <span class=\"_ _1e\"></span>and <span class=\"_ _3\"></span>liabilities <span class=\"_ _1e\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>denomin<span class=\"_ _3\"></span>ated <span class=\"_ _1e\"></span>in f<span class=\"_ _3\"></span>oreign <span class=\"_ _1e\"></span>currencies are retranslate<span class=\"_ _3\"></span>d at the rate<span class=\"_ _3\"></span>s ruli<span class=\"_ _3\"></span>ng at that date.  For <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>purpos<span class=\"_ _3\"></span>es <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>present<span class=\"_ _3\"></span>ing <span class=\"_ _1b\"></span>consolidat<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>financia<span class=\"_ _3\"></span>l <span class=\"_ _1b\"></span>statements, <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>liabilities <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group\u2019s <span class=\"_ _0\"></span>foreign operations are <span class=\"_ _0\"></span>translated at <span class=\"_ _0\"></span>exchange rates <span class=\"_ _0\"></span>prevailing <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the balance <span class=\"_ _0\"></span>sheet date. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Income and <span class=\"_ _0\"></span>expense items <span class=\"_ _0\"></span>are translated <span class=\"_ _1b\"></span>at <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>average <span class=\"_ _1b\"></span>exchange <span class=\"_ _1b\"></span>rate <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>period, <span class=\"_ _1c\"></span>unless <span class=\"_ _1b\"></span>exchang<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>rates <span class=\"_ _1b\"></span>fluctuate <span class=\"_ _1b\"></span>significantly <span class=\"_ _1b\"></span>during <span class=\"_ _1b\"></span>that period, in<span class=\"_ _3\"></span> which <span class=\"_ _3\"></span>case <span class=\"_ _3\"></span>the e<span class=\"_ _3\"></span>xchange <span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ates <span class=\"_ _3\"></span>at the <span class=\"_ _1e\"></span>date of tran<span class=\"_ _1e\"></span>sactions are used. <span class=\"_ _3\"></span> Exch<span class=\"_ _3\"></span>ange <span class=\"_ _3\"></span>differences<span class=\"_ _3\"></span> arising,<span class=\"_ _3\"></span> if an<span class=\"_ _3\"></span>y, are recognised<span class=\"_ _3\"></span> in other comp<span class=\"_ _3\"></span>rehensive<span class=\"_ _3\"></span> income and<span class=\"_ _3\"></span> accumulat<span class=\"_ _3\"></span>ed in equity. On <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>disposal <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"></span>foreign <span class=\"_ _1b\"></span>operation <span class=\"_ _1c\"></span>(i.e. <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>disposal <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>Group\u2019s <span class=\"_ _1b\"></span>entire <span class=\"_ _1c\"> </span>interest <span class=\"_ _1c\"></span>in <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>foreign <span class=\"_ _1b\"></span>operation, <span class=\"_ _1b\"></span>or <span class=\"_ _1c\"> </span>a  disposal <span class=\"_ _1b\"></span>involving <span class=\"_ _1c\"></span>loss <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"> </span>control <span class=\"_ _1b\"></span>over <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"></span>subsidiary <span class=\"_ _1b\"></span>that <span class=\"_ _1c\"></span>includes <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>foreign <span class=\"_ _1b\"></span>operation, <span class=\"_ _1b\"></span>loss <span class=\"_ _1c\"> </span>of <span class=\"_ _1c\"> </span>joint <span class=\"_ _1c\"></span>control <span class=\"_ _1b\"></span>over <span class=\"_ _1c\"></span>a jointly <span class=\"_ _1c\"> </span>co<span class=\"_ _0\"></span>ntrolled <span class=\"_ _1c\"></span>entity <span class=\"_ _1c\"> </span>that <span class=\"_ _1d\"> </span>includes <span class=\"_ _1d\"> </span>a <span class=\"_ _1c\"> </span>foreign <span class=\"_ _1d\"> </span>operation, <span class=\"_ _1c\"></span>or <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>significant <span class=\"_ _1c\"></span>influence <span class=\"_ _1c\"> </span>over <span class=\"_ _1d\"> </span>an <span class=\"_ _1d\"> </span>associa<span class=\"_ _3\"></span>te <span class=\"_ _1d\"> </span>that includes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>foreign <span class=\"_ _0\"></span>operation) all <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>cumulated exchange <span class=\"_ _0\"></span>differences in <span class=\"_ _1b\"></span>resp<span class=\"_ _3\"></span>ect <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>operation <span class=\"_ _0\"></span>attributable to the Group a<span class=\"_ _3\"></span>re reclassifie<span class=\"_ _3\"></span>d to profit or<span class=\"_ _3\"></span> loss.  In addition, <span class=\"_ _0\"></span>in relation <span class=\"_ _0\"></span>to a <span class=\"_ _0\"></span>partial disposal o<span class=\"_ _0\"></span>f a <span class=\"_ _0\"></span>subsidiary that includes <span class=\"_ _0\"></span>a foreign operation <span class=\"_ _0\"></span>that does <span class=\"_ _0\"></span>not result in the Group <span class=\"_ _0\"></span>losing control over the <span class=\"_ _0\"></span>subsidiary, the proportionate share of <span class=\"_ _0\"></span>accumulated exchange differences<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>are re<span class=\"_ _0\"></span>-<span class=\"_ _96\"> </span>attributed <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>non-controlling <span class=\"_ _1b\"></span>in<span class=\"_ _3\"></span>terests <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>are<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>not <span class=\"_ _1b\"></span>recognis<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>profit<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>loss. <span class=\"_ _1b\"></span>For<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>all <span class=\"_ _1b\"></span>other <span class=\"_ _1b\"></span>partial <span class=\"_ _1b\"></span>disposals<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>(i.e. partial <span class=\"_ _0\"></span>disposals <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>associates <span class=\"_ _0\"></span>or <span class=\"_ _1b\"></span>joint <span class=\"_ _0\"></span>arrangemen<span class=\"_ _3\"></span>ts <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>do <span class=\"_ _1b\"></span>not result <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>losing <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>influence <span class=\"_ _0\"></span>or joint control),<span class=\"_ _3\"></span> the proportiona<span class=\"_ _1e\"></span>te share of the accumu<span class=\"_ _3\"></span>lated exchange<span class=\"_ _3\"></span> difference<span class=\"_ _3\"></span>s is reclassified<span class=\"_ _3\"></span> to profit o<span class=\"_ _3\"></span>r loss.<span class=\"_ _96\"> </span>Borrowing co<span class=\"_ _3\"></span>sts All borrowing costs a<span class=\"_ _3\"></span>re recognised in the income stat<span class=\"_ _3\"></span>ement in the period in which th<span class=\"_ _3\"></span>ey are incurre<span class=\"_ _3\"></span>d, within finance<span class=\"_ _3\"></span> costs. 2   Significan<span class=\"_ _3\"></span>t accountin<span class=\"_ _3\"></span>g policies <span class=\"ff2\">(contin<span class=\"_ _3\"></span>ued) </span>Retirement b<span class=\"_ _3\"></span>enefit costs The Group c<span class=\"_ _3\"></span>ompanies cont<span class=\"_ _3\"></span>ribute to de<span class=\"_ _3\"></span>fined contribution<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>retirement <span class=\"_ _3\"></span>benefit schem<span class=\"_ _3\"></span>es.   Payments <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>efined <span class=\"_ _1b\"></span>con<span class=\"_ _3\"></span>tribution <span class=\"_ _1b\"></span>ret<span class=\"_ _3\"></span>irement <span class=\"_ _0\"></span>benefit <span class=\"_ _1b\"></span>schemes <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>reco<span class=\"_ _3\"></span>gnised <span class=\"_ _1b\"></span>as <span class=\"_ _0\"></span>an <span class=\"_ _1b\"></span>expense <span class=\"_ _0\"></span>when <span class=\"_ _1b\"></span>employee<span class=\"_ _3\"></span>s have rendere<span class=\"_ _3\"></span>d service enti<span class=\"_ _3\"></span>tling them to the<span class=\"_ _3\"></span> contribution<span class=\"_ _3\"></span>s. Taxation The tax expense<span class=\"_ _3\"></span> represen<span class=\"_ _3\"></span>ts the sum <span class=\"_ _3\"></span>of current<span class=\"_ _3\"></span> tax and de<span class=\"_ _3\"></span>ferred tax. Current tax Current <span class=\"_ _1e\"></span>tax <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>on <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>taxable <span class=\"_ _1e\"></span>profit <span class=\"_ _1e\"></span>for <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>year. <span class=\"_ _1e\"></span>Taxable <span class=\"_ _1e\"></span>profit <span class=\"_ _1e\"></span>differs <span class=\"_ _1e\"></span>from <span class=\"_ _1e\"></span>net <span class=\"_ _1e\"></span>profit <span class=\"_ _1e\"></span>as <span class=\"_ _1e\"></span>reported <span class=\"_ _1e\"></span>in <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>income statement because <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>excludes <span class=\"_ _0\"></span>items of <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>ome or <span class=\"_ _1b\"></span>exp<span class=\"_ _3\"></span>enditure <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>are taxable <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>deductible in <span class=\"_ _1b\"></span>othe<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>years <span class=\"_ _0\"></span>and it further <span class=\"_ _1f\"></span>excludes <span class=\"_ _1e\"></span>items <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>income <span class=\"_ _1f\"></span>or <span class=\"_ _1e\"></span>expenditure <span class=\"_ _1e\"></span>that <span class=\"_ _1f\"></span>are <span class=\"_ _3\"></span>never <span class=\"_ _1f\"></span>taxable <span class=\"_ _1f\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _1e\"></span>deductible. <span class=\"_ _1f\"></span>The <span class=\"_ _1e\"></span>Group\u2019s <span class=\"_ _1e\"></span>liability <span class=\"_ _1f\"></span>for <span class=\"_ _1e\"></span>current tax is calculat<span class=\"_ _3\"></span>ed using tax rat<span class=\"_ _1e\"></span>es <span class=\"_ _0\"></span>that have<span class=\"_ _3\"></span> been enacted<span class=\"_ _3\"></span> or substantively enact<span class=\"_ _3\"></span>ed by the<span class=\"_ _3\"></span> balance sheet<span class=\"_ _3\"></span> date. Deferred ta<span class=\"_ _3\"></span>x Deferred <span class=\"_ _1e\"></span>tax <span class=\"_ _3\"></span>is <span class=\"_ _1e\"></span>the ta<span class=\"_ _1e\"></span>x<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>expect<span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>to <span class=\"_ _1e\"></span>be <span class=\"_ _3\"></span>payable <span class=\"_ _1e\"></span>or <span class=\"_ _1e\"></span>recoverable <span class=\"_ _3\"></span>on <span class=\"_ _1e\"></span>material <span class=\"_ _3\"></span>differenc<span class=\"_ _3\"></span>es <span class=\"_ _1e\"></span>between <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>carrying <span class=\"_ _3\"></span>amoun<span class=\"_ _3\"></span>ts of <span class=\"_ _1c\"> </span>assets <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"></span>liabilities <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>financial <span class=\"_ _1c\"></span>statements <span class=\"_ _1b\"></span>and <span class=\"_ _1d\"> </span>the <span class=\"_ _1b\"></span>corresponding <span class=\"_ _1b\"></span>tax <span class=\"_ _1d\"> </span>bases <span class=\"_ _1c\"> </span>used <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>computation <span class=\"_ _1b\"></span>of taxable <span class=\"_ _0\"></span>profit, <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>accounted <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>usin<span class=\"_ _3\"></span>g <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>balance <span class=\"_ _1b\"></span>shee<span class=\"_ _3\"></span>t <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>method. <span class=\"_ _0\"></span>Deferred <span class=\"_ _1b\"></span>tax <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>general<span class=\"_ _3\"></span>ly recognised <span class=\"_ _1e\"></span>for all<span class=\"_ _3\"></span> tem<span class=\"_ _3\"></span>porary<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ifferences <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>deferred <span class=\"_ _1e\"></span>tax as<span class=\"_ _3\"></span>sets a<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _1e\"></span>recognised t<span class=\"_ _3\"></span>o th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ext<span class=\"_ _3\"></span>ent <span class=\"_ _3\"></span>that <span class=\"_ _1e\"></span>it is <span class=\"_ _3\"></span>probable t<span class=\"_ _3\"></span>hat taxable profits will <span class=\"_ _0\"></span>be available <span class=\"_ _0\"></span>against which deductible temporary <span class=\"_ _0\"></span>timing<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>differences<span class=\"_ _3\"></span> can <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>utilised. Such assets and <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>recognised<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>if <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>difference<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>arise <span class=\"_ _1b\"></span>from<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the<span class=\"_ _1e\"></span> <span class=\"_ _1b\"></span>initial <span class=\"_ _0\"></span>recognition <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>goodwill <span class=\"_ _1b\"></span>or <span class=\"_ _0\"></span>from the <span class=\"_ _3\"></span>initial <span class=\"_ _3\"></span>recognition <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>and l<span class=\"_ _3\"></span>iabilities <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>a t<span class=\"_ _3\"></span>ransaction<span class=\"_ _3\"></span> th<span class=\"_ _3\"></span>at a<span class=\"_ _3\"></span>ffects n<span class=\"_ _3\"></span>either <span class=\"_ _3\"></span>taxable <span class=\"_ _3\"></span>profit <span class=\"_ _1e\"></span>nor accounti<span class=\"_ _3\"></span>ng profit. The carrying amount of deferred tax <span class=\"_ _0\"></span>assets is reviewed at each balance sheet date <span class=\"_ _0\"></span>and reduced to the extent that it <span class=\"_ _1e\"></span>is <span class=\"_ _3\"></span>no <span class=\"_ _1e\"></span>longer <span class=\"_ _1f\"></span>p<span class=\"_ _0\"></span>robable <span class=\"_ _1e\"></span>that <span class=\"_ _1e\"></span>sufficient <span class=\"_ _1e\"></span>taxable <span class=\"_ _1f\"></span>profits <span class=\"_ _1e\"></span>will <span class=\"_ _3\"></span>be <span class=\"_ _1e\"></span>available <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>allow <span class=\"_ _1e\"></span>all <span class=\"_ _1e\"></span>or <span class=\"_ _1e\"></span>part <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>asset <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>be <span class=\"_ _1e\"></span>recovered. Deferred <span class=\"_ _0\"></span>tax <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>calculated <span class=\"_ _0\"></span>at <span class=\"_ _1b\"></span>tax <span class=\"_ _0\"></span>rates <span class=\"_ _0\"></span>that <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>expected <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>apply <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>when <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>settled <span class=\"_ _1b\"></span>or <span class=\"_ _0\"></span>the asset is realised based<span class=\"_ _3\"></span> on tax laws <span class=\"_ _0\"></span>and rates that ha<span class=\"_ _3\"></span>ve been enacted<span class=\"_ _3\"></span> or substantially enac<span class=\"_ _3\"></span>ted at the balance sheet date. <span class=\"_ _1c\"></span>Deferred <span class=\"_ _1d\"> </span>tax<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"> </span>charged <span class=\"_ _1c\"> </span>or <span class=\"_ _1d\"> </span>credited <span class=\"_ _1c\"> </span>to <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>income <span class=\"_ _1c\"> </span>statement, <span class=\"_ _1d\"> </span>except <span class=\"_ _1c\"> </span>when <span class=\"_ _1c\"> </span>it <span class=\"_ _1d\"> </span>relates <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"> </span>items <span class=\"_ _1d\"> </span>charged<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>or credited to <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ther comprehensive income, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>case <span class=\"_ _0\"></span>the de<span class=\"_ _0\"></span>ferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>also d<span class=\"_ _0\"></span>ealt with <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>comprehensive<span class=\"_ _3\"></span> income.  The <span class=\"_ _1b\"></span>measurement <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>deferred <span class=\"_ _1b\"></span>tax <span class=\"_ _1b\"></span>liabilities <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>reflects <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>tax <span class=\"_ _1b\"></span>consequences <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>would <span class=\"_ _1b\"></span>follow <span class=\"_ _1b\"></span>from <span class=\"_ _1b\"></span>the manner in which the Grou<span class=\"_ _3\"></span>p expects,<span class=\"_ _3\"></span> at the end of the reportin<span class=\"_ _3\"></span>g period, to recover or settle the carrying amount<span class=\"_ _3\"></span> of its assets or liabili<span class=\"_ _3\"></span>ties. Deferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>assets <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>liabilities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>offset <span class=\"_ _1b\"></span>when<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>there<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is a <span class=\"_ _1b\"></span>legally <span class=\"_ _1b\"></span>en<span class=\"_ _3\"></span>forceable <span class=\"_ _0\"></span>right <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>set <span class=\"_ _1b\"></span>off <span class=\"_ _0\"></span>current <span class=\"_ _1b\"></span>tax<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>asset<span class=\"_ _3\"></span>s against current <span class=\"_ _0\"></span>tax <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>ies <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>they <span class=\"_ _0\"></span>relate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>taxes <span class=\"_ _1b\"></span>levied by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>same <span class=\"_ _0\"></span>taxation <span class=\"_ _0\"></span>authority <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the Group intends<span class=\"_ _3\"></span> to settle its cu<span class=\"_ _3\"></span>rrent tax assets<span class=\"_ _3\"></span> and liabil<span class=\"_ _3\"></span>ities on a net basis.<span class=\"fs1 fc7\"> </span>Current and<span class=\"_ _3\"></span> deferred ta<span class=\"_ _3\"></span>x for the year Current <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>deferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>profit or <span class=\"_ _1b\"></span>loss, <span class=\"_ _0\"></span>except when <span class=\"_ _1b\"></span>they<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>rela<span class=\"_ _3\"></span>te <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>ite<span class=\"_ _3\"></span>ms <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in other <span class=\"_ _0\"></span>comprehensiv<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>income or <span class=\"_ _0\"></span>directly <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>equity, in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>case, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>and deferred <span class=\"_ _0\"></span>tax are <span class=\"_ _0\"></span>also <span class=\"_ _0\"></span>recognised in other comp<span class=\"_ _3\"></span>rehensive<span class=\"_ _3\"></span> income or di<span class=\"_ _3\"></span>rectly in equ<span class=\"_ _3\"></span>ity respect<span class=\"_ _3\"></span>ively.  When<span class=\"_ _3\"></span> current ta<span class=\"_ _3\"></span>x or def<span class=\"_ _3\"></span>erred tax aris<span class=\"_ _3\"></span>es from th<span class=\"_ _3\"></span>e in<span class=\"ls0\">itial <span class=\"_ _23\"> </span>accounting <span class=\"_ _23\"> </span>for <span class=\"_ _23\"> </span>a <span class=\"_ _20\"> </span>b<span class=\"_ _0\"></span>usiness <span class=\"_ _23\"> </span>combinat<span class=\"_ _3\"></span>ion, <span class=\"_ _23\"> </span>that <span class=\"_ _23\"> </span>tax <span class=\"_ _23\"> </span>effect<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>is <span class=\"_ _23\"> </span>included <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>accounti<span class=\"_ _3\"></span>ng <span class=\"_ _23\"> </span>for <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>business<span class=\"_ _3\"></span> </span>combination. Property, pl<span class=\"_ _3\"></span>ant and equi<span class=\"_ _3\"></span>pment Property, <span class=\"_ _3\"></span>plant an<span class=\"_ _3\"></span>d equipm<span class=\"_ _3\"></span>ent <span class=\"_ _3\"></span>is stated<span class=\"_ _3\"></span> at c<span class=\"_ _3\"></span>ost les<span class=\"_ _3\"></span>s accumu<span class=\"_ _3\"></span>lated depr<span class=\"_ _3\"></span>eciation an<span class=\"_ _3\"></span>d any <span class=\"_ _1e\"></span>recognised impairment loss.<span class=\"_ _1e\"></span> Depreciation<span class=\"_ _3\"></span> is charged s<span class=\"_ _3\"></span>o as <span class=\"_ _3\"></span>to write off<span class=\"_ _3\"></span> the cost <span class=\"_ _3\"></span>of the ass<span class=\"_ _3\"></span>ets less an<span class=\"_ _3\"></span>y residual val<span class=\"_ _3\"></span>ues over<span class=\"_ _3\"></span> their estimat<span class=\"_ _3\"></span>ed useful lives using the st<span class=\"_ _3\"></span>raight-line met<span class=\"_ _3\"></span>hod on the foll<span class=\"_ _3\"></span>owing basis:  <span class=\"_ _21\"> </span> <span class=\"_ _84\"> </span>% per annu<span class=\"_ _3\"></span>m       <span class=\"_ _85\"> </span>Freehold land an<span class=\"_ _3\"></span>d buildings \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">land <span class=\"_ _86\"> </span>0 </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">buildin<span class=\"ls8\">gs</span> <span class=\"_ _87\"> </span><span class=\"ls3\">5 </span>- <span class=\"lsd\">20</span> </span></span> <span class=\"_ _88\"> </span>Plant and mach<span class=\"_ _3\"></span>inery <span class=\"_ _89\"> </span>10 - <span class=\"ls3\">20</span>  <span class=\"_ _88\"> </span>Fixtures and fitt<span class=\"_ _3\"></span>ings <span class=\"_ _8a\"> </span>10 - <span class=\"ls3\">20</span>  <span class=\"_ _88\"> </span>Computers <span class=\"_ _8b\"> </span>20 - <span class=\"ls3\">33</span> The estima<span class=\"_ _3\"></span>ted us<span class=\"_ _3\"></span>eful <span class=\"_ _3\"></span>lives, r<span class=\"_ _3\"></span>esidual <span class=\"_ _3\"></span>values a<span class=\"_ _3\"></span>nd <span class=\"_ _3\"></span>depreciation<span class=\"_ _3\"></span> met<span class=\"_ _3\"></span>hod use<span class=\"_ _3\"></span>d are<span class=\"_ _3\"></span> re<span class=\"_ _3\"></span>viewed a<span class=\"_ _3\"></span>t t<span class=\"_ _3\"></span>he end <span class=\"_ _1e\"></span>of each <span class=\"_ _3\"></span>reporting<span class=\"_ _3\"></span> period, with th<span class=\"_ _3\"></span>e effect of an<span class=\"_ _3\"></span>y chan<span class=\"_ _3\"></span>ges in the estimate acc<span class=\"_ _3\"></span>ounted for <span class=\"_ _3\"></span>on a prospectiv<span class=\"_ _3\"></span>e basis. 2   Significan<span class=\"_ _3\"></span>t accountin<span class=\"_ _3\"></span>g policies (con<span class=\"_ _3\"></span>tinued)<span class=\"ff2\"> </span>An item of <span class=\"_ _0\"></span>property, plant and equipment is de<span class=\"_ _0\"></span>-recognised upon disposal or when no future economic benefits are expected to arise from <span class=\"_ _0\"></span>the continu<span class=\"_ _3\"></span>ed <span class=\"_ _0\"></span>use of <span class=\"_ _0\"></span>the asset.  <span class=\"_ _0\"></span>The gain <span class=\"_ _0\"></span>or loss arising on <span class=\"_ _0\"></span>the disposal or <span class=\"_ _0\"></span>scrappage<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>an asset <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"></span>determined <span class=\"_ _1c\"></span>as <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>difference<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>between <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"> </span>sales <span class=\"_ _1d\"> </span>proceeds <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>carrying <span class=\"_ _1c\"> </span>amount <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>asset <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>is recognised in the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>income stat<span class=\"_ _3\"></span>ement.<span class=\"ff1\">   </span>Depreciation an<span class=\"_ _3\"></span>d amortisation<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>are included in<span class=\"_ _3\"></span> the income<span class=\"_ _3\"></span> statement<span class=\"_ _3\"></span> under admin<span class=\"_ _3\"></span>istration expense<span class=\"_ _3\"></span>s. Investment Pro<span class=\"_ _3\"></span>perty <span class=\"ff9\">\u2013</span> Co<span class=\"_ _1e\"></span>mp<span class=\"_ _0\"></span>any only Investment <span class=\"_ _23\"> </span>property <span class=\"_ _23\"> </span>is <span class=\"_ _23\"> </span>initially <span class=\"_ _23\"> </span>measured <span class=\"_ _23\"> </span>at  c<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>st, <span class=\"_ _23\"> </span>including <span class=\"_ _23\"> </span>transaction <span class=\"_ _23\"> </span>costs <span class=\"_ _23\"> </span>associated <span class=\"_ _23\"> </span>with <span class=\"_ _23\"> </span>the <span class=\"_ _22\"> </span>purchase. Subsequently,<span class=\"_ _3\"></span> the asset is<span class=\"_ _3\"></span> recognised at <span class=\"_ _3\"></span>cost less accumu<span class=\"_ _3\"></span>lated d<span class=\"_ _3\"></span>epreciation an<span class=\"_ _3\"></span>d impairm<span class=\"_ _3\"></span>ent.  Depreciation <span class=\"_ _0\"></span>is <span class=\"_ _1b\"></span>charge<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>so <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>write <span class=\"_ _0\"></span>off <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>cost <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>Investment <span class=\"_ _0\"></span>Property <span class=\"_ _0\"></span>over <span class=\"_ _1b\"></span>its <span class=\"_ _0\"></span>estimated <span class=\"_ _0\"></span>useful <span class=\"_ _1b\"></span>life <span class=\"_ _0\"></span>using the straight-li<span class=\"_ _3\"></span>ne method. The <span class=\"_ _3\"></span>useful economi<span class=\"_ _3\"></span>c life is conside<span class=\"_ _3\"></span>red to be <span class=\"_ _3\"></span>20 years.       <span class=\"ls0\">Researc<span class=\"_ _3\"></span>h and develo<span class=\"_ _3\"></span>pment exp<span class=\"_ _3\"></span>enditure<span class=\"ff2\"> </span></span>Expenditure <span class=\"_ _3\"></span>on research a<span class=\"_ _3\"></span>ctivities is recognise<span class=\"_ _3\"></span>d as an ex<span class=\"_ _3\"></span>pense in the period in <span class=\"_ _3\"></span>which it is in<span class=\"_ _3\"></span>curred. In accordance <span class=\"_ _3\"></span>with IAS 38<span class=\"_ _3\"></span> Intangible Assets,<span class=\"_ _3\"></span> internall<span class=\"_ _3\"></span>y generated inta<span class=\"_ _3\"></span>ngible assets will<span class=\"_ _3\"></span> be capitalised; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">the Group ha<span class=\"_ _3\"></span>s adequate<span class=\"_ _3\"></span> resources (b<span class=\"_ _3\"></span>oth technical and<span class=\"_ _3\"></span> financial) to complete<span class=\"_ _3\"></span> the project </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">undertake <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>technical <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>easibility <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>project <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>ensure <span class=\"_ _1e\"></span>its <span class=\"_ _3\"></span>comme<span class=\"_ _3\"></span>rcial <span class=\"_ _1e\"></span>viability <span class=\"_ _1e\"></span>for <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>int<span class=\"_ _3\"></span>ended <span class=\"_ _1e\"></span>market </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">where <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>project <span class=\"_ _1b\"></span>has <span class=\"_ _1b\"></span>entered <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>development <span class=\"_ _1b\"></span>phase <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>sufficient<span class=\"_ _3\"></span>ly <span class=\"_ _1b\"></span>self<span class=\"_ _0\"></span>-contained <span class=\"_ _1b\"></span>th<span class=\"_ _3\"></span>at <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>expected </span></span>future economi<span class=\"_ _3\"></span>c benefits can<span class=\"_ _3\"></span> be trace<span class=\"_ _3\"></span>d to those as<span class=\"_ _3\"></span>sets dev<span class=\"_ _3\"></span>eloped in the project<span class=\"_ _3\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">it is probable that the future e<span class=\"_ _3\"></span>conomic benefit<span class=\"_ _3\"></span>s that are attributable to<span class=\"_ _3\"></span> those assets will flow to the Group </span></span>in the form o<span class=\"_ _3\"></span>f sales of the<span class=\"_ _3\"></span> developed <span class=\"_ _3\"></span>product and \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">the costs of<span class=\"_ _3\"></span> the asset can<span class=\"_ _3\"></span> be measu<span class=\"_ _3\"></span>red reliably. </span></span>Internally <span class=\"_ _1b\"></span>generated <span class=\"_ _1c\"></span>intangible <span class=\"_ _1b\"></span>assets <span class=\"_ _1c\"></span>are <span class=\"_ _1b\"></span>amortised <span class=\"_ _1c\"></span>on <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"> </span>straight-line <span class=\"_ _1c\"></span>basis <span class=\"_ _1c\"></span>over <span class=\"_ _1b\"></span>their <span class=\"_ _1c\"> </span>useful <span class=\"_ _1c\"> </span>lives <span class=\"_ _1b\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>up <span class=\"_ _1b\"></span>to <span class=\"_ _1d\"> </span>two<span class=\"_ _3\"></span> years. <span class=\"_ _0\"></span>Where no <span class=\"_ _0\"></span>internally generated <span class=\"_ _0\"></span>intangible assets <span class=\"_ _0\"></span>can be <span class=\"_ _1b\"></span>reco<span class=\"_ _3\"></span>gnised, development <span class=\"_ _0\"></span>expenditu<span class=\"_ _3\"></span>re <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>recognised<span class=\"_ _3\"></span> as an expense<span class=\"_ _3\"></span> in the peri<span class=\"_ _3\"></span>od in which it is in<span class=\"_ _3\"></span>curre<span class=\"ls8\">d.</span> Intangible a<span class=\"_ _3\"></span>ssets acquir<span class=\"_ _3\"></span>ed separat<span class=\"_ _3\"></span>ely Other <span class=\"_ _1d\"> </span>intangible<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>assets <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>carried <span class=\"_ _1c\"> </span>at <span class=\"_ _21\"> </span>cost <span class=\"_ _1c\"> </span>less <span class=\"_ _1d\"> </span>accumulated <span class=\"_ _1c\"> </span>amortisation <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>accumulated <span class=\"_ _1d\"> </span>annual <span class=\"_ _1d\"> </span>impairment<span class=\"_ _3\"></span>.  Amortisation begins when <span class=\"_ _0\"></span>an asset <span class=\"_ _0\"></span>is available <span class=\"_ _0\"></span>for use <span class=\"_ _0\"></span>and is <span class=\"_ _0\"></span>calculated on <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>straight-line <span class=\"_ _0\"></span>basis over <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>estimated<span class=\"_ _1e\"></span> useful life as f<span class=\"_ _3\"></span>ollows:<span class=\"fs3\"> </span>Computer so<span class=\"_ _3\"></span>ftware <span class=\"_ _79\"> </span> <span class=\"_ _5\"> </span> <span class=\"_ _2\"> </span>- Over three to fi<span class=\"_ _3\"></span>ve years Product devel<span class=\"_ _3\"></span>opment cost<span class=\"_ _3\"></span>s <span class=\"_ _8d\"> </span> <span class=\"_ _2\"> </span>- O<span class=\"_ _0\"></span>ver one to<span class=\"_ _3\"></span> two years<span class=\"_ _3\"></span> Intellectua<span class=\"_ _3\"></span>l <span class=\"_ _1e\"></span>Property <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>bran<span class=\"_ _3\"></span>ds <span class=\"_ _1e\"></span>are <span class=\"_ _3\"></span>held <span class=\"_ _1f\"></span>with <span class=\"_ _1e\"></span>an <span class=\"_ _3\"></span>indefinite <span class=\"_ _1e\"></span>useful <span class=\"_ _1e\"></span>life <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>reviewed <span class=\"_ _1e\"></span>annually <span class=\"_ _1e\"></span>for <span class=\"_ _3\"></span>any <span class=\"_ _1f\"></span>impairment. The acquire<span class=\"_ _3\"></span>d brands<span class=\"_ _3\"></span> have be<span class=\"_ _3\"></span>en recogn<span class=\"_ _3\"></span>ised as<span class=\"_ _3\"></span> an int<span class=\"_ _3\"></span>angible asset<span class=\"_ _3\"></span> with an in<span class=\"_ _3\"></span>definite life,<span class=\"_ _3\"></span> as these<span class=\"_ _3\"></span> brands<span class=\"_ _3\"></span> have be<span class=\"_ _3\"></span>en acquired as a long-term<span class=\"_ _3\"></span> investmen<span class=\"_ _3\"></span>t. Please see note 3 for a<span class=\"_ _3\"></span>n explanation for<span class=\"_ _3\"></span> the factors det<span class=\"_ _3\"></span>ermining the indefin<span class=\"_ _3\"></span>ite useful life.  An <span class=\"_ _0\"></span>intangible asset<span class=\"_ _3\"></span> with an <span class=\"_ _0\"></span>indefinite life is not amortised, but its useful life is reviewed each reporting period to determine whether events and circumstan<span class=\"_ _3\"></span>ces continue to support an indefinite useful life <span class=\"_ _0\"></span>assessment<span class=\"_ _3\"></span> for that asset. Th<span class=\"_ _3\"></span>e asset is ass<span class=\"_ _3\"></span>essed for<span class=\"_ _3\"></span> impairment in accorda<span class=\"_ _3\"></span>nce with IAS 3<span class=\"_ _3\"></span>6. Impairment of<span class=\"_ _3\"></span> tangible an<span class=\"_ _3\"></span>d other int<span class=\"_ _3\"></span>angible asse<span class=\"_ _3\"></span>ts  At <span class=\"_ _1e\"></span>each <span class=\"_ _1e\"></span>balance <span class=\"_ _1e\"></span>sheet <span class=\"_ _1f\"></span>date, <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group <span class=\"_ _1f\"></span>r<span class=\"_ _0\"></span>eviews <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>carrying <span class=\"_ _1e\"></span>amount <span class=\"_ _1f\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _1e\"></span>tangible <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>intangible <span class=\"_ _1f\"></span>assets <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>determine whether <span class=\"_ _1b\"></span>there <span class=\"_ _1b\"></span>is <span class=\"_ _1c\"> </span>any <span class=\"_ _1b\"></span>indication <span class=\"_ _1b\"></span>that <span class=\"_ _1c\"></span>those <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>suffered <span class=\"_ _1b\"></span>an <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1b\"></span>loss. <span class=\"_ _1c\"></span>If <span class=\"_ _1b\"></span>any <span class=\"_ _1c\"></span>such <span class=\"_ _1b\"></span>indication <span class=\"_ _1b\"></span>exists, <span class=\"_ _1b\"></span>the recoverable <span class=\"_ _1b\"></span>amount<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"></span>asset <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>estimated <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>determin<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>extent <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>impairment<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>loss, <span class=\"_ _1b\"></span>if <span class=\"_ _1c\"></span>any. <span class=\"_ _1b\"></span>Where <span class=\"_ _1b\"></span>the asset <span class=\"_ _0\"></span>does <span class=\"_ _1b\"></span>not g<span class=\"_ _0\"></span>enerate <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>independent <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>other <span class=\"_ _1b\"></span>assets,<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the Group <span class=\"_ _1b\"></span>est<span class=\"_ _3\"></span>imates <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>recove<span class=\"_ _3\"></span>rable amount of the<span class=\"_ _3\"></span> cash gene<span class=\"_ _3\"></span>rating unit to wh<span class=\"_ _3\"></span>ich the asset <span class=\"_ _3\"></span>belongs.   Recoverable amoun<span class=\"_ _3\"></span>t is <span class=\"_ _0\"></span>the higher of the fair value less cost to sell <span class=\"_ _0\"></span>and value in use. In assessing value in use, the estimated <span class=\"_ _1b\"></span>future <span class=\"_ _1b\"></span>cash <span class=\"_ _1b\"></span>flows <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>discounted <span class=\"_ _1c\"></span>to <span class=\"_ _1b\"></span>their <span class=\"_ _1b\"></span>present <span class=\"_ _1b\"></span>value <span class=\"_ _1b\"></span>using <span class=\"_ _1c\"></span>a <span class=\"_ _1b\"></span>pre-tax <span class=\"_ _1b\"></span>discount <span class=\"_ _1b\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>reflects <span class=\"_ _1b\"></span>the current market<span class=\"_ _3\"></span> assessment o<span class=\"_ _3\"></span>f the time value<span class=\"_ _3\"></span> of money an<span class=\"_ _3\"></span>d the risk specific<span class=\"_ _3\"></span> to the asset f<span class=\"_ _3\"></span>or which the esti<span class=\"_ _3\"></span>mates of future cash <span class=\"_ _3\"></span>flows have n<span class=\"_ _3\"></span>ot been adjuste<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>. Investments Investments in <span class=\"_ _3\"></span>subsidiary c<span class=\"_ _3\"></span>ompanies a<span class=\"_ _3\"></span>re stated at c<span class=\"_ _3\"></span>ost less any recognised<span class=\"_ _3\"></span> impairment l<span class=\"_ _3\"></span>oss.<span class=\"_ _96\"> </span>2   Significan<span class=\"_ _3\"></span>t accountin<span class=\"_ _3\"></span>g policies <span class=\"ff2\">(</span>continu<span class=\"_ _3\"></span>ed<span class=\"ff2\">) </span>Employee Ben<span class=\"_ _3\"></span>efit Trust (E<span class=\"_ _3\"></span>BT) The <span class=\"_ _1c\"> </span>EBT <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>consolidate<span class=\"_ _3\"></span>d <span class=\"_ _1c\"> </span>on <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>basis <span class=\"_ _1d\"> </span>that <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>p<span class=\"_ _0\"></span>arent <span class=\"_ _1c\"></span>has <span class=\"_ _1c\"> </span>control, <span class=\"_ _1c\"> </span>thus <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>assets <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>liabilities <span class=\"_ _1d\"> </span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>EBT <span class=\"_ _1d\"> </span>are included <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>Statement <span class=\"_ _1c\"> </span>of <span class=\"_ _1c\"> </span>F<span class=\"_ _0\"></span>inancial <span class=\"_ _1b\"></span>Position <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"></span>shares <span class=\"_ _1c\"></span>held <span class=\"_ _1c\"></span>by <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>EBT <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"></span>Company <span class=\"_ _1c\"></span>are <span class=\"_ _1c\"></span>presented <span class=\"_ _1b\"></span>as <span class=\"_ _1c\"> </span>a deduction from<span class=\"_ _3\"></span> equity.<span class=\"_ _96\"> </span>Inventories Inventories <span class=\"_ _1e\"></span>are <span class=\"_ _3\"></span>stated <span class=\"_ _1e\"></span>at the<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>ower <span class=\"_ _1e\"></span>of cost<span class=\"_ _1e\"></span> or <span class=\"_ _3\"></span>net <span class=\"_ _1e\"></span>realisable <span class=\"_ _1e\"></span>value.  <span class=\"_ _1e\"></span>The sta<span class=\"_ _3\"></span>ndard <span class=\"_ _1e\"></span>cost c<span class=\"_ _3\"></span>omprises<span class=\"_ _3\"></span> dir<span class=\"_ _3\"></span>ect <span class=\"_ _1e\"></span>materials an<span class=\"_ _3\"></span>d where <span class=\"_ _1b\"></span>applicable <span class=\"_ _1b\"></span>direct <span class=\"_ _1b\"></span>labour <span class=\"_ _1c\"></span>costs <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>those <span class=\"_ _1b\"></span>overheads <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>have <span class=\"_ _1c\"></span>been <span class=\"_ _1b\"></span>incurred <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>bringing <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"></span>inventories <span class=\"_ _1b\"></span>to their <span class=\"_ _1c\"></span>present <span class=\"_ _1b\"></span>location <span class=\"_ _1c\"></span>and <span class=\"_ _1b\"></span>condition. <span class=\"_ _1b\"></span>Cost <span class=\"_ _1d\"> </span>is <span class=\"_ _1b\"></span>calculated <span class=\"_ _1c\"></span>using <span class=\"_ _1c\"></span>standard <span class=\"_ _1b\"></span>costing <span class=\"_ _1b\"></span>and <span class=\"_ _1c\"> </span>on <span class=\"_ _1c\"></span>FIFO <span class=\"_ _1c\"></span>basis. <span class=\"_ _1b\"></span>Net <span class=\"_ _1c\"></span>realisable value <span class=\"_ _1d\"> </span>represents <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>estimated <span class=\"_ _1d\"> </span>selling <span class=\"_ _21\"> </span>price <span class=\"_ _1d\"> </span>less <span class=\"_ _21\"> </span>all <span class=\"_ _1d\"> </span>estimated <span class=\"_ _1d\"> </span>costs <span class=\"_ _21\"> </span>to <span class=\"_ _1d\"> </span>completion<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>and <span class=\"_ _21\"> </span>costs <span class=\"_ _1d\"> </span>to <span class=\"_ _1d\"> </span>be <span class=\"_ _21\"> </span>incurred <span class=\"_ _1d\"> </span>in marketing, sellin<span class=\"_ _3\"></span>g and distrib<span class=\"_ _3\"></span>ution. Financial as<span class=\"_ _3\"></span>sets Financial assets pr<span class=\"_ _0\"></span>incipally relate to <span class=\"_ _0\"></span>trade receivables. <span class=\"_ _0\"></span>The Group holds <span class=\"_ _0\"></span>the trade r<span class=\"_ _0\"></span>eceivables with the <span class=\"_ _0\"></span>objective of collecting <span class=\"_ _1f\"></span>the <span class=\"_ _1e\"></span>contractu<span class=\"_ _3\"></span>al <span class=\"_ _1f\"></span>cash <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>lows <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>there<span class=\"_ _3\"></span>fore <span class=\"_ _1e\"></span>measur<span class=\"_ _3\"></span>es <span class=\"_ _1f\"></span>them <span class=\"_ _1f\"></span>subsequently <span class=\"_ _1f\"></span>at <span class=\"_ _1e\"></span>amortised <span class=\"_ _1f\"></span>cost <span class=\"_ _1f\"></span>using <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>effective<span class=\"_ _3\"></span> interest metho<span class=\"_ _3\"></span>d.  Trade receivables are initially recognised at f<span class=\"_ _0\"></span>air value. <span class=\"_ _0\"></span>IFRS 9 r<span class=\"_ _0\"></span>equires<span class=\"_ _3\"></span> the <span class=\"_ _0\"></span>use of <span class=\"_ _0\"></span>an expected credit loss model <span class=\"_ _0\"></span>to recognise a<span class=\"_ _3\"></span>n impairm<span class=\"_ _3\"></span>ent allo<span class=\"_ _3\"></span>wance. The <span class=\"_ _1e\"></span>simplified approac<span class=\"_ _3\"></span>h permit<span class=\"_ _3\"></span>ted by I<span class=\"_ _3\"></span>FRS <span class=\"_ _3\"></span>9, requ<span class=\"_ _3\"></span>ires exp<span class=\"_ _3\"></span>ected lifeti<span class=\"_ _3\"></span>me losse<span class=\"_ _3\"></span>s to <span class=\"_ _1b\"></span>be <span class=\"_ _1b\"></span>reco<span class=\"_ _3\"></span>gnised <span class=\"_ _1b\"></span>fr<span class=\"_ _3\"></span>om <span class=\"_ _1b\"></span>initial <span class=\"_ _0\"></span>recognition <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>receivables, <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>this <span class=\"_ _1b\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _1b\"></span>adopted <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group. <span class=\"_ _1b\"></span>During <span class=\"_ _1b\"></span>thi<span class=\"_ _3\"></span>s process the <span class=\"_ _0\"></span>probability of the non-payment of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>trade receivables is assessed. This <span class=\"_ _0\"></span>probability is <span class=\"_ _0\"></span>then multiplied by <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>amount <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>expected <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>arising <span class=\"_ _1d\"> </span>from <span class=\"_ _1d\"> </span>default <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"> </span>determine <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>lifetime <span class=\"_ _1c\"> </span>expected <span class=\"_ _1d\"> </span>credit <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>for <span class=\"_ _1d\"> </span>the receivables. <span class=\"_ _1b\"></span>For <span class=\"_ _1c\"> </span>trade <span class=\"_ _1c\"></span>receivables, <span class=\"_ _1b\"></span>which <span class=\"_ _1c\"> </span>are <span class=\"_ _1b\"></span>r<span class=\"_ _0\"></span>eported <span class=\"_ _1b\"></span>net, <span class=\"_ _1c\"></span>such <span class=\"_ _1c\"> </span>provisions <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"></span>recorded<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"> </span>separate <span class=\"_ _1c\"></span>provision account <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>reported within <span class=\"_ _0\"></span>cost <span class=\"_ _1b\"></span>of sales <span class=\"_ _1b\"></span>in the <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>statement of <span class=\"_ _1b\"></span>compr<span class=\"_ _3\"></span>ehensive income. On confirmation th<span class=\"_ _3\"></span>at the trade receiva<span class=\"_ _3\"></span>ble will not be collecta<span class=\"_ _3\"></span>ble, the gross carr<span class=\"_ _3\"></span>ying value of the asset is written off against the ass<span class=\"_ _3\"></span>ociated provisi<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>n.<span class=\"_ _96\"> </span>For th<span class=\"_ _3\"></span>e Com<span class=\"_ _3\"></span>pany, i<span class=\"_ _3\"></span>mpairment <span class=\"_ _3\"></span>provisions<span class=\"_ _3\"></span> for<span class=\"_ _3\"></span> receiva<span class=\"_ _3\"></span>bles fro<span class=\"_ _3\"></span>m Grou<span class=\"_ _3\"></span>p com<span class=\"_ _3\"></span>panies a<span class=\"_ _3\"></span>re re<span class=\"_ _3\"></span>cogni<span class=\"_ _3\"></span>sed, base<span class=\"_ _3\"></span>d on<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>forward<span class=\"_ _3\"></span> looking expected credit loss <span class=\"_ _0\"></span>method. The <span class=\"_ _0\"></span>methodolog<span class=\"_ _3\"></span>y used to <span class=\"_ _0\"></span>determine the <span class=\"_ _0\"></span>amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the provision is <span class=\"_ _0\"></span>based on whether there<span class=\"_ _3\"></span> has been a si<span class=\"_ _3\"></span>gnifican<span class=\"_ _3\"></span>t increase in credit <span class=\"_ _3\"></span>risk since init<span class=\"_ _3\"></span>ial recognition of th<span class=\"_ _3\"></span>e finan<span class=\"_ _3\"></span>cial asset.<span class=\"_ _96\"> </span>Cash and ca<span class=\"_ _3\"></span>sh equivale<span class=\"_ _3\"></span>nts Cash <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>cash <span class=\"_ _1d\"> </span>equivalents <span class=\"_ _1c\"> </span>include <span class=\"_ _21\"> </span>cash <span class=\"_ _1c\"> </span>in <span class=\"_ _21\"> </span>hand, <span class=\"_ _1c\"> </span>demand <span class=\"_ _1d\"> </span>deposits <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>surplus <span class=\"_ _1d\"> </span>invoice <span class=\"_ _1c\"> </span>finan<span class=\"_ _0\"></span>cing <span class=\"_ _1d\"> </span>amounts, <span class=\"_ _1d\"> </span>and represent <span class=\"_ _3\"></span>cash i<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>he bala<span class=\"_ _3\"></span>nce <span class=\"_ _3\"></span>sheet an<span class=\"_ _1e\"></span>d in the<span class=\"_ _3\"></span> cashfl<span class=\"_ _3\"></span>ow stat<span class=\"_ _3\"></span>ement. <span class=\"_ _3\"></span>Bank <span class=\"_ _1e\"></span>overdrafts ar<span class=\"_ _3\"></span>e sh<span class=\"_ _3\"></span>own wit<span class=\"_ _3\"></span>hin b<span class=\"_ _3\"></span>orrowings <span class=\"_ _3\"></span>in current liabili<span class=\"_ _3\"></span>ties on the conso<span class=\"_ _3\"></span>lidated statement<span class=\"_ _3\"></span> of fina<span class=\"_ _3\"></span>ncial position an<span class=\"_ _3\"></span>d are treated as<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>financin<span class=\"_ _3\"></span>g transactions.<span class=\"_ _96\"> </span>Financial liabili<span class=\"_ _3\"></span>ties Financial <span class=\"_ _1b\"></span>liabilities <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"> </span>recognised <span class=\"_ _1b\"></span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>Group\u2019s <span class=\"_ _1b\"></span>balance <span class=\"_ _1c\"></span>sheet <span class=\"_ _1b\"></span>when <span class=\"_ _1d\"> </span>the <span class=\"_ _1b\"></span>Group <span class=\"_ _1c\"></span>becom<span class=\"_ _3\"></span>es <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arty <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>contractual provision of the<span class=\"_ _3\"></span> instrument. Trade payables,<span class=\"_ _3\"></span> overdrafts,<span class=\"_ _3\"></span> invoice finan<span class=\"_ _3\"></span>ce facilit<span class=\"_ _3\"></span>ies and other sho<span class=\"_ _3\"></span>rt-term liabilities, are initial<span class=\"_ _3\"></span>ly recognised at fair value and subs<span class=\"_ _3\"></span>equently car<span class=\"_ _3\"></span>ried at amortise<span class=\"_ _3\"></span>d cost usin<span class=\"_ _3\"></span>g the effect<span class=\"_ _3\"></span>ive rate meth<span class=\"_ _3\"></span>od. Bank Loans<span class=\"_ _3\"></span> Bank <span class=\"_ _20\"> </span>loans <span class=\"_ _20\"> </span>are <span class=\"_ _21\"> </span>initially <span class=\"_ _20\"> </span>recognised <span class=\"_ _20\"> </span>at <span class=\"_ _20\"> </span>fair <span class=\"_ _21\"> </span>v<span class=\"_ _0\"></span>alue <span class=\"_ _20\"> </span>net <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>any <span class=\"_ _20\"> </span>transaction <span class=\"_ _21\"> </span>costs <span class=\"_ _20\"> </span>attributable <span class=\"_ _21\"> </span>to <span class=\"_ _23\"> </span>the <span class=\"_ _20\"> </span>issu<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>the instrument.<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>Such <span class=\"_ _1d\"> </span>interest-bearing <span class=\"_ _1d\"> </span>liabilities <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>subsequently <span class=\"_ _1d\"> </span>measured <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>amortised <span class=\"_ _1d\"> </span>cost <span class=\"_ _1d\"> </span>ensuring <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>interest element of the<span class=\"_ _3\"></span> borrowing is<span class=\"_ _3\"></span> expensed o<span class=\"_ _3\"></span>ver the repaym<span class=\"_ _3\"></span>ent peri<span class=\"_ _3\"></span>od at a constan<span class=\"_ _3\"></span>t rate. Share-based p<span class=\"_ _3\"></span>ayments Equity-settl<span class=\"_ _3\"></span>ed <span class=\"_ _0\"></span>share-based p<span class=\"_ _0\"></span>ayments to <span class=\"_ _0\"></span>employees <span class=\"_ _0\"></span>and o<span class=\"_ _0\"></span>thers<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>providing <span class=\"_ _0\"></span>similar services <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>fair value <span class=\"_ _1e\"></span>at <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>grant <span class=\"_ _1e\"></span>date. <span class=\"_ _1e\"></span> Th<span class=\"_ _3\"></span>e <span class=\"_ _1e\"></span>fair <span class=\"_ _1e\"></span>value <span class=\"_ _1e\"></span>excludes <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>effect <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>non-market <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>vesting <span class=\"_ _1e\"></span>conditions. <span class=\"_ _1e\"></span>Details <span class=\"_ _1e\"></span>regarding<span class=\"_ _3\"></span> the determina<span class=\"_ _3\"></span>tion of the fair<span class=\"_ _3\"></span> valu<span class=\"_ _3\"></span>e of equity-settled share-b<span class=\"_ _3\"></span>ased payments a<span class=\"_ _3\"></span>re set out in<span class=\"_ _3\"></span> note 26. The fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>determined at <span class=\"_ _0\"></span>the gr<span class=\"_ _0\"></span>ant date <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the equity<span class=\"_ _0\"></span>-settled share-based payments is <span class=\"_ _0\"></span>expensed <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>a straight line <span class=\"_ _1e\"></span>basis <span class=\"_ _1e\"></span>over <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>vesting <span class=\"_ _1e\"></span>period, <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>on <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group\u2019s <span class=\"_ _1e\"></span>estimat<span class=\"_ _3\"></span>e <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>shares <span class=\"_ _3\"></span>that <span class=\"_ _1f\"></span>will <span class=\"_ _1e\"></span>ev<span class=\"_ _0\"></span>entua<span class=\"_ _3\"></span>lly <span class=\"_ _1e\"></span>vest. <span class=\"_ _1e\"></span> <span class=\"_ _1e\"></span>At ea<span class=\"_ _3\"></span>ch<span class=\"ff2\"> <span class=\"_ _1e\"></span>balance </span>sheet date the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Group re<span class=\"_ _3\"></span>vises it<span class=\"_ _3\"></span>s estimate of the<span class=\"_ _3\"></span> number<span class=\"_ _3\"></span> of sha<span class=\"_ _3\"></span>res expected<span class=\"_ _3\"></span> to vest as<span class=\"_ _3\"></span> a re<span class=\"_ _3\"></span>sult of the ef<span class=\"_ _3\"></span>fect of non-<span class=\"_ _96\"> </span>market based vesting condition<span class=\"_ _3\"></span>s.  <span class=\"_ _0\"></span>The impact of the revision of the or<span class=\"_ _0\"></span>iginal estimate, if any, is recognised in profit or loss <span class=\"_ _0\"></span>such <span class=\"_ _0\"></span>that the <span class=\"_ _0\"></span>cumulative expense r<span class=\"_ _0\"></span>eflects the revised estimate, with <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>correspondin<span class=\"_ _3\"></span>g <span class=\"_ _0\"></span>adjustment to <span class=\"_ _0\"></span>equity<span class=\"_ _3\"></span> reserves.<span class=\"_ _96\"> </span>2   Significan<span class=\"_ _3\"></span>t accountin<span class=\"_ _3\"></span>g policies <span class=\"ff2\">(</span>continu<span class=\"_ _3\"></span>ed<span class=\"ff2\">) </span>The <span class=\"_ _1e\"></span>replacement <span class=\"_ _1f\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1e\"></span>equity-settled <span class=\"_ _1e\"></span>share-based <span class=\"_ _1f\"></span>p<span class=\"_ _0\"></span>ayments<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>during <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>vesting <span class=\"_ _1e\"></span>period <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>measured <span class=\"_ _1e\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>incremental<span class=\"_ _1e\"></span> fair value. The measurement of the amount recognise<span class=\"_ _3\"></span>d for services received over the period from the modification<span class=\"_ _3\"></span> date u<span class=\"_ _3\"></span>ntil <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _1e\"></span>when the<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modified <span class=\"_ _3\"></span>equity <span class=\"_ _3\"></span>instrum<span class=\"_ _3\"></span>ents <span class=\"_ _1e\"></span>vest is <span class=\"_ _1e\"></span>expensed <span class=\"_ _3\"></span>on a <span class=\"_ _1e\"></span>straight <span class=\"_ _3\"></span>line <span class=\"_ _3\"></span>basis <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>modified vesting <span class=\"_ _1e\"></span>period, <span class=\"_ _1e\"></span>in <span class=\"_ _3\"></span>addition <span class=\"_ _1e\"></span>to <span class=\"_ _3\"></span>th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>amount<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>based <span class=\"_ _1f\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>gr<span class=\"_ _0\"></span>ant <span class=\"_ _1e\"></span>date <span class=\"_ _1e\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1f\"></span>of the<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>original <span class=\"_ _1e\"></span>eq<span class=\"_ _0\"></span>uity <span class=\"_ _1e\"></span>instruments, <span class=\"_ _1e\"></span>which is recognised o<span class=\"_ _3\"></span>ver the rema<span class=\"_ _3\"></span>inder of th<span class=\"_ _3\"></span>e original vesting period.<span class=\"_ _3\"></span> Sale and l<span class=\"_ _3\"></span>easeback When th<span class=\"_ _3\"></span>e Gr<span class=\"_ _3\"></span>oup has<span class=\"_ _3\"></span> unde<span class=\"_ _3\"></span>rtaken <span class=\"_ _3\"></span>a sale<span class=\"_ _1e\"></span> and lease <span class=\"_ _1e\"></span>back trans<span class=\"_ _3\"></span>action, t<span class=\"_ _3\"></span>he Gr<span class=\"_ _3\"></span>oup mu<span class=\"_ _3\"></span>st dete<span class=\"_ _3\"></span>rmine <span class=\"_ _3\"></span>whether<span class=\"_ _3\"></span> the t<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ansfer qualifies as a sale. This dete<span class=\"_ _3\"></span>rminat<span class=\"_ _3\"></span>ion is based on the requi<span class=\"_ _3\"></span>rements for satisfying a perf<span class=\"_ _3\"></span>ormance obligation<span class=\"_ _3\"></span> in IFRS 15 <span class=\"_ _1d\"> </span>\u2018Revenue<span class=\"_ _1e\"></span> <span class=\"_ _1d\"> </span>from<span class=\"ff2\"> <span class=\"_ _1d\"> </span></span>Contracts <span class=\"_ _1c\"></span>with <span class=\"_ _1c\"> </span>C<span class=\"_ _0\"></span>ustomer<span class=\"_ _3\"></span>s\u2019. <span class=\"_ _1c\"> </span>The <span class=\"_ _1d\"> </span>leaseback <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>then <span class=\"_ _1c\"> </span>accounted<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>for <span class=\"_ _1d\"> </span>under<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>lessee <span class=\"_ _1d\"> </span>account<span class=\"_ _3\"></span>ing model. <span class=\"_ _1b\"></span>The <span class=\"_ _1c\"></span>Group <span class=\"_ _1b\"></span>utilises <span class=\"_ _1c\"> </span>sale <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"></span>leasebac<span class=\"_ _3\"></span>k <span class=\"_ _1c\"></span>opportunit<span class=\"_ _3\"></span>ies <span class=\"_ _1b\"></span>where <span class=\"_ _1c\"> </span>appropriate <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"></span>finance <span class=\"_ _1b\"></span>capital <span class=\"_ _1c\"></span>investment<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>and reduce the impact on working <span class=\"_ _0\"></span>capital. The lease period for <span class=\"_ _0\"></span>these items is normally 5 years and <span class=\"_ _0\"></span>the rate of interest is agreed upon <span class=\"_ _3\"></span>each transa<span class=\"_ _3\"></span>ction. Earnings per <span class=\"_ _3\"></span>share Basic <span class=\"_ _1d\"> </span>earnings <span class=\"_ _1c\"></span>per <span class=\"_ _1d\"> </span>share <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>calculated <span class=\"_ _1c\"> </span>by <span class=\"_ _1d\"> </span>dividing <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>profit <span class=\"_ _1d\"> </span>attributable <span class=\"_ _1c\"></span>to <span class=\"_ _1d\"> </span>ordinary <span class=\"_ _1c\"> </span>shareholders <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>parent Company <span class=\"_ _1b\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>weighted <span class=\"_ _1b\"></span>average <span class=\"_ _1b\"></span>number <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>ordinary <span class=\"_ _1b\"></span>shares <span class=\"_ _1b\"></span>outstanding <span class=\"_ _0\"></span>during <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>year. <span class=\"_ _1b\"></span>Diluted <span class=\"_ _1b\"></span>earnings <span class=\"_ _0\"></span>per share <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>calculat<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>by <span class=\"_ _1b\"></span>dividing <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>profit <span class=\"_ _1b\"></span>attribut<span class=\"_ _3\"></span>able <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>ordinary <span class=\"_ _1b\"></span>shareholders <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>parent <span class=\"_ _1b\"></span>Compan<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>by <span class=\"_ _1b\"></span>the weighted averag<span class=\"_ _3\"></span>e number o<span class=\"_ _3\"></span>f ordinary sha<span class=\"_ _3\"></span>res during th<span class=\"_ _3\"></span>e year adju<span class=\"_ _3\"></span>sted for the <span class=\"_ _3\"></span>potentially diluti<span class=\"_ _3\"></span>ve ordinary shar<span class=\"_ _3\"></span>es. Dividends Dividends <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>recognise<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>when <span class=\"_ _1b\"></span>they <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>legally <span class=\"_ _1b\"></span>payable. <span class=\"_ _1b\"></span>Interim <span class=\"_ _1b\"></span>dividends <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>recognised <span class=\"_ _1b\"></span>when <span class=\"_ _1b\"></span>declared <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _1b\"></span>the Directors. Final <span class=\"_ _3\"></span>dividends are<span class=\"_ _3\"></span> disclosed when app<span class=\"_ _3\"></span>roved by t<span class=\"_ _1e\"></span>he shareholders at the <span class=\"_ _3\"></span>general meet<span class=\"_ _3\"></span>ing. Share capita<span class=\"_ _3\"></span>l and share pr<span class=\"_ _1e\"></span>e<span class=\"_ _0\"></span>mium Financial <span class=\"_ _1b\"></span>instruments <span class=\"_ _1c\"></span>issued <span class=\"_ _1b\"></span>by <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>Group <span class=\"_ _1c\"></span>are <span class=\"_ _1b\"></span>classified <span class=\"_ _1c\"> </span>as <span class=\"_ _1c\"></span>equity <span class=\"_ _1b\"></span>only <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>extent <span class=\"_ _1c\"></span>that <span class=\"_ _1b\"></span>they <span class=\"_ _1c\"></span>do <span class=\"_ _1c\"></span>not <span class=\"_ _1b\"></span>meet <span class=\"_ _1c\"> </span>the definition of a <span class=\"_ _3\"></span>financial liabil<span class=\"_ _3\"></span>ity or financial asset<span class=\"_ _3\"></span>.   The Group's <span class=\"_ _3\"></span>ordinary shares a<span class=\"_ _3\"></span>re classified as<span class=\"_ _3\"></span> equity instrum<span class=\"_ _1e\"></span>ents.<span class=\"_ _0\"></span> Impact of clim<span class=\"_ _3\"></span>ate chang<span class=\"_ _3\"></span>e  Climate <span class=\"_ _0\"></span>change <span class=\"_ _0\"></span>is <span class=\"_ _1b\"></span>a <span class=\"_ _0\"></span>global <span class=\"_ _1b\"></span>ch<span class=\"_ _3\"></span>allenge <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>an <span class=\"_ _0\"></span>emerging risk <span class=\"_ _1b\"></span>to <span class=\"_ _0\"></span>businesses, <span class=\"_ _0\"></span>people <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>environment <span class=\"_ _0\"></span>across<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> world. <span class=\"_ _1c\"> </span>We <span class=\"_ _1d\"> </span>have <span class=\"_ _1d\"> </span>a <span class=\"_ _1c\"> </span>role <span class=\"_ _1d\"> </span>to <span class=\"_ _1d\"> </span>play <span class=\"_ _1d\"> </span>in <span class=\"_ _1c\"> </span>limiting <span class=\"_ _1d\"> </span>warming <span class=\"_ _1d\"> </span>by <span class=\"_ _1d\"> </span>improving <span class=\"_ _1c\"></span>our <span class=\"_ _1c\"> </span>energy <span class=\"_ _1d\"> </span>managem<span class=\"_ _3\"></span>ent, <span class=\"_ _1c\"> </span>red<span class=\"_ _0\"></span>ucing <span class=\"_ _1c\"></span>our <span class=\"_ _1c\"> </span>carbon emissions <span class=\"_ _20\"> </span>and <span class=\"_ _23\"> </span>by <span class=\"_ _20\"> </span>helping <span class=\"_ _23\"> </span>our <span class=\"_ _20\"> </span>customers <span class=\"_ _20\"> </span>do <span class=\"_ _23\"> </span>the <span class=\"_ _20\"> </span>same. <span class=\"_ _20\"> </span>Growing <span class=\"_ _23\"> </span>awarene<span class=\"_ _3\"></span>ss <span class=\"_ _20\"> </span>of <span class=\"_ _23\"> </span>climate <span class=\"_ _20\"> </span>change <span class=\"_ _23\"> </span>and <span class=\"_ _20\"> </span>customer<span class=\"_ _3\"></span> sustainabili<span class=\"_ _3\"></span>ty <span class=\"_ _0\"></span>targets <span class=\"_ _0\"></span>will <span class=\"_ _0\"></span>provide impetus f<span class=\"_ _0\"></span>or b<span class=\"_ _0\"></span>usiness<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>growth as <span class=\"_ _0\"></span>we <span class=\"_ _0\"></span>provide products, <span class=\"_ _0\"></span>services<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>nd <span class=\"_ _0\"></span>solutions <span class=\"_ _0\"></span>that increase <span class=\"_ _3\"></span>efficiency <span class=\"_ _1e\"></span>and re<span class=\"_ _3\"></span>duce <span class=\"_ _3\"></span>customers\u2019<span class=\"_ _3\"></span> ene<span class=\"_ _3\"></span>rgy u<span class=\"_ _3\"></span>se <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>carbon <span class=\"_ _1e\"></span>emissions. As<span class=\"_ _3\"></span> a <span class=\"_ _1e\"></span>result, i<span class=\"_ _3\"></span>n our<span class=\"_ _3\"></span> vie<span class=\"_ _3\"></span>w clima<span class=\"_ _3\"></span>te ch<span class=\"_ _3\"></span>ange<span class=\"_ _3\"></span> does n<span class=\"_ _3\"></span>ot c<span class=\"_ _3\"></span>reate a<span class=\"_ _3\"></span>ny <span class=\"_ _3\"></span>further <span class=\"_ _1e\"></span>key source<span class=\"_ _3\"></span>s o<span class=\"_ _3\"></span>f e<span class=\"_ _3\"></span>stimation <span class=\"_ _1e\"></span>uncertainty. For <span class=\"_ _1e\"></span>further det<span class=\"_ _3\"></span>ails see <span class=\"_ _1e\"></span>the Ta<span class=\"_ _3\"></span>sk <span class=\"_ _3\"></span>Force <span class=\"_ _3\"></span>on Clima<span class=\"_ _3\"></span>te \u2013<span class=\"ff2\"> <span class=\"_ _1d\"> </span>related <span class=\"_ _1c\"> </span>Financial <span class=\"_ _1d\"> </span>disclosures <span class=\"_ _1c\"> </span>(TCFD) <span class=\"_ _1c\"> </span>report <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>R<span class=\"_ _0\"></span>isk <span class=\"_ _1c\"> </span>M<span class=\"_ _0\"></span>anagemen<span class=\"_ _3\"></span>t <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>Sustainability <span class=\"_ _1c\"> </span>sections <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>Strategic<span class=\"_ _3\"></span> </span>Report on pa<span class=\"_ _3\"></span>ges 24 to 32. Exceptional it<span class=\"_ _3\"></span>ems Exceptional <span class=\"_ _1c\"></span>items <span class=\"_ _1c\"></span>are <span class=\"_ _1c\"> </span>non-recurring <span class=\"_ _1c\"></span>material <span class=\"_ _1c\"></span>items <span class=\"_ _1c\"></span>which <span class=\"_ _1b\"></span>are <span class=\"_ _1d\"> </span>outside <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"> </span>normal <span class=\"_ _1c\"></span>scope <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span><span class=\"ff6\">Group\u2019s <span class=\"_ _1c\"></span>ordinary </span>activities <span class=\"_ _1e\"></span>such <span class=\"_ _1e\"></span>as <span class=\"_ _1e\"></span>liabilities <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>costs <span class=\"_ _1e\"></span>arising <span class=\"_ _1e\"></span>from <span class=\"_ _1e\"></span>a <span class=\"_ _1e\"></span>fundamenta<span class=\"_ _3\"></span>l <span class=\"_ _1e\"></span>restructuring <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group\u2019s <span class=\"_ _1e\"></span>operations, <span class=\"_ _1e\"></span>impairment<span class=\"_ _1e\"></span> of assets and<span class=\"_ _3\"></span> acquisition relat<span class=\"_ _3\"></span>ed costs.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-92": {
   "value": "Basis of accou<span class=\"_ _3\"></span>nting The <span class=\"_ _20\"> </span>Group <span class=\"_ _23\"> </span>financial <span class=\"_ _20\"> </span>statements <span class=\"_ _20\"> </span>have <span class=\"_ _23\"> </span>been <span class=\"_ _20\"> </span>prepared <span class=\"_ _20\"> </span>in <span class=\"_ _23\"> </span>accordance<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>with <span class=\"_ _20\"> </span>UK-adopted <span class=\"_ _20\"> </span>international <span class=\"_ _20\"> </span>accounting standard in c<span class=\"_ _3\"></span>onformity with th<span class=\"_ _1e\"></span>e <span class=\"_ _0\"></span>requirement<span class=\"_ _3\"></span>s of the Com<span class=\"_ _3\"></span>panies Act<span class=\"_ _3\"></span> 2006. The IFRSs applied in the Group financial statemen<span class=\"_ _3\"></span>ts are subject to ongoing amendment<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>by the IASB and therefore<span class=\"_ _3\"></span> subject t<span class=\"_ _1e\"></span>o possible<span class=\"_ _3\"></span> chan<span class=\"_ _3\"></span>ge <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>f<span class=\"_ _0\"></span>uture.<span class=\"_ _3\"></span> Fu<span class=\"_ _3\"></span>rther <span class=\"_ _3\"></span>standards<span class=\"_ _3\"></span> a<span class=\"_ _1e\"></span>nd interpretati<span class=\"_ _3\"></span>ons <span class=\"_ _3\"></span>may <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>issued th<span class=\"_ _3\"></span>at <span class=\"_ _1e\"></span>will be <span class=\"_ _3\"></span>applicable for financial<span class=\"_ _3\"></span> years beginni<span class=\"_ _3\"></span>ng on or after<span class=\"_ _3\"></span> 1 April 2024 or later<span class=\"_ _3\"></span> accountin<span class=\"_ _3\"></span>g periods but may<span class=\"_ _3\"></span> be adopte<span class=\"_ _3\"></span>d early. The <span class=\"_ _0\"></span>preparation of <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>requires <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>use <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>certain <span class=\"_ _0\"></span>accounting <span class=\"_ _1b\"></span>estimat<span class=\"_ _3\"></span>es. It also requires<span class=\"_ _3\"></span> managemen<span class=\"_ _3\"></span>t to exe<span class=\"_ _3\"></span>rcise its judgem<span class=\"_ _3\"></span>ent in the pro<span class=\"_ _3\"></span>cess of ap<span class=\"_ _3\"></span>plying the Gro<span class=\"_ _3\"></span>up\u2019s accountin<span class=\"_ _3\"></span>g policies.<span class=\"ff2\"> </span>The <span class=\"_ _20\"> </span>primary <span class=\"_ _20\"> </span>statements <span class=\"_ _20\"> </span>within <span class=\"_ _23\"> </span>the <span class=\"_ _20\"> </span>financial <span class=\"_ _20\"> </span>information <span class=\"_ _20\"> </span>contained <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>this <span class=\"_ _23\"> </span>document<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>have<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>been <span class=\"_ _23\"> </span>present<span class=\"_ _3\"></span>ed <span class=\"_ _20\"> </span>in accordance with<span class=\"_ _3\"></span> IAS1 Present<span class=\"_ _1e\"></span>ation of Financial Statement<span class=\"_ _3\"></span>s. The financial <span class=\"_ _0\"></span>statements have b<span class=\"_ _0\"></span>een prepared on <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>historical cost basis <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>modified for the <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>of business combinations. Historical <span class=\"_ _0\"></span>cost is <span class=\"_ _0\"></span>generally based <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>air value <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>consideration given <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>exch<span class=\"_ _3\"></span>ange for <span class=\"_ _0\"></span>goods and services. The<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>principal accou<span class=\"_ _3\"></span>nting policies a<span class=\"_ _3\"></span>dopted are <span class=\"_ _3\"></span>set out below. The <span class=\"_ _3\"></span>Company<span class=\"_ _3\"></span> h<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>taken <span class=\"_ _1e\"></span>advantage <span class=\"_ _1e\"></span>of the<span class=\"_ _3\"></span> e<span class=\"_ _3\"></span>xemption <span class=\"_ _1e\"></span>allowed u<span class=\"_ _3\"></span>nder <span class=\"_ _1e\"></span>section <span class=\"_ _3\"></span>408 <span class=\"_ _1e\"></span>of the<span class=\"_ _3\"></span> Co<span class=\"_ _3\"></span>mpanies <span class=\"_ _1e\"></span>Act 20<span class=\"_ _3\"></span>06 <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>has not presente<span class=\"_ _3\"></span>d its own Statem<span class=\"_ _1e\"></span>ent of Comprehensive In<span class=\"_ _3\"></span>come in these fina<span class=\"_ _3\"></span>ncial statement<span class=\"_ _3\"></span>s.  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-405": {
   "value": "The <span class=\"_ _20\"> </span>Group <span class=\"_ _23\"> </span>financial <span class=\"_ _20\"> </span>statements <span class=\"_ _20\"> </span>have <span class=\"_ _23\"> </span>been <span class=\"_ _20\"> </span>prepared <span class=\"_ _20\"> </span>in <span class=\"_ _23\"> </span>accordance<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>with <span class=\"_ _20\"> </span>UK-adopted <span class=\"_ _20\"> </span>international <span class=\"_ _20\"> </span>accounting standard in c<span class=\"_ _3\"></span>onformity with th<span class=\"_ _1e\"></span>e <span class=\"_ _0\"></span>requirement<span class=\"_ _3\"></span>s of the Com<span class=\"_ _3\"></span>panies Act<span class=\"_ _3\"></span> 2006. The IFRSs applied in the Group financial statemen<span class=\"_ _3\"></span>ts are subject to ongoing amendment<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>by the IASB and therefore<span class=\"_ _3\"></span> subject t<span class=\"_ _1e\"></span>o possible<span class=\"_ _3\"></span> chan<span class=\"_ _3\"></span>ge <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>f<span class=\"_ _0\"></span>uture.<span class=\"_ _3\"></span> Fu<span class=\"_ _3\"></span>rther <span class=\"_ _3\"></span>standards<span class=\"_ _3\"></span> a<span class=\"_ _1e\"></span>nd interpretati<span class=\"_ _3\"></span>ons <span class=\"_ _3\"></span>may <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>issued th<span class=\"_ _3\"></span>at <span class=\"_ _1e\"></span>will be <span class=\"_ _3\"></span>applicable for financial<span class=\"_ _3\"></span> years beginni<span class=\"_ _3\"></span>ng on or after<span class=\"_ _3\"></span> 1 April 2024 or later<span class=\"_ _3\"></span> accountin<span class=\"_ _3\"></span>g periods but may<span class=\"_ _3\"></span> be adopte<span class=\"_ _3\"></span>d early. The <span class=\"_ _0\"></span>preparation of <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>IFRS <span class=\"_ _0\"></span>requires <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>use <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>certain <span class=\"_ _0\"></span>accounting <span class=\"_ _1b\"></span>estimat<span class=\"_ _3\"></span>es. It also requires<span class=\"_ _3\"></span> managemen<span class=\"_ _3\"></span>t to exe<span class=\"_ _3\"></span>rcise its judgem<span class=\"_ _3\"></span>ent in the pro<span class=\"_ _3\"></span>cess of ap<span class=\"_ _3\"></span>plying the Gro<span class=\"_ _3\"></span>up\u2019s accountin<span class=\"_ _3\"></span>g policies.<span class=\"ff2\"> </span>The <span class=\"_ _20\"> </span>primary <span class=\"_ _20\"> </span>statements <span class=\"_ _20\"> </span>within <span class=\"_ _23\"> </span>the <span class=\"_ _20\"> </span>financial <span class=\"_ _20\"> </span>information <span class=\"_ _20\"> </span>contained <span class=\"_ _20\"> </span>in <span class=\"_ _20\"> </span>this <span class=\"_ _23\"> </span>document<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>have<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>been <span class=\"_ _23\"> </span>present<span class=\"_ _3\"></span>ed <span class=\"_ _20\"> </span>in accordance with<span class=\"_ _3\"></span> IAS1 Present<span class=\"_ _1e\"></span>ation of Financial Statement<span class=\"_ _3\"></span>s. ",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-404": {
   "value": "Adoption of <span class=\"_ _3\"></span>new and r<span class=\"_ _3\"></span>evised accou<span class=\"_ _3\"></span>nting standar<span class=\"_ _3\"></span>ds None <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>stan<span class=\"_ _3\"></span>dards <span class=\"_ _0\"></span>adopted during <span class=\"_ _1b\"></span>the year <span class=\"_ _0\"></span>had <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>mate<span class=\"_ _3\"></span>rial <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>the Group's <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the year ended 3<span class=\"_ _3\"></span>1 March 2<span class=\"_ _3\"></span>024.<span class=\"ff1 fc7\"> </span>There <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>number <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>standards, <span class=\"_ _1b\"></span>amendments <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>standa<span class=\"_ _3\"></span>rds, <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>int<span class=\"_ _3\"></span>erpretation<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>which <span class=\"_ _0\"></span>have <span class=\"_ _1b\"></span>been <span class=\"_ _1b\"></span>issued <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the IASB that ar<span class=\"_ _3\"></span>e effective in<span class=\"_ _3\"></span> future acc<span class=\"_ _3\"></span>ounting pe<span class=\"_ _3\"></span>riods that<span class=\"_ _3\"></span> the Group has<span class=\"_ _3\"></span> decided n<span class=\"_ _3\"></span>ot to ado<span class=\"_ _3\"></span>pt early. The<span class=\"_ _3\"></span> Group does<span class=\"_ _1e\"></span> not expect an<span class=\"_ _3\"></span>y of the sta<span class=\"_ _3\"></span>ndards issued<span class=\"_ _3\"></span> by the IASB,<span class=\"_ _3\"></span> but not<span class=\"_ _3\"></span> yet<span class=\"_ _0\"></span> effective,<span class=\"_ _3\"></span> to have a <span class=\"_ _3\"></span>material impact<span class=\"_ _3\"></span> on the<span class=\"_ _3\"></span> Group. The following <span class=\"_ _0\"></span>table summarises the impact of <span class=\"_ _0\"></span>prior period disclosure <span class=\"_ _0\"></span>reclassification on <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>inancial statements<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>of the <span class=\"_ _1d\"> </span>Group. <span class=\"_ _1d\"> </span>Further <span class=\"_ _1c\"> </span>detail <span class=\"_ _21\"> </span>is <span class=\"_ _1d\"> </span>provided <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>note <span class=\"_ _1d\"> </span>7. <span class=\"_ _1d\"> </span>This <span class=\"_ _1d\"> </span>does <span class=\"_ _1d\"> </span>not <span class=\"_ _21\"> </span>impact <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>profit <span class=\"_ _1d\"> </span>figure <span class=\"_ _1d\"> </span>stated <span class=\"_ _1d\"> </span>in <span class=\"_ _21\"> </span>the<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>prior <span class=\"_ _1d\"> </span>year accounts. As<span class=\"_ _3\"></span> a result<span class=\"_ _3\"></span>, this has<span class=\"_ _3\"></span> no impact <span class=\"_ _3\"></span>on the prior<span class=\"_ _3\"></span> period ba<span class=\"_ _3\"></span>sic and<span class=\"_ _3\"></span> diluted earni<span class=\"_ _3\"></span>ngs per sha<span class=\"_ _3\"></span>re present<span class=\"_ _3\"></span>ed in note<span class=\"_ _1e\"></span> 12<span class=\"ls0\">. </span>The aggregat<span class=\"_ _3\"></span>e remunerat<span class=\"_ _3\"></span>ion of employ<span class=\"_ _3\"></span>ees during th<span class=\"_ _3\"></span>e year was comprised:<span class=\"_ _3\"></span> Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2023 \u00a3000 \u00a3000 \u00a3000 Reclassificatio<span class=\"_ _3\"></span>n Wages and sal<span class=\"_ _3\"></span>aries  12,<span class=\"ls0\">753<span class=\"_ _3\"></span> </span>13,<span class=\"ls0\">288<span class=\"_ _3\"></span> </span>12,831 Social security c<span class=\"_ _3\"></span>osts 1,219 1,346 1,346 Pension contribu<span class=\"_ _3\"></span>tions 331 438 438 Share based<span class=\"_ _3\"></span> payment cha<span class=\"_ _3\"></span>rge 111 101 101 Total 14,<span class=\"ls0\">414<span class=\"_ _3\"></span> </span>15,1<span class=\"ls3c\">73</span> 14,716 The <span class=\"_ _3\"></span>reclassification <span class=\"_ _1e\"></span>pertained <span class=\"_ _3\"></span>to th<span class=\"_ _3\"></span>e non-pr<span class=\"_ _3\"></span>oductive <span class=\"_ _3\"></span>direct <span class=\"_ _3\"></span>labour <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>had b<span class=\"_ _3\"></span>een r<span class=\"_ _3\"></span>echarge<span class=\"_ _3\"></span>d to <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>Administ<span class=\"_ _3\"></span>rative costs <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>previous <span class=\"_ _20\"> </span>year. <span class=\"_ _23\"> </span>For <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>current <span class=\"_ _20\"> </span>year <span class=\"_ _23\"> </span>these <span class=\"_ _23\"> </span>have <span class=\"_ _23\"> </span>been <span class=\"_ _20\"> </span>reclassified <span class=\"_ _23\"> </span>to <span class=\"_ _23\"> </span>wages <span class=\"_ _23\"> </span>and<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>salaries <span class=\"_ _23\"> </span>within Administrative<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>costs.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>The<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>reclassification <span class=\"_ _0\"></span>aims <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>provide <span class=\"_ _1b\"></span>a more <span class=\"_ _1b\"></span>accurate<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>depict<span class=\"_ _3\"></span>ion <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>total <span class=\"_ _0\"></span>wages <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>salary cost for the G<span class=\"_ _3\"></span>roup. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-93": {
   "value": "Adoption of <span class=\"_ _3\"></span>new and r<span class=\"_ _3\"></span>evised accou<span class=\"_ _3\"></span>nting standar<span class=\"_ _3\"></span>ds None <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>stan<span class=\"_ _3\"></span>dards <span class=\"_ _0\"></span>adopted during <span class=\"_ _1b\"></span>the year <span class=\"_ _0\"></span>had <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>mate<span class=\"_ _3\"></span>rial <span class=\"_ _0\"></span>impact <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>the Group's <span class=\"_ _0\"></span>financial <span class=\"_ _0\"></span>statements for<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the year ended 3<span class=\"_ _3\"></span>1 March 2<span class=\"_ _3\"></span>024.<span class=\"ff1 fc7\"> </span>There <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>number <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>standards, <span class=\"_ _1b\"></span>amendments <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>standa<span class=\"_ _3\"></span>rds, <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>int<span class=\"_ _3\"></span>erpretation<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>which <span class=\"_ _0\"></span>have <span class=\"_ _1b\"></span>been <span class=\"_ _1b\"></span>issued <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the IASB that ar<span class=\"_ _3\"></span>e effective in<span class=\"_ _3\"></span> future acc<span class=\"_ _3\"></span>ounting pe<span class=\"_ _3\"></span>riods that<span class=\"_ _3\"></span> the Group has<span class=\"_ _3\"></span> decided n<span class=\"_ _3\"></span>ot to ado<span class=\"_ _3\"></span>pt early. The<span class=\"_ _3\"></span> Group does<span class=\"_ _1e\"></span> not expect an<span class=\"_ _3\"></span>y of the sta<span class=\"_ _3\"></span>ndards issued<span class=\"_ _3\"></span> by the IASB,<span class=\"_ _3\"></span> but not<span class=\"_ _3\"></span> yet<span class=\"_ _0\"></span> effective,<span class=\"_ _3\"></span> to have a <span class=\"_ _3\"></span>material impact<span class=\"_ _3\"></span> on the<span class=\"_ _3\"></span> Group. The following <span class=\"_ _0\"></span>table summarises the impact of <span class=\"_ _0\"></span>prior period disclosure <span class=\"_ _0\"></span>reclassification on <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>inancial statements<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>of the <span class=\"_ _1d\"> </span>Group. <span class=\"_ _1d\"> </span>Further <span class=\"_ _1c\"> </span>detail <span class=\"_ _21\"> </span>is <span class=\"_ _1d\"> </span>provided <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>note <span class=\"_ _1d\"> </span>7. <span class=\"_ _1d\"> </span>This <span class=\"_ _1d\"> </span>does <span class=\"_ _1d\"> </span>not <span class=\"_ _21\"> </span>impact <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>profit <span class=\"_ _1d\"> </span>figure <span class=\"_ _1d\"> </span>stated <span class=\"_ _1d\"> </span>in <span class=\"_ _21\"> </span>the<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>prior <span class=\"_ _1d\"> </span>year accounts. As<span class=\"_ _3\"></span> a result<span class=\"_ _3\"></span>, this has<span class=\"_ _3\"></span> no impact <span class=\"_ _3\"></span>on the prior<span class=\"_ _3\"></span> period ba<span class=\"_ _3\"></span>sic and<span class=\"_ _3\"></span> diluted earni<span class=\"_ _3\"></span>ngs per sha<span class=\"_ _3\"></span>re present<span class=\"_ _3\"></span>ed in note<span class=\"_ _1e\"></span> 12<span class=\"ls0\">. </span>The aggregat<span class=\"_ _3\"></span>e remunerat<span class=\"_ _3\"></span>ion of employ<span class=\"_ _3\"></span>ees during th<span class=\"_ _3\"></span>e year was comprised:<span class=\"_ _3\"></span> Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2023 \u00a3000 \u00a3000 \u00a3000 Reclassificatio<span class=\"_ _3\"></span>n Wages and sal<span class=\"_ _3\"></span>aries  12,<span class=\"ls0\">753<span class=\"_ _3\"></span> </span>13,<span class=\"ls0\">288<span class=\"_ _3\"></span> </span>12,831 Social security c<span class=\"_ _3\"></span>osts 1,219 1,346 1,346 Pension contribu<span class=\"_ _3\"></span>tions 331 438 438 Share based<span class=\"_ _3\"></span> payment cha<span class=\"_ _3\"></span>rge 111 101 101 Total 14,<span class=\"ls0\">414<span class=\"_ _3\"></span> </span>15,1<span class=\"ls3c\">73</span> 14,716 The <span class=\"_ _3\"></span>reclassification <span class=\"_ _1e\"></span>pertained <span class=\"_ _3\"></span>to th<span class=\"_ _3\"></span>e non-pr<span class=\"_ _3\"></span>oductive <span class=\"_ _3\"></span>direct <span class=\"_ _3\"></span>labour <span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>had b<span class=\"_ _3\"></span>een r<span class=\"_ _3\"></span>echarge<span class=\"_ _3\"></span>d to <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>Administ<span class=\"_ _3\"></span>rative costs <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>previous <span class=\"_ _20\"> </span>year. <span class=\"_ _23\"> </span>For <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>current <span class=\"_ _20\"> </span>year <span class=\"_ _23\"> </span>these <span class=\"_ _23\"> </span>have <span class=\"_ _23\"> </span>been <span class=\"_ _20\"> </span>reclassified <span class=\"_ _23\"> </span>to <span class=\"_ _23\"> </span>wages <span class=\"_ _23\"> </span>and<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>salaries <span class=\"_ _23\"> </span>within Administrative<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>costs.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>The<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>reclassification <span class=\"_ _0\"></span>aims <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>provide <span class=\"_ _1b\"></span>a more <span class=\"_ _1b\"></span>accurate<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>depict<span class=\"_ _3\"></span>ion <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>total <span class=\"_ _0\"></span>wages <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>salary cost for the G<span class=\"_ _3\"></span>roup. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-94": {
   "value": "Basis of conso<span class=\"_ _3\"></span>lidation<span class=\"ff2\"> </span>The <span class=\"_ _0\"></span>consolidated financial <span class=\"_ _0\"></span>statements incorporate <span class=\"_ _0\"></span>the f<span class=\"_ _0\"></span>inancial statements <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>entities <span class=\"_ _0\"></span>controlled by the <span class=\"_ _0\"></span>Company<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>(its subsidiaries), made <span class=\"_ _0\"></span>up<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>to the <span class=\"_ _0\"></span>31 March each year, <span class=\"_ _0\"></span>as set o<span class=\"_ _0\"></span>ut in <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span><span class=\"ls3\">17</span>.  Control <span class=\"_ _0\"></span>is achieved when the Com<span class=\"_ _3\"></span>pany: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">has power ov<span class=\"_ _3\"></span>er the investee;<span class=\"_ _3\"></span> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">is exposed, o<span class=\"_ _3\"></span>r has rights,<span class=\"_ _3\"></span> to variable retu<span class=\"_ _3\"></span>rn from its in<span class=\"_ _3\"></span>volvement with<span class=\"_ _3\"></span> the investee; an<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">has the ability t<span class=\"_ _3\"></span>o use its powe<span class=\"_ _3\"></span>r to affect it<span class=\"_ _3\"></span>s returns. </span></span>The <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>reassesses <span class=\"_ _0\"></span>wheth<span class=\"_ _3\"></span>er <span class=\"_ _0\"></span>or <span class=\"_ _1b\"></span>not <span class=\"_ _0\"></span>it <span class=\"_ _1b\"></span>cont<span class=\"_ _3\"></span>rols <span class=\"_ _0\"></span>an <span class=\"_ _1b\"></span>inve<span class=\"_ _3\"></span>stee <span class=\"_ _0\"></span>if <span class=\"_ _1b\"></span>facts<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>circumstances <span class=\"_ _0\"></span>indicate <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>there <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>re changes to on<span class=\"_ _3\"></span>e or more <span class=\"_ _3\"></span>of the th<span class=\"_ _3\"></span>ree elements o<span class=\"_ _3\"></span>f control list<span class=\"_ _3\"></span>ed above. Consolidation <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>a <span class=\"_ _0\"></span>subsidiary <span class=\"_ _0\"></span>beg<span class=\"_ _0\"></span>ins <span class=\"_ _0\"></span>when <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>obtains <span class=\"_ _1b\"></span>control <span class=\"_ _0\"></span>over <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>subsidi<span class=\"_ _3\"></span>ary <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>ceases <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>the Company loses control of the subsidiary. Specifically, the results of subsidiaries acquired or disposed of during <span class=\"_ _0\"></span>the year are <span class=\"_ _3\"></span>included in<span class=\"_ _3\"></span> the c<span class=\"_ _3\"></span>onsol<span class=\"_ _3\"></span>idated income<span class=\"_ _3\"></span> statement<span class=\"_ _3\"></span> from <span class=\"_ _3\"></span>the date the <span class=\"_ _1e\"></span>Company gains <span class=\"_ _3\"></span>control un<span class=\"_ _3\"></span>til the <span class=\"_ _3\"></span>date the<span class=\"_ _3\"></span> Company ceas<span class=\"_ _3\"></span>es to contr<span class=\"_ _3\"></span>ol the subsidiar<span class=\"_ _3\"></span>y. Where necessa<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>y, adju<span class=\"_ _3\"></span>stments are <span class=\"_ _3\"></span>made t<span class=\"_ _3\"></span>o the <span class=\"_ _3\"></span>financial st<span class=\"_ _3\"></span>atements of<span class=\"_ _3\"></span> subsidiaries <span class=\"_ _3\"></span>to b<span class=\"_ _3\"></span>ring the a<span class=\"_ _3\"></span>ccountin<span class=\"_ _3\"></span>g policies used into line with<span class=\"_ _3\"></span> the Group\u2019<span class=\"_ _3\"></span>s accountin<span class=\"_ _3\"></span>g po<span class=\"ff2\">licies. </span>All <span class=\"_ _1d\"> </span>intra-group <span class=\"_ _1d\"> </span>assets <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>liabilities, <span class=\"_ _1d\"> </span>equity, <span class=\"_ _1d\"> </span>income, <span class=\"_ _1d\"> </span>expenses <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>cash <span class=\"_ _1c\"> </span>f<span class=\"_ _0\"></span>lows <span class=\"_ _1d\"> </span>relating <span class=\"_ _1d\"> </span>to <span class=\"_ _1d\"> </span>transactions <span class=\"_ _1d\"> </span>between members of th<span class=\"_ _3\"></span>e Group ar<span class=\"_ _3\"></span>e eliminat<span class=\"_ _3\"></span>ed on consolidation<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-95": {
   "value": "Going concern<span class=\"_ _3\"></span><span class=\"fc7\"> </span>Whilst the Group has<span class=\"_ _3\"></span> faced a number of challenges<span class=\"_ _3\"></span> due to the current economic<span class=\"_ _3\"></span> climate, it has exhibited<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>improved performance <span class=\"_ _1b\"></span>for <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>second <span class=\"_ _1b\"></span>half <span class=\"_ _1c\"> </span>of<span class=\"_ _0\"></span> <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>year <span class=\"_ _1c\"> </span>due <span class=\"_ _1c\"> </span>to <span class=\"_ _1c\"></span>remedial <span class=\"_ _1c\"></span>actions <span class=\"_ _1b\"></span>taken <span class=\"_ _1c\"> </span>by <span class=\"_ _1c\"> </span>management <span class=\"_ _1c\"> </span>as <span class=\"_ _1c\"> </span>explained <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>the Chairman\u2019s<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>statement<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>operationa<span class=\"ff2\">l <span class=\"_ _1d\"> </span>highlights<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>on <span class=\"_ _1c\"> </span>pages <span class=\"_ _1d\"> </span>2 <span class=\"_ _1c\"> </span>to <span class=\"_ _1d\"> </span>6. <span class=\"_ _1d\"> </span>The <span class=\"_ _1c\"> </span>Groups <span class=\"_ _1c\"> </span>gross <span class=\"_ _1d\"> </span>margin <span class=\"_ _1c\"> </span>is <span class=\"_ _1c\"> </span>r<span class=\"_ _0\"></span>ecovering<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>after<span class=\"_ _3\"></span> </span>securing <span class=\"_ _1b\"></span>price <span class=\"_ _1c\"> </span>increases <span class=\"_ _1c\"></span>from <span class=\"_ _1b\"></span>customers, <span class=\"_ _1c\"></span>improved <span class=\"_ _1b\"></span>production <span class=\"_ _1b\"></span>eff<span class=\"_ _0\"></span>iciencies <span class=\"_ _1b\"></span>and <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"></span>stabilisation <span class=\"_ _1b\"></span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>rate <span class=\"_ _1c\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>cost increases. <span class=\"_ _21\"> </span>Processes <span class=\"_ _21\"> </span>are <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>place <span class=\"_ _20\"> </span>to <span class=\"_ _21\"> </span>continue <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>rev<span class=\"_ _0\"></span>iew <span class=\"_ _21\"> </span>customer <span class=\"_ _21\"> </span>margins <span class=\"_ _20\"> </span>and <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>recover <span class=\"_ _21\"> </span>any <span class=\"_ _21\"> </span>increases <span class=\"_ _21\"> </span>from customers<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>thr<span class=\"_ _3\"></span>ough <span class=\"_ _0\"></span>selling <span class=\"_ _0\"></span>price <span class=\"_ _0\"></span>increases, <span class=\"_ _0\"></span>product <span class=\"_ _0\"></span>reengineering <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>cost <span class=\"_ _0\"></span>mitigation <span class=\"_ _0\"></span>measures. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>benefit of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>margin <span class=\"_ _0\"></span>improvement<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>overhead reduction <span class=\"_ _0\"></span>programme has <span class=\"_ _0\"></span>been <span class=\"_ _0\"></span>evident <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>second <span class=\"_ _0\"></span>half <span class=\"_ _0\"></span>performan<span class=\"_ _0\"></span><span class=\"ls1e\">ce </span>of the year to<span class=\"_ _3\"></span> 31 March <span class=\"_ _3\"></span>2024. The Group contin<span class=\"_ _3\"></span>ues to meet<span class=\"_ _3\"></span> its debt obliga<span class=\"_ _3\"></span>tions and expe<span class=\"_ _3\"></span>cts to operate<span class=\"_ _3\"></span> comfortabl<span class=\"_ _3\"></span>y within its availa<span class=\"_ _3\"></span>ble borrowing<span class=\"_ _3\"></span> facilities <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>next <span class=\"_ _1c\"></span>3 <span class=\"_ _1c\"></span>years. <span class=\"_ _1b\"></span>This <span class=\"_ _1c\"> </span>assessment <span class=\"_ _1c\"></span>is <span class=\"_ _1b\"></span>based <span class=\"_ _1c\"></span>on <span class=\"_ _1c\"></span>our <span class=\"_ _1c\"></span>ability <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"> </span>retain <span class=\"_ _1c\"> </span>existing <span class=\"_ _1c\"></span>borrowing <span class=\"_ _1b\"></span>facil<span class=\"_ _0\"></span>ities <span class=\"_ _1c\"></span>and assuming mode<span class=\"_ _3\"></span>rate top lin<span class=\"_ _3\"></span>e sales growth. The <span class=\"_ _20\"> </span>going <span class=\"_ _20\"> </span>concern <span class=\"_ _20\"> </span>assess<span class=\"_ _3\"></span>ment <span class=\"_ _20\"> </span>included<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>various <span class=\"_ _20\"> </span>sensitivity <span class=\"_ _20\"> </span>analyse<span class=\"ff6\">s <span class=\"_ _20\"> </span>including <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>loss <span class=\"_ _21\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>Group\u2019s <span class=\"_ _20\"> </span>largest </span>customer. <span class=\"_ _1e\"></span>In th<span class=\"_ _3\"></span>e un<span class=\"_ _3\"></span>likely <span class=\"_ _3\"></span>event<span class=\"_ _3\"></span> th<span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>this <span class=\"_ _3\"></span>business<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>was <span class=\"_ _3\"></span>lost, <span class=\"_ _1e\"></span>this would<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>be <span class=\"_ _3\"></span>mitigated<span class=\"_ _3\"></span> b<span class=\"_ _3\"></span>y reduced<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>production<span class=\"_ _3\"></span> an<span class=\"_ _3\"></span>d warehouse, <span class=\"_ _1c\"> </span>stock <span class=\"_ _1d\"> </span>holding <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>account <span class=\"_ _1d\"> </span>management<span class=\"_ _1e\"></span> <span class=\"_ _21\"> </span>costs. <span class=\"_ _1c\"> </span>The <span class=\"_ _1d\"> </span>Group <span class=\"_ _1d\"> </span>has <span class=\"_ _21\"> </span>a <span class=\"_ _1d\"> </span>long <span class=\"_ _1c\"> </span>standing <span class=\"_ _1d\"> </span>relationship <span class=\"_ _1c\"> </span>with <span class=\"_ _21\"> </span>its customer <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>actively<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>working <span class=\"_ _1b\"></span>on <span class=\"_ _1b\"></span>new <span class=\"_ _0\"></span>br<span class=\"_ _0\"></span>iefs <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>target<span class=\"_ _3\"></span>ing <span class=\"_ _1b\"></span>growth. <span class=\"_ _1b\"></span>Additiona<span class=\"_ _3\"></span>lly, <span class=\"_ _1b\"></span>other <span class=\"_ _1b\"></span>scenarios <span class=\"_ _1b\"></span>exami<span class=\"_ _3\"></span>ned increasing cost<span class=\"_ _3\"></span> of sales by <span class=\"_ _3\"></span>20% and separat<span class=\"_ _3\"></span>ely increases<span class=\"_ _3\"></span> in overhead<span class=\"_ _3\"></span> costs by 20%. The <span class=\"_ _1e\"></span>Group <span class=\"_ _1e\"></span>also <span class=\"_ _1e\"></span>has <span class=\"_ _1e\"></span>a <span class=\"_ _1e\"></span>disaster <span class=\"_ _1e\"></span>recovery <span class=\"_ _1e\"></span>plan <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>would <span class=\"_ _1e\"></span>be <span class=\"_ _3\"></span>ab<span class=\"_ _3\"></span>le <span class=\"_ _1e\"></span>to <span class=\"_ _3\"></span>transf<span class=\"_ _3\"></span>er <span class=\"_ _1e\"></span>part <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>its <span class=\"_ _1e\"></span>production <span class=\"_ _1e\"></span>between <span class=\"_ _1e\"></span>sites <span class=\"_ _1e\"></span>should the <span class=\"_ _0\"></span>need <span class=\"_ _0\"></span>arise. <span class=\"_ _0\"></span>There <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>also good <span class=\"_ _0\"></span>relationships <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>suppliers <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>cust<span class=\"_ _3\"></span>omers <span class=\"_ _0\"></span>to enable <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>business <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>mitigate any supply <span class=\"_ _0\"></span>chain <span class=\"_ _0\"></span>issues. <span class=\"_ _0\"></span>The Gro<span class=\"_ _0\"></span>up<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>possess<span class=\"ls1a\">es<span class=\"_ _0\"></span></span> <span class=\"_ _0\"></span>adequate insurance cover <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>mitigate <span class=\"_ _0\"></span>the impact <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>severe <span class=\"_ _0\"></span>adver<span class=\"_ _3\"></span>se scenarios on <span class=\"_ _3\"></span>business interrup<span class=\"_ _3\"></span>tion, plant an<span class=\"_ _3\"></span>d machinery, st<span class=\"_ _3\"></span>ock and bu<span class=\"_ _3\"></span>ildings. In the extrem<span class=\"_ _3\"></span>e scenario, shou<span class=\"_ _1e\"></span>ld <span class=\"_ _0\"></span>turnover <span class=\"_ _3\"></span>reduce, the Group<span class=\"_ _3\"></span> could consolidate<span class=\"_ _3\"></span> production <span class=\"_ _3\"></span>on to a sin<span class=\"_ _3\"></span>gle site providing an <span class=\"_ _3\"></span>overhead cost <span class=\"_ _3\"></span>reduction. The G<span class=\"_ _3\"></span>roup c<span class=\"_ _3\"></span>ontinues <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>monitor <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>long <span class=\"_ _3\"></span>term im<span class=\"_ _1e\"></span>pacts of cli<span class=\"_ _1e\"></span>mate change<span class=\"_ _3\"></span> and <span class=\"_ _3\"></span>these <span class=\"_ _1e\"></span>are set<span class=\"_ _3\"></span> out <span class=\"_ _3\"></span>in th<span class=\"_ _3\"></span>e Ta<span class=\"_ _3\"></span>sk <span class=\"_ _3\"></span>Force <span class=\"_ _3\"></span>on Climate <span class=\"_ _21\"> </span><span class=\"ff6\">\u2013</span> <span class=\"_ _21\"> </span>related <span class=\"_ _21\"> </span>Financial <span class=\"_ _21\"> </span>disclosures <span class=\"_ _21\"> </span>(TCFD)<span class=\"_ _3\"></span> <span class=\"_ _21\"> </span>r<span class=\"_ _0\"></span>eport<span class=\"_ _3\"></span> <span class=\"_ _21\"> </span>and <span class=\"_ _21\"> </span>Risk <span class=\"_ _21\"> </span>Management <span class=\"_ _21\"> </span>and <span class=\"_ _21\"> </span>Sustain<span class=\"_ _3\"></span>ability <span class=\"_ _21\"> </span>sections <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the Strategic <span class=\"_ _1b\"></span>Report. <span class=\"_ _1b\"></span>The <span class=\"_ _1b\"></span>Group <span class=\"_ _1b\"></span>believes <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"></span>impact <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>climate <span class=\"_ _1b\"></span>change <span class=\"_ _1b\"></span>will <span class=\"_ _1c\"></span>not <span class=\"_ _1b\"></span>have <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>material <span class=\"_ _1b\"></span>impact <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"></span>long <span class=\"_ _1b\"></span>term viability of the<span class=\"_ _3\"></span> business but<span class=\"_ _3\"></span> rather an op<span class=\"_ _3\"></span>portunity to provide<span class=\"_ _3\"></span> our custome<span class=\"_ _3\"></span>rs with sustain<span class=\"_ _3\"></span>able solutions.  The Dir<span class=\"_ _0\"></span>ectors have therefore formed <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>judgement,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>at the <span class=\"_ _0\"></span>time <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>approving the financial <span class=\"_ _0\"></span>statements,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>that there <span class=\"_ _0\"></span>is a reasonable e<span class=\"_ _3\"></span>xpectation<span class=\"_ _3\"></span> that th<span class=\"_ _3\"></span>e Group has adequa<span class=\"_ _3\"></span>te resou<span class=\"_ _3\"></span>rces to cont<span class=\"_ _3\"></span>inue in operational existenc<span class=\"_ _3\"></span>e for the foreseeable <span class=\"_ _1e\"></span>future being <span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>least t<span class=\"_ _3\"></span>welve <span class=\"_ _3\"></span>months <span class=\"_ _3\"></span>from<span class=\"_ _3\"></span> the <span class=\"_ _3\"></span>date <span class=\"_ _3\"></span>of t<span class=\"_ _3\"></span>his re<span class=\"_ _3\"></span>port. <span class=\"_ _3\"></span>For t<span class=\"_ _3\"></span>his rea<span class=\"_ _3\"></span>son, th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Directors <span class=\"_ _3\"></span>continue to adopt th<span class=\"_ _3\"></span>e going concern<span class=\"_ _3\"></span> basis in pre<span class=\"_ _3\"></span>paring the <span class=\"_ _3\"></span>financial statemen<span class=\"_ _3\"></span>ts. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-406": {
   "value": "Business com<span class=\"_ _3\"></span>binations Acquisition <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>subsidiaries <span class=\"_ _20\"> </span>an<span class=\"_ _3\"></span>d <span class=\"_ _20\"> </span>businesses <span class=\"_ _20\"> </span>are <span class=\"_ _20\"> </span>accounted <span class=\"_ _20\"> </span>for <span class=\"_ _20\"> </span>using <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>acquisition<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>method. <span class=\"_ _20\"> </span>The <span class=\"_ _20\"> </span>consideration<span class=\"_ _3\"></span> transferred in <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>business combination is <span class=\"_ _0\"></span>measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, which <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>calculated as <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>sum <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the acquisition<span class=\"_ _0\"></span>-<span class=\"_ _96\"> </span>date <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>values <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>assets<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>tran<span class=\"_ _3\"></span>sferred <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>acquirer, <span class=\"_ _0\"></span>less <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>incurred <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>change<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>entity acquired. Acqui<span class=\"_ _3\"></span>sition-related c<span class=\"_ _3\"></span>osts are reco<span class=\"_ _3\"></span>gnised in profit<span class=\"_ _3\"></span> or loss a<span class=\"_ _3\"></span>s incurred.  At t<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>acquisit<span class=\"_ _3\"></span>ion <span class=\"_ _3\"></span>date, <span class=\"_ _1e\"></span>the ide<span class=\"_ _3\"></span>ntifiable <span class=\"_ _3\"></span>assets<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>cquired <span class=\"_ _1e\"></span>and t<span class=\"_ _3\"></span>he l<span class=\"_ _3\"></span>iabilities <span class=\"_ _3\"></span>assumed <span class=\"_ _1e\"></span>are r<span class=\"_ _3\"></span>ecognised <span class=\"_ _1e\"></span>at th<span class=\"_ _3\"></span>eir <span class=\"_ _3\"></span>fair <span class=\"_ _1e\"></span>v<span class=\"_ _0\"></span>alue,<span class=\"_ _3\"></span> except: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">liabilities <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>equity <span class=\"_ _1b\"></span>instrumen<span class=\"_ _3\"></span>ts <span class=\"_ _0\"></span>related <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>share-based <span class=\"_ _1b\"></span>payment<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>arrangements <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>acquiree <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>share-<span class=\"_ _96\"> </span></span></span>based pa<span class=\"_ _3\"></span>yment ar<span class=\"_ _3\"></span>rangements<span class=\"_ _3\"></span> of the <span class=\"_ _1e\"></span>Group entered i<span class=\"_ _3\"></span>nto to <span class=\"_ _3\"></span>replace sha<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e-based paym<span class=\"_ _3\"></span>ent arrangemen<span class=\"_ _3\"></span>ts of<span class=\"_ _3\"></span> the acquiree a<span class=\"_ _3\"></span>re measured<span class=\"_ _3\"></span> in accordance<span class=\"_ _3\"></span> with IFRS 2<span class=\"_ _3\"></span> at the acqui<span class=\"_ _3\"></span>sition date; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">deferred ta<span class=\"_ _3\"></span>x assets <span class=\"_ _3\"></span>or liabili<span class=\"_ _3\"></span>ties and assets<span class=\"_ _3\"></span> or liabilit<span class=\"_ _3\"></span>ies related<span class=\"_ _3\"></span> to emplo<span class=\"_ _3\"></span>yee bene<span class=\"_ _3\"></span>fit arrangemen<span class=\"_ _3\"></span>ts that<span class=\"_ _3\"></span> are </span></span>recognised <span class=\"_ _20\"> </span>and <span class=\"_ _23\"> </span>measured <span class=\"_ _23\"> </span>in <span class=\"_ _20\"> </span>accordance <span class=\"_ _23\"> </span>with <span class=\"_ _23\"> </span>IAS <span class=\"_ _20\"> </span>12  <span class=\"fff\">In<span class=\"_ _3\"></span>come <span class=\"_ _23\"> </span>Taxes<span class=\"ff2\"> <span class=\"_ _20\"> </span>and <span class=\"_ _23\"> </span>IAS <span class=\"_ _23\"> </span>19 <span class=\"_ _23\"> </span></span>Employee <span class=\"_ _20\"> </span>Benefits<span class=\"ff2\"> </span></span>respectively; an<span class=\"_ _3\"></span>d \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">assets that <span class=\"_ _0\"></span>are classified <span class=\"_ _0\"></span>as held for <span class=\"_ _0\"></span>sale <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance<span class=\"_ _3\"></span> with <span class=\"_ _0\"></span>IFRS 5 <span class=\"_ _1b\"></span><span class=\"fff\">Non-cu<span class=\"_ _3\"></span>rrent Assets Held <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>Sale and </span></span></span>Discontinu<span class=\"_ _3\"></span>ed Operations <span class=\"ff2\">are<span class=\"_ _3\"></span> measured in a<span class=\"_ _3\"></span>ccordance <span class=\"_ _3\"></span>with th<span class=\"_ _3\"></span>at standard<span class=\"fff\">.</span> </span>Goodwill is measured as th<span class=\"_ _3\"></span>e excess of the sum of the consi<span class=\"_ _3\"></span>deration transfe<span class=\"_ _3\"></span>rred, the am<span class=\"_ _3\"></span>ount of any non-controlling interests in the acquired <span class=\"_ _0\"></span>entity, and the fair v<span class=\"_ _0\"></span>alue of the <span class=\"_ _0\"></span>acquirer\u2019s previously held equity interests in the acquiree (if any) over<span class=\"_ _3\"></span> the net of th<span class=\"_ _3\"></span>e acquisit<span class=\"_ _3\"></span>ion-date amounts of t<span class=\"_ _3\"></span>he identi<span class=\"_ _3\"></span>fiable assets acquire<span class=\"_ _3\"></span>d and the<span class=\"_ _3\"></span> liabilities assumed.<span class=\"_ _3\"></span>  If, <span class=\"_ _1c\"> </span>after <span class=\"_ _1c\"></span>reassessment<span class=\"_ _3\"></span>, <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>net <span class=\"_ _1b\"></span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>acquisition-date<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>amounts <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>identifiable <span class=\"_ _1c\"></span>assets <span class=\"_ _1c\"></span>acquired <span class=\"_ _1b\"></span>and <span class=\"_ _1d\"> </span>liabilities assumed <span class=\"_ _1d\"> </span>exceeds <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>sum <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>consideration <span class=\"_ _1d\"> </span>transferred, <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>amount <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>any <span class=\"_ _1d\"> </span>non<span class=\"_ _0\"></span>-controlling <span class=\"_ _21\"> </span>interest <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>the acquired <span class=\"_ _1f\"></span>entity <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _1e\"></span>value <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>acquirer\u2019s <span class=\"_ _1e\"></span>previously<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>held <span class=\"_ _1e\"></span>interests <span class=\"_ _1e\"></span>in <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>acquired <span class=\"_ _1e\"></span>entity <span class=\"_ _1e\"></span>(if <span class=\"_ _1e\"></span>any), <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>excess is recognised immediately in profit <span class=\"_ _0\"></span>or loss as <span class=\"_ _0\"></span>a purchase gain. When <span class=\"_ _0\"></span>the consideration transferred by the Group <span class=\"_ _0\"></span>in a busine<span class=\"_ _3\"></span>ss c<span class=\"_ _3\"></span>ombination i<span class=\"_ _3\"></span>ncludes<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>contingent<span class=\"_ _3\"></span> consi<span class=\"_ _3\"></span>deration <span class=\"_ _3\"></span>arrangement<span class=\"_ _3\"></span>, the<span class=\"_ _3\"></span> cont<span class=\"_ _3\"></span>ingent c<span class=\"_ _3\"></span>onsideration <span class=\"_ _3\"></span>is m<span class=\"_ _1e\"></span>easured at <span class=\"_ _1b\"></span>its <span class=\"_ _1b\"></span>acquisition-<span class=\"_ _3\"></span>date <span class=\"_ _1b\"></span>fair <span class=\"_ _1b\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>included <span class=\"_ _1b\"></span>as <span class=\"_ _0\"></span>part <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>consideration <span class=\"_ _1b\"></span>t<span class=\"_ _3\"></span>ransferred <span class=\"_ _1b\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>business <span class=\"_ _1b\"></span>com<span class=\"_ _3\"></span>bination. Changes <span class=\"_ _3\"></span>in fair <span class=\"_ _3\"></span>value o<span class=\"_ _3\"></span>f the<span class=\"_ _3\"></span> contin<span class=\"_ _3\"></span>gent considerat<span class=\"_ _3\"></span>ion that<span class=\"_ _3\"></span> qual<span class=\"_ _3\"></span>ify as mea<span class=\"_ _3\"></span>surement<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>d adjust<span class=\"_ _3\"></span>ments a<span class=\"_ _3\"></span>re adjust<span class=\"_ _3\"></span>ed retrospectively,<span class=\"_ _3\"></span> <span class=\"_ _7c\"> </span>with <span class=\"_ _7d\"> </span>corresponding <span class=\"_ _7d\"> </span>adjustments <span class=\"_ _7d\"> </span>against <span class=\"_ _7c\"> </span>goodwill.<span class=\"_ _3\"></span> <span class=\"_ _7c\"> </span>Measurement<span class=\"_ _1e\"></span> <span class=\"_ _7c\"> </span>period <span class=\"_ _7c\"> </span>adjustm<span class=\"_ _3\"></span>ents <span class=\"_ _7c\"> </span>are<span class=\"_ _3\"></span> adjustments <span class=\"_ _1e\"></span>that arise<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>rom a<span class=\"_ _1e\"></span>dd<span class=\"_ _0\"></span>itional <span class=\"_ _1e\"></span>information o<span class=\"_ _3\"></span>btained <span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>uring the<span class=\"_ _3\"></span> 'm<span class=\"_ _3\"></span>easurement <span class=\"_ _1e\"></span>period' (<span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>cannot <span class=\"_ _3\"></span>exceed<span class=\"_ _3\"></span> one year fr<span class=\"_ _3\"></span>om the acquisiti<span class=\"_ _3\"></span>on date) about<span class=\"_ _3\"></span> facts and cir<span class=\"_ _3\"></span>cumstan<span class=\"_ _3\"></span>ces that existed at<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>the acq<span class=\"_ _3\"></span>uisition date. On the acquisit<span class=\"_ _3\"></span>ion date, th<span class=\"_ _3\"></span>e acquirer is<span class=\"_ _3\"></span> required to <span class=\"_ _3\"></span>recognise, se<span class=\"_ _3\"></span>parately from <span class=\"_ _3\"></span>goodwill, th<span class=\"_ _3\"></span>e identifiable assets<span class=\"_ _3\"></span> acquired and th<span class=\"_ _3\"></span>e liabilities assu<span class=\"_ _3\"></span>med in a busines<span class=\"_ _3\"></span>s combinat<span class=\"_ _3\"></span>ion. Upon the<span class=\"_ _3\"></span> acquisition of<span class=\"_ _3\"></span> Emma Har<span class=\"_ _3\"></span>die Limited and<span class=\"_ _3\"></span> Brodie and St<span class=\"_ _3\"></span>one Holdings Li<span class=\"_ _3\"></span>mited (and its subsi<span class=\"_ _3\"></span>diary), the Group<span class=\"_ _3\"></span> recognised<span class=\"_ _3\"></span> the associat<span class=\"_ _3\"></span>ed brand value<span class=\"_ _3\"></span> of Emma Hardie and Br<span class=\"_ _3\"></span>odie and Stone<span class=\"_ _3\"></span> as an id<span class=\"_ _3\"></span>entifiable asset to<span class=\"_ _3\"></span> be reco<span class=\"_ _3\"></span>gnised on acquisit<span class=\"_ _3\"></span>ion. The Direct<span class=\"_ _3\"></span>ors have as<span class=\"_ _3\"></span>sessed the key nature<span class=\"_ _3\"></span> and attribut<span class=\"_ _3\"></span>es of th<span class=\"_ _3\"></span>e assets of th<span class=\"_ _3\"></span>e businesses acqu<span class=\"_ _3\"></span>ired and in pa<span class=\"_ _3\"></span>rticular th<span class=\"_ _3\"></span>e value of the<span class=\"_ _3\"></span> separable intangible assets. Th<span class=\"_ _3\"></span>e Direct<span class=\"_ _3\"></span>ors have<span class=\"_ _3\"></span> concluded tha<span class=\"_ _3\"></span>t there was n<span class=\"_ _3\"></span>o material valu<span class=\"_ _3\"></span>e attributa<span class=\"_ _3\"></span>ble to the intan<span class=\"_ _3\"></span>gible categories of <span class=\"_ _3\"></span>customer relat<span class=\"_ _3\"></span>ionships, em<span class=\"_ _3\"></span>ployees and <span class=\"_ _3\"></span>knowhow<span class=\"_ _3\"></span> and are satisfie<span class=\"_ _3\"></span>d that it is appropriate to at<span class=\"_ _3\"></span>tribute the full value o<span class=\"_ _3\"></span>f the intan<span class=\"_ _3\"></span>gible asset acquired<span class=\"_ _3\"></span> to brand <span class=\"_ _3\"></span>value.  In forming th<span class=\"_ _3\"></span>eir judgement<span class=\"_ _3\"></span> that the acquir<span class=\"_ _3\"></span>ed brands<span class=\"_ _3\"></span> have an in<span class=\"_ _3\"></span>definite life, the <span class=\"_ _3\"></span>Directors give<span class=\"_ _3\"></span> consideration<span class=\"_ _3\"></span> to factors such as<span class=\"_ _3\"></span> the expecte<span class=\"_ _3\"></span>d usage of th<span class=\"_ _3\"></span>e brands, ty<span class=\"_ _3\"></span>pical pro<span class=\"_ _3\"></span>duct lifecycles, n<span class=\"_ _3\"></span>ew product<span class=\"_ _3\"></span> developments,<span class=\"_ _3\"></span> market stability, compet<span class=\"_ _3\"></span>itive positioning and t<span class=\"_ _3\"></span>he level of mar<span class=\"_ _3\"></span>keting support <span class=\"_ _3\"></span>required to ma<span class=\"_ _3\"></span>intain th<span class=\"_ _3\"></span>e brands. The subsequent<span class=\"_ _3\"></span> accountin<span class=\"_ _3\"></span>g for changes<span class=\"_ _3\"></span> in the fair valu<span class=\"_ _3\"></span>e of th<span class=\"_ _3\"></span>e contingent consid<span class=\"_ _3\"></span>eration th<span class=\"_ _3\"></span>at do not qual<span class=\"_ _3\"></span>ify as measurement<span class=\"_ _3\"></span> period adjust<span class=\"_ _3\"></span>ments depend<span class=\"_ _3\"></span>s on how the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>contingent<span class=\"_ _3\"></span> consideration is classified. Cont<span class=\"_ _3\"></span>ingent consideration tha<span class=\"_ _3\"></span>t is classified<span class=\"_ _3\"></span> as equity is not<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>remeasured<span class=\"_ _3\"></span> at subsequ<span class=\"_ _3\"></span>ent reporting<span class=\"_ _3\"></span> dates and its<span class=\"_ _3\"></span> subsequent settlement is ac<span class=\"_ _3\"></span>counted for<span class=\"_ _3\"></span> within equit<span class=\"_ _3\"></span>y. Other conti<span class=\"_ _3\"></span>ngent conside<span class=\"_ _3\"></span>ration is remeasu<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ed to fai<span class=\"_ _3\"></span>r value at subsequent r<span class=\"_ _3\"></span>eporting dates<span class=\"_ _3\"></span> with chan<span class=\"_ _3\"></span>ges in fair value<span class=\"_ _3\"></span> recogni<span class=\"_ _3\"></span>sed in profit or los<span class=\"_ _3\"></span>s.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-96": {
   "value": "Business com<span class=\"_ _3\"></span>binations Acquisition <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>subsidiaries <span class=\"_ _20\"> </span>an<span class=\"_ _3\"></span>d <span class=\"_ _20\"> </span>businesses <span class=\"_ _20\"> </span>are <span class=\"_ _20\"> </span>accounted <span class=\"_ _20\"> </span>for <span class=\"_ _20\"> </span>using <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>acquisition<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>method. <span class=\"_ _20\"> </span>The <span class=\"_ _20\"> </span>consideration<span class=\"_ _3\"></span> transferred in <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>business combination is <span class=\"_ _0\"></span>measured at <span class=\"_ _0\"></span>fair <span class=\"_ _0\"></span>value, which <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>calculated as <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>sum <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the acquisition<span class=\"_ _0\"></span>-<span class=\"_ _96\"> </span>date <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _0\"></span>values <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>assets<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>tran<span class=\"_ _3\"></span>sferred <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>acquirer, <span class=\"_ _0\"></span>less <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>incurred <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>change<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>control <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>entity acquired. Acqui<span class=\"_ _3\"></span>sition-related c<span class=\"_ _3\"></span>osts are reco<span class=\"_ _3\"></span>gnised in profit<span class=\"_ _3\"></span> or loss a<span class=\"_ _3\"></span>s incurred.  At t<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>acquisit<span class=\"_ _3\"></span>ion <span class=\"_ _3\"></span>date, <span class=\"_ _1e\"></span>the ide<span class=\"_ _3\"></span>ntifiable <span class=\"_ _3\"></span>assets<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>cquired <span class=\"_ _1e\"></span>and t<span class=\"_ _3\"></span>he l<span class=\"_ _3\"></span>iabilities <span class=\"_ _3\"></span>assumed <span class=\"_ _1e\"></span>are r<span class=\"_ _3\"></span>ecognised <span class=\"_ _1e\"></span>at th<span class=\"_ _3\"></span>eir <span class=\"_ _3\"></span>fair <span class=\"_ _1e\"></span>v<span class=\"_ _0\"></span>alue,<span class=\"_ _3\"></span> except: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">liabilities <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>equity <span class=\"_ _1b\"></span>instrumen<span class=\"_ _3\"></span>ts <span class=\"_ _0\"></span>related <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>share-based <span class=\"_ _1b\"></span>payment<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>arrangements <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>acquiree <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>share-<span class=\"_ _96\"> </span></span></span>based pa<span class=\"_ _3\"></span>yment ar<span class=\"_ _3\"></span>rangements<span class=\"_ _3\"></span> of the <span class=\"_ _1e\"></span>Group entered i<span class=\"_ _3\"></span>nto to <span class=\"_ _3\"></span>replace sha<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e-based paym<span class=\"_ _3\"></span>ent arrangemen<span class=\"_ _3\"></span>ts of<span class=\"_ _3\"></span> the acquiree a<span class=\"_ _3\"></span>re measured<span class=\"_ _3\"></span> in accordance<span class=\"_ _3\"></span> with IFRS 2<span class=\"_ _3\"></span> at the acqui<span class=\"_ _3\"></span>sition date; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">deferred ta<span class=\"_ _3\"></span>x assets <span class=\"_ _3\"></span>or liabili<span class=\"_ _3\"></span>ties and assets<span class=\"_ _3\"></span> or liabilit<span class=\"_ _3\"></span>ies related<span class=\"_ _3\"></span> to emplo<span class=\"_ _3\"></span>yee bene<span class=\"_ _3\"></span>fit arrangemen<span class=\"_ _3\"></span>ts that<span class=\"_ _3\"></span> are </span></span>recognised <span class=\"_ _20\"> </span>and <span class=\"_ _23\"> </span>measured <span class=\"_ _23\"> </span>in <span class=\"_ _20\"> </span>accordance <span class=\"_ _23\"> </span>with <span class=\"_ _23\"> </span>IAS <span class=\"_ _20\"> </span>12  <span class=\"fff\">In<span class=\"_ _3\"></span>come <span class=\"_ _23\"> </span>Taxes<span class=\"ff2\"> <span class=\"_ _20\"> </span>and <span class=\"_ _23\"> </span>IAS <span class=\"_ _23\"> </span>19 <span class=\"_ _23\"> </span></span>Employee <span class=\"_ _20\"> </span>Benefits<span class=\"ff2\"> </span></span>respectively; an<span class=\"_ _3\"></span>d \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">assets that <span class=\"_ _0\"></span>are classified <span class=\"_ _0\"></span>as held for <span class=\"_ _0\"></span>sale <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>accordance<span class=\"_ _3\"></span> with <span class=\"_ _0\"></span>IFRS 5 <span class=\"_ _1b\"></span><span class=\"fff\">Non-cu<span class=\"_ _3\"></span>rrent Assets Held <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>Sale and </span></span></span>Discontinu<span class=\"_ _3\"></span>ed Operations <span class=\"ff2\">are<span class=\"_ _3\"></span> measured in a<span class=\"_ _3\"></span>ccordance <span class=\"_ _3\"></span>with th<span class=\"_ _3\"></span>at standard<span class=\"fff\">.</span> </span>Goodwill is measured as th<span class=\"_ _3\"></span>e excess of the sum of the consi<span class=\"_ _3\"></span>deration transfe<span class=\"_ _3\"></span>rred, the am<span class=\"_ _3\"></span>ount of any non-controlling interests in the acquired <span class=\"_ _0\"></span>entity, and the fair v<span class=\"_ _0\"></span>alue of the <span class=\"_ _0\"></span>acquirer\u2019s previously held equity interests in the acquiree (if any) over<span class=\"_ _3\"></span> the net of th<span class=\"_ _3\"></span>e acquisit<span class=\"_ _3\"></span>ion-date amounts of t<span class=\"_ _3\"></span>he identi<span class=\"_ _3\"></span>fiable assets acquire<span class=\"_ _3\"></span>d and the<span class=\"_ _3\"></span> liabilities assumed.<span class=\"_ _3\"></span>  If, <span class=\"_ _1c\"> </span>after <span class=\"_ _1c\"></span>reassessment<span class=\"_ _3\"></span>, <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>net <span class=\"_ _1b\"></span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>acquisition-date<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>amounts <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>identifiable <span class=\"_ _1c\"></span>assets <span class=\"_ _1c\"></span>acquired <span class=\"_ _1b\"></span>and <span class=\"_ _1d\"> </span>liabilities assumed <span class=\"_ _1d\"> </span>exceeds <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>sum <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>consideration <span class=\"_ _1d\"> </span>transferred, <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>amount <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>any <span class=\"_ _1d\"> </span>non<span class=\"_ _0\"></span>-controlling <span class=\"_ _21\"> </span>interest <span class=\"_ _21\"> </span>in <span class=\"_ _21\"> </span>the acquired <span class=\"_ _1f\"></span>entity <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>air <span class=\"_ _1e\"></span>value <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>acquirer\u2019s <span class=\"_ _1e\"></span>previously<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>held <span class=\"_ _1e\"></span>interests <span class=\"_ _1e\"></span>in <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>acquired <span class=\"_ _1e\"></span>entity <span class=\"_ _1e\"></span>(if <span class=\"_ _1e\"></span>any), <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>excess is recognised immediately in profit <span class=\"_ _0\"></span>or loss as <span class=\"_ _0\"></span>a purchase gain. When <span class=\"_ _0\"></span>the consideration transferred by the Group <span class=\"_ _0\"></span>in a busine<span class=\"_ _3\"></span>ss c<span class=\"_ _3\"></span>ombination i<span class=\"_ _3\"></span>ncludes<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>contingent<span class=\"_ _3\"></span> consi<span class=\"_ _3\"></span>deration <span class=\"_ _3\"></span>arrangement<span class=\"_ _3\"></span>, the<span class=\"_ _3\"></span> cont<span class=\"_ _3\"></span>ingent c<span class=\"_ _3\"></span>onsideration <span class=\"_ _3\"></span>is m<span class=\"_ _1e\"></span>easured at <span class=\"_ _1b\"></span>its <span class=\"_ _1b\"></span>acquisition-<span class=\"_ _3\"></span>date <span class=\"_ _1b\"></span>fair <span class=\"_ _1b\"></span>valu<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>included <span class=\"_ _1b\"></span>as <span class=\"_ _0\"></span>part <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>consideration <span class=\"_ _1b\"></span>t<span class=\"_ _3\"></span>ransferred <span class=\"_ _1b\"></span>in<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>business <span class=\"_ _1b\"></span>com<span class=\"_ _3\"></span>bination. Changes <span class=\"_ _3\"></span>in fair <span class=\"_ _3\"></span>value o<span class=\"_ _3\"></span>f the<span class=\"_ _3\"></span> contin<span class=\"_ _3\"></span>gent considerat<span class=\"_ _3\"></span>ion that<span class=\"_ _3\"></span> qual<span class=\"_ _3\"></span>ify as mea<span class=\"_ _3\"></span>surement<span class=\"_ _3\"></span> perio<span class=\"_ _3\"></span>d adjust<span class=\"_ _3\"></span>ments a<span class=\"_ _3\"></span>re adjust<span class=\"_ _3\"></span>ed retrospectively,<span class=\"_ _3\"></span> <span class=\"_ _7c\"> </span>with <span class=\"_ _7d\"> </span>corresponding <span class=\"_ _7d\"> </span>adjustments <span class=\"_ _7d\"> </span>against <span class=\"_ _7c\"> </span>goodwill.<span class=\"_ _3\"></span> <span class=\"_ _7c\"> </span>Measurement<span class=\"_ _1e\"></span> <span class=\"_ _7c\"> </span>period <span class=\"_ _7c\"> </span>adjustm<span class=\"_ _3\"></span>ents <span class=\"_ _7c\"> </span>are<span class=\"_ _3\"></span> adjustments <span class=\"_ _1e\"></span>that arise<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>rom a<span class=\"_ _1e\"></span>dd<span class=\"_ _0\"></span>itional <span class=\"_ _1e\"></span>information o<span class=\"_ _3\"></span>btained <span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>uring the<span class=\"_ _3\"></span> 'm<span class=\"_ _3\"></span>easurement <span class=\"_ _1e\"></span>period' (<span class=\"_ _3\"></span>which <span class=\"_ _3\"></span>cannot <span class=\"_ _3\"></span>exceed<span class=\"_ _3\"></span> one year fr<span class=\"_ _3\"></span>om the acquisiti<span class=\"_ _3\"></span>on date) about<span class=\"_ _3\"></span> facts and cir<span class=\"_ _3\"></span>cumstan<span class=\"_ _3\"></span>ces that existed at<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>the acq<span class=\"_ _3\"></span>uisition date. On the acquisit<span class=\"_ _3\"></span>ion date, th<span class=\"_ _3\"></span>e acquirer is<span class=\"_ _3\"></span> required to <span class=\"_ _3\"></span>recognise, se<span class=\"_ _3\"></span>parately from <span class=\"_ _3\"></span>goodwill, th<span class=\"_ _3\"></span>e identifiable assets<span class=\"_ _3\"></span> acquired and th<span class=\"_ _3\"></span>e liabilities assu<span class=\"_ _3\"></span>med in a busines<span class=\"_ _3\"></span>s combinat<span class=\"_ _3\"></span>ion. Upon the<span class=\"_ _3\"></span> acquisition of<span class=\"_ _3\"></span> Emma Har<span class=\"_ _3\"></span>die Limited and<span class=\"_ _3\"></span> Brodie and St<span class=\"_ _3\"></span>one Holdings Li<span class=\"_ _3\"></span>mited (and its subsi<span class=\"_ _3\"></span>diary), the Group<span class=\"_ _3\"></span> recognised<span class=\"_ _3\"></span> the associat<span class=\"_ _3\"></span>ed brand value<span class=\"_ _3\"></span> of Emma Hardie and Br<span class=\"_ _3\"></span>odie and Stone<span class=\"_ _3\"></span> as an id<span class=\"_ _3\"></span>entifiable asset to<span class=\"_ _3\"></span> be reco<span class=\"_ _3\"></span>gnised on acquisit<span class=\"_ _3\"></span>ion. The Direct<span class=\"_ _3\"></span>ors have as<span class=\"_ _3\"></span>sessed the key nature<span class=\"_ _3\"></span> and attribut<span class=\"_ _3\"></span>es of th<span class=\"_ _3\"></span>e assets of th<span class=\"_ _3\"></span>e businesses acqu<span class=\"_ _3\"></span>ired and in pa<span class=\"_ _3\"></span>rticular th<span class=\"_ _3\"></span>e value of the<span class=\"_ _3\"></span> separable intangible assets. Th<span class=\"_ _3\"></span>e Direct<span class=\"_ _3\"></span>ors have<span class=\"_ _3\"></span> concluded tha<span class=\"_ _3\"></span>t there was n<span class=\"_ _3\"></span>o material valu<span class=\"_ _3\"></span>e attributa<span class=\"_ _3\"></span>ble to the intan<span class=\"_ _3\"></span>gible categories of <span class=\"_ _3\"></span>customer relat<span class=\"_ _3\"></span>ionships, em<span class=\"_ _3\"></span>ployees and <span class=\"_ _3\"></span>knowhow<span class=\"_ _3\"></span> and are satisfie<span class=\"_ _3\"></span>d that it is appropriate to at<span class=\"_ _3\"></span>tribute the full value o<span class=\"_ _3\"></span>f the intan<span class=\"_ _3\"></span>gible asset acquired<span class=\"_ _3\"></span> to brand <span class=\"_ _3\"></span>value.  In forming th<span class=\"_ _3\"></span>eir judgement<span class=\"_ _3\"></span> that the acquir<span class=\"_ _3\"></span>ed brands<span class=\"_ _3\"></span> have an in<span class=\"_ _3\"></span>definite life, the <span class=\"_ _3\"></span>Directors give<span class=\"_ _3\"></span> consideration<span class=\"_ _3\"></span> to factors such as<span class=\"_ _3\"></span> the expecte<span class=\"_ _3\"></span>d usage of th<span class=\"_ _3\"></span>e brands, ty<span class=\"_ _3\"></span>pical pro<span class=\"_ _3\"></span>duct lifecycles, n<span class=\"_ _3\"></span>ew product<span class=\"_ _3\"></span> developments,<span class=\"_ _3\"></span> market stability, compet<span class=\"_ _3\"></span>itive positioning and t<span class=\"_ _3\"></span>he level of mar<span class=\"_ _3\"></span>keting support <span class=\"_ _3\"></span>required to ma<span class=\"_ _3\"></span>intain th<span class=\"_ _3\"></span>e brands. The subsequent<span class=\"_ _3\"></span> accountin<span class=\"_ _3\"></span>g for changes<span class=\"_ _3\"></span> in the fair valu<span class=\"_ _3\"></span>e of th<span class=\"_ _3\"></span>e contingent consid<span class=\"_ _3\"></span>eration th<span class=\"_ _3\"></span>at do not qual<span class=\"_ _3\"></span>ify as measurement<span class=\"_ _3\"></span> period adjust<span class=\"_ _3\"></span>ments depend<span class=\"_ _3\"></span>s on how the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>contingent<span class=\"_ _3\"></span> consideration is classified. Cont<span class=\"_ _3\"></span>ingent consideration tha<span class=\"_ _3\"></span>t is classified<span class=\"_ _3\"></span> as equity is not<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>remeasured<span class=\"_ _3\"></span> at subsequ<span class=\"_ _3\"></span>ent reporting<span class=\"_ _3\"></span> dates and its<span class=\"_ _3\"></span> subsequent settlement is ac<span class=\"_ _3\"></span>counted for<span class=\"_ _3\"></span> within equit<span class=\"_ _3\"></span>y. Other conti<span class=\"_ _3\"></span>ngent conside<span class=\"_ _3\"></span>ration is remeasu<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ed to fai<span class=\"_ _3\"></span>r value at subsequent r<span class=\"_ _3\"></span>eporting dates<span class=\"_ _3\"></span> with chan<span class=\"_ _3\"></span>ges in fair value<span class=\"_ _3\"></span> recogni<span class=\"_ _3\"></span>sed in profit or los<span class=\"_ _3\"></span>s.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-422": {
   "value": "Goodwill, in<span class=\"_ _3\"></span>tangible ass<span class=\"_ _3\"></span>ets and brand<span class=\"_ _3\"></span> value wi<span class=\"_ _3\"></span>th indefinite liv<span class=\"_ _3\"></span>es Goodwill and bran<span class=\"_ _3\"></span>d value is ini<span class=\"_ _3\"></span>tially recognised and<span class=\"_ _3\"></span> measur<span class=\"_ _3\"></span>ed as set out<span class=\"_ _3\"></span> above. These assets are not<span class=\"_ _3\"></span> amortised but are reviewed for impairment<span class=\"_ _3\"></span> at least annually. For the purposes<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>impairment<span class=\"_ _1e\"></span> testing, <span class=\"_ _1d\"> </span>these <span class=\"_ _21\"> </span>assets <span class=\"_ _21\"> </span>are <span class=\"_ _21\"> </span>allocated <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>each <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>Group\u2019s <span class=\"_ _21\"> </span>cash<span class=\"ff2\">-generating <span class=\"_ _21\"> </span>units <span class=\"_ _1d\"> </span>expected <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>benefit <span class=\"_ _21\"> </span>from <span class=\"_ _21\"> </span>the<span class=\"_ _3\"></span> </span>synergies of the combin<span class=\"_ _3\"></span>ation.  Cash-generat<span class=\"_ _3\"></span>ing units, to which good<span class=\"_ _3\"></span>wi<span class=\"lsa\">ll</span> and Brand <span class=\"ls14\">ha<span class=\"ls15\">ve</span></span> been allocated, a<span class=\"_ _3\"></span>re tested for <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1c\"></span>annuall<span class=\"_ _3\"></span>y, <span class=\"_ _1c\"> </span>or <span class=\"_ _1c\"> </span>more <span class=\"_ _1d\"> </span>frequently <span class=\"_ _1b\"></span>when <span class=\"_ _1c\"> </span>there <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"></span>an <span class=\"_ _1c\"></span>indication <span class=\"_ _1c\"></span>that <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"></span>unit <span class=\"_ _1b\"></span>may <span class=\"_ _1d\"> </span>be <span class=\"_ _1c\"> </span>impaired. <span class=\"_ _1b\"></span> <span class=\"_ _1d\"> </span>If <span class=\"_ _1c\"> </span>the recoverable <span class=\"_ _3\"></span>amount <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f the <span class=\"_ _3\"></span>cash-generatin<span class=\"_ _3\"></span>g unit <span class=\"_ _3\"></span>is less tha<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>he carrying a<span class=\"_ _3\"></span>mount <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>uni<span class=\"_ _3\"></span>t, the <span class=\"_ _3\"></span>impairment loss is<span class=\"_ _3\"></span> first all<span class=\"_ _3\"></span>ocated <span class=\"_ _1e\"></span>to reduce<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>carryin<span class=\"_ _3\"></span>g am<span class=\"_ _3\"></span>ount <span class=\"_ _3\"></span>of <span class=\"_ _1e\"></span>the go<span class=\"_ _3\"></span>odwill <span class=\"_ _3\"></span>allocated <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>unit an<span class=\"_ _3\"></span>d then<span class=\"_ _1e\"></span> to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>other as<span class=\"_ _3\"></span>sets <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the unit <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>n a<span class=\"_ _1e\"></span> pro-rata <span class=\"_ _1e\"></span>basis o<span class=\"_ _3\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>carrying amou<span class=\"_ _3\"></span>nt <span class=\"_ _1e\"></span>of each<span class=\"_ _3\"></span> asset<span class=\"_ _1e\"></span> in t<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>unit. An<span class=\"_ _3\"></span> impai<span class=\"_ _3\"></span>rment <span class=\"_ _1e\"></span>loss <span class=\"_ _3\"></span>recognised<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>goodwill is<span class=\"ls0\"> not reversible in <span class=\"_ _3\"></span>subsequen<span class=\"_ _3\"></span>t periods. </span>On dispo<span class=\"_ _3\"></span>sal of a<span class=\"_ _1e\"></span> subsidiary, th<span class=\"_ _3\"></span>e attributa<span class=\"_ _3\"></span>ble amoun<span class=\"_ _3\"></span>t of <span class=\"_ _3\"></span>goodwill <span class=\"_ _3\"></span>is included <span class=\"_ _3\"></span>in the<span class=\"_ _3\"></span> determin<span class=\"_ _1e\"></span>ation of the <span class=\"_ _1e\"></span>profit or loss<span class=\"_ _3\"></span> on disposal. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-407": {
   "value": "Goodwill, in<span class=\"_ _3\"></span>tangible ass<span class=\"_ _3\"></span>ets and brand<span class=\"_ _3\"></span> value wi<span class=\"_ _3\"></span>th indefinite liv<span class=\"_ _3\"></span>es Goodwill and bran<span class=\"_ _3\"></span>d value is ini<span class=\"_ _3\"></span>tially recognised and<span class=\"_ _3\"></span> measur<span class=\"_ _3\"></span>ed as set out<span class=\"_ _3\"></span> above. These assets are not<span class=\"_ _3\"></span> amortised but are reviewed for impairment<span class=\"_ _3\"></span> at least annually. For the purposes<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>impairment<span class=\"_ _1e\"></span> testing, <span class=\"_ _1d\"> </span>these <span class=\"_ _21\"> </span>assets <span class=\"_ _21\"> </span>are <span class=\"_ _21\"> </span>allocated <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>each <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>Group\u2019s <span class=\"_ _21\"> </span>cash<span class=\"ff2\">-generating <span class=\"_ _21\"> </span>units <span class=\"_ _1d\"> </span>expected <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>benefit <span class=\"_ _21\"> </span>from <span class=\"_ _21\"> </span>the<span class=\"_ _3\"></span> </span>synergies of the combin<span class=\"_ _3\"></span>ation.  Cash-generat<span class=\"_ _3\"></span>ing units, to which good<span class=\"_ _3\"></span>wi<span class=\"lsa\">ll</span> and Brand <span class=\"ls14\">ha<span class=\"ls15\">ve</span></span> been allocated, a<span class=\"_ _3\"></span>re tested for <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1c\"></span>annuall<span class=\"_ _3\"></span>y, <span class=\"_ _1c\"> </span>or <span class=\"_ _1c\"> </span>more <span class=\"_ _1d\"> </span>frequently <span class=\"_ _1b\"></span>when <span class=\"_ _1c\"> </span>there <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"></span>an <span class=\"_ _1c\"></span>indication <span class=\"_ _1c\"></span>that <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"></span>unit <span class=\"_ _1b\"></span>may <span class=\"_ _1d\"> </span>be <span class=\"_ _1c\"> </span>impaired. <span class=\"_ _1b\"></span> <span class=\"_ _1d\"> </span>If <span class=\"_ _1c\"> </span>the recoverable <span class=\"_ _3\"></span>amount <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f the <span class=\"_ _3\"></span>cash-generatin<span class=\"_ _3\"></span>g unit <span class=\"_ _3\"></span>is less tha<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>he carrying a<span class=\"_ _3\"></span>mount <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>uni<span class=\"_ _3\"></span>t, the <span class=\"_ _3\"></span>impairment loss is<span class=\"_ _3\"></span> first all<span class=\"_ _3\"></span>ocated <span class=\"_ _1e\"></span>to reduce<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>carryin<span class=\"_ _3\"></span>g am<span class=\"_ _3\"></span>ount <span class=\"_ _3\"></span>of <span class=\"_ _1e\"></span>the go<span class=\"_ _3\"></span>odwill <span class=\"_ _3\"></span>allocated <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>unit an<span class=\"_ _3\"></span>d then<span class=\"_ _1e\"></span> to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>other as<span class=\"_ _3\"></span>sets <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the unit <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>n a<span class=\"_ _1e\"></span> pro-rata <span class=\"_ _1e\"></span>basis o<span class=\"_ _3\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>carrying amou<span class=\"_ _3\"></span>nt <span class=\"_ _1e\"></span>of each<span class=\"_ _3\"></span> asset<span class=\"_ _1e\"></span> in t<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>unit. An<span class=\"_ _3\"></span> impai<span class=\"_ _3\"></span>rment <span class=\"_ _1e\"></span>loss <span class=\"_ _3\"></span>recognised<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>goodwill is<span class=\"ls0\"> not reversible in <span class=\"_ _3\"></span>subsequen<span class=\"_ _3\"></span>t periods. </span>On dispo<span class=\"_ _3\"></span>sal of a<span class=\"_ _1e\"></span> subsidiary, th<span class=\"_ _3\"></span>e attributa<span class=\"_ _3\"></span>ble amoun<span class=\"_ _3\"></span>t of <span class=\"_ _3\"></span>goodwill <span class=\"_ _3\"></span>is included <span class=\"_ _3\"></span>in the<span class=\"_ _3\"></span> determin<span class=\"_ _1e\"></span>ation of the <span class=\"_ _1e\"></span>profit or loss<span class=\"_ _3\"></span> on disposal. Intangible a<span class=\"_ _3\"></span>ssets acquir<span class=\"_ _3\"></span>ed separat<span class=\"_ _3\"></span>ely Other <span class=\"_ _1d\"> </span>intangible<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>assets <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>carried <span class=\"_ _1c\"> </span>at <span class=\"_ _21\"> </span>cost <span class=\"_ _1c\"> </span>less <span class=\"_ _1d\"> </span>accumulated <span class=\"_ _1c\"> </span>amortisation <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>accumulated <span class=\"_ _1d\"> </span>annual <span class=\"_ _1d\"> </span>impairment<span class=\"_ _3\"></span>.  Amortisation begins when <span class=\"_ _0\"></span>an asset <span class=\"_ _0\"></span>is available <span class=\"_ _0\"></span>for use <span class=\"_ _0\"></span>and is <span class=\"_ _0\"></span>calculated on <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>straight-line <span class=\"_ _0\"></span>basis over <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>estimated<span class=\"_ _1e\"></span> useful life as f<span class=\"_ _3\"></span>ollows:<span class=\"fs3\"> </span>Computer so<span class=\"_ _3\"></span>ftware <span class=\"_ _79\"> </span> <span class=\"_ _5\"> </span> <span class=\"_ _2\"> </span>- Over three to fi<span class=\"_ _3\"></span>ve years Product devel<span class=\"_ _3\"></span>opment cost<span class=\"_ _3\"></span>s <span class=\"_ _8d\"> </span> <span class=\"_ _2\"> </span>- O<span class=\"_ _0\"></span>ver one to<span class=\"_ _3\"></span> two years<span class=\"_ _3\"></span> Intellectua<span class=\"_ _3\"></span>l <span class=\"_ _1e\"></span>Property <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>bran<span class=\"_ _3\"></span>ds <span class=\"_ _1e\"></span>are <span class=\"_ _3\"></span>held <span class=\"_ _1f\"></span>with <span class=\"_ _1e\"></span>an <span class=\"_ _3\"></span>indefinite <span class=\"_ _1e\"></span>useful <span class=\"_ _1e\"></span>life <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>reviewed <span class=\"_ _1e\"></span>annually <span class=\"_ _1e\"></span>for <span class=\"_ _3\"></span>any <span class=\"_ _1f\"></span>impairment. The acquire<span class=\"_ _3\"></span>d brands<span class=\"_ _3\"></span> have be<span class=\"_ _3\"></span>en recogn<span class=\"_ _3\"></span>ised as<span class=\"_ _3\"></span> an int<span class=\"_ _3\"></span>angible asset<span class=\"_ _3\"></span> with an in<span class=\"_ _3\"></span>definite life,<span class=\"_ _3\"></span> as these<span class=\"_ _3\"></span> brands<span class=\"_ _3\"></span> have be<span class=\"_ _3\"></span>en acquired as a long-term<span class=\"_ _3\"></span> investmen<span class=\"_ _3\"></span>t. Please see note 3 for a<span class=\"_ _3\"></span>n explanation for<span class=\"_ _3\"></span> the factors det<span class=\"_ _3\"></span>ermining the indefin<span class=\"_ _3\"></span>ite useful life.  An <span class=\"_ _0\"></span>intangible asset<span class=\"_ _3\"></span> with an <span class=\"_ _0\"></span>indefinite life is not amortised, but its useful life is reviewed each reporting period to determine whether events and circumstan<span class=\"_ _3\"></span>ces continue to support an indefinite useful life <span class=\"_ _0\"></span>assessment<span class=\"_ _3\"></span> for that asset. Th<span class=\"_ _3\"></span>e asset is ass<span class=\"_ _3\"></span>essed for<span class=\"_ _3\"></span> impairment in accorda<span class=\"_ _3\"></span>nce with IAS 3<span class=\"_ _3\"></span>6. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-97": {
   "value": "Goodwill, in<span class=\"_ _3\"></span>tangible ass<span class=\"_ _3\"></span>ets and brand<span class=\"_ _3\"></span> value wi<span class=\"_ _3\"></span>th indefinite liv<span class=\"_ _3\"></span>es Goodwill and bran<span class=\"_ _3\"></span>d value is ini<span class=\"_ _3\"></span>tially recognised and<span class=\"_ _3\"></span> measur<span class=\"_ _3\"></span>ed as set out<span class=\"_ _3\"></span> above. These assets are not<span class=\"_ _3\"></span> amortised but are reviewed for impairment<span class=\"_ _3\"></span> at least annually. For the purposes<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>impairment<span class=\"_ _1e\"></span> testing, <span class=\"_ _1d\"> </span>these <span class=\"_ _21\"> </span>assets <span class=\"_ _21\"> </span>are <span class=\"_ _21\"> </span>allocated <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>each <span class=\"_ _21\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>Group\u2019s <span class=\"_ _21\"> </span>cash<span class=\"ff2\">-generating <span class=\"_ _21\"> </span>units <span class=\"_ _1d\"> </span>expected <span class=\"_ _21\"> </span>to <span class=\"_ _21\"> </span>benefit <span class=\"_ _21\"> </span>from <span class=\"_ _21\"> </span>the<span class=\"_ _3\"></span> </span>synergies of the combin<span class=\"_ _3\"></span>ation.  Cash-generat<span class=\"_ _3\"></span>ing units, to which good<span class=\"_ _3\"></span>wi<span class=\"lsa\">ll</span> and Brand <span class=\"ls14\">ha<span class=\"ls15\">ve</span></span> been allocated, a<span class=\"_ _3\"></span>re tested for <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1c\"></span>annuall<span class=\"_ _3\"></span>y, <span class=\"_ _1c\"> </span>or <span class=\"_ _1c\"> </span>more <span class=\"_ _1d\"> </span>frequently <span class=\"_ _1b\"></span>when <span class=\"_ _1c\"> </span>there <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"></span>an <span class=\"_ _1c\"></span>indication <span class=\"_ _1c\"></span>that <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"></span>unit <span class=\"_ _1b\"></span>may <span class=\"_ _1d\"> </span>be <span class=\"_ _1c\"> </span>impaired. <span class=\"_ _1b\"></span> <span class=\"_ _1d\"> </span>If <span class=\"_ _1c\"> </span>the recoverable <span class=\"_ _3\"></span>amount <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f the <span class=\"_ _3\"></span>cash-generatin<span class=\"_ _3\"></span>g unit <span class=\"_ _3\"></span>is less tha<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>he carrying a<span class=\"_ _3\"></span>mount <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>uni<span class=\"_ _3\"></span>t, the <span class=\"_ _3\"></span>impairment loss is<span class=\"_ _3\"></span> first all<span class=\"_ _3\"></span>ocated <span class=\"_ _1e\"></span>to reduce<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>he <span class=\"_ _3\"></span>carryin<span class=\"_ _3\"></span>g am<span class=\"_ _3\"></span>ount <span class=\"_ _3\"></span>of <span class=\"_ _1e\"></span>the go<span class=\"_ _3\"></span>odwill <span class=\"_ _3\"></span>allocated <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>unit an<span class=\"_ _3\"></span>d then<span class=\"_ _1e\"></span> to <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>other as<span class=\"_ _3\"></span>sets <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the unit <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>n a<span class=\"_ _1e\"></span> pro-rata <span class=\"_ _1e\"></span>basis o<span class=\"_ _3\"></span>f <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>carrying amou<span class=\"_ _3\"></span>nt <span class=\"_ _1e\"></span>of each<span class=\"_ _3\"></span> asset<span class=\"_ _1e\"></span> in t<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>unit. An<span class=\"_ _3\"></span> impai<span class=\"_ _3\"></span>rment <span class=\"_ _1e\"></span>loss <span class=\"_ _3\"></span>recognised<span class=\"_ _3\"></span> f<span class=\"_ _3\"></span>or <span class=\"_ _3\"></span>goodwill is<span class=\"ls0\"> not reversible in <span class=\"_ _3\"></span>subsequen<span class=\"_ _3\"></span>t periods. </span>On dispo<span class=\"_ _3\"></span>sal of a<span class=\"_ _1e\"></span> subsidiary, th<span class=\"_ _3\"></span>e attributa<span class=\"_ _3\"></span>ble amoun<span class=\"_ _3\"></span>t of <span class=\"_ _3\"></span>goodwill <span class=\"_ _3\"></span>is included <span class=\"_ _3\"></span>in the<span class=\"_ _3\"></span> determin<span class=\"_ _1e\"></span>ation of the <span class=\"_ _1e\"></span>profit or loss<span class=\"_ _3\"></span> on disposal. Intangible a<span class=\"_ _3\"></span>ssets acquir<span class=\"_ _3\"></span>ed separat<span class=\"_ _3\"></span>ely Other <span class=\"_ _1d\"> </span>intangible<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>assets <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>carried <span class=\"_ _1c\"> </span>at <span class=\"_ _21\"> </span>cost <span class=\"_ _1c\"> </span>less <span class=\"_ _1d\"> </span>accumulated <span class=\"_ _1c\"> </span>amortisation <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>accumulated <span class=\"_ _1d\"> </span>annual <span class=\"_ _1d\"> </span>impairment<span class=\"_ _3\"></span>.  Amortisation begins when <span class=\"_ _0\"></span>an asset <span class=\"_ _0\"></span>is available <span class=\"_ _0\"></span>for use <span class=\"_ _0\"></span>and is <span class=\"_ _0\"></span>calculated on <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>straight-line <span class=\"_ _0\"></span>basis over <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>estimated<span class=\"_ _1e\"></span> useful life as f<span class=\"_ _3\"></span>ollows:<span class=\"fs3\"> </span>Computer so<span class=\"_ _3\"></span>ftware <span class=\"_ _79\"> </span> <span class=\"_ _5\"> </span> <span class=\"_ _2\"> </span>- Over three to fi<span class=\"_ _3\"></span>ve years Product devel<span class=\"_ _3\"></span>opment cost<span class=\"_ _3\"></span>s <span class=\"_ _8d\"> </span> <span class=\"_ _2\"> </span>- O<span class=\"_ _0\"></span>ver one to<span class=\"_ _3\"></span> two years<span class=\"_ _3\"></span> Intellectua<span class=\"_ _3\"></span>l <span class=\"_ _1e\"></span>Property <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>bran<span class=\"_ _3\"></span>ds <span class=\"_ _1e\"></span>are <span class=\"_ _3\"></span>held <span class=\"_ _1f\"></span>with <span class=\"_ _1e\"></span>an <span class=\"_ _3\"></span>indefinite <span class=\"_ _1e\"></span>useful <span class=\"_ _1e\"></span>life <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>reviewed <span class=\"_ _1e\"></span>annually <span class=\"_ _1e\"></span>for <span class=\"_ _3\"></span>any <span class=\"_ _1f\"></span>impairment. The acquire<span class=\"_ _3\"></span>d brands<span class=\"_ _3\"></span> have be<span class=\"_ _3\"></span>en recogn<span class=\"_ _3\"></span>ised as<span class=\"_ _3\"></span> an int<span class=\"_ _3\"></span>angible asset<span class=\"_ _3\"></span> with an in<span class=\"_ _3\"></span>definite life,<span class=\"_ _3\"></span> as these<span class=\"_ _3\"></span> brands<span class=\"_ _3\"></span> have be<span class=\"_ _3\"></span>en acquired as a long-term<span class=\"_ _3\"></span> investmen<span class=\"_ _3\"></span>t. Please see note 3 for a<span class=\"_ _3\"></span>n explanation for<span class=\"_ _3\"></span> the factors det<span class=\"_ _3\"></span>ermining the indefin<span class=\"_ _3\"></span>ite useful life.  An <span class=\"_ _0\"></span>intangible asset<span class=\"_ _3\"></span> with an <span class=\"_ _0\"></span>indefinite life is not amortised, but its useful life is reviewed each reporting period to determine whether events and circumstan<span class=\"_ _3\"></span>ces continue to support an indefinite useful life <span class=\"_ _0\"></span>assessment<span class=\"_ _3\"></span> for that asset. Th<span class=\"_ _3\"></span>e asset is ass<span class=\"_ _3\"></span>essed for<span class=\"_ _3\"></span> impairment in accorda<span class=\"_ _3\"></span>nce with IAS 3<span class=\"_ _3\"></span>6. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-98": {
   "value": "Revenue reco<span class=\"_ _3\"></span>gnition - Gro<span class=\"_ _3\"></span>up The <span class=\"_ _1b\"></span>Grou<span class=\"_ _3\"></span>p\u2019s <span class=\"_ _1b\"></span>revenu<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>generat<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>from <span class=\"_ _0\"></span>selling <span class=\"_ _1b\"></span>goods<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>and <span class=\"_ _0\"></span>is <span class=\"_ _1b\"></span>recognise<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>when<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>control<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _1b\"></span>trans<span class=\"_ _3\"></span>ferred <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>the customer <span class=\"_ _1d\"> </span>including <span class=\"_ _1d\"> </span>distributors. <span class=\"_ _1d\"> </span>The <span class=\"_ _21\"> </span>passage <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>control <span class=\"_ _1d\"> </span>to <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>customer <span class=\"_ _21\"> </span>occurs <span class=\"_ _1d\"> </span>at <span class=\"_ _21\"> </span>point <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>collection <span class=\"_ _1d\"> </span>for <span class=\"_ _21\"> </span>those customers<span class=\"_ _3\"></span> arranging onward shipment (ex-works terms)<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>or at point of delivery where transport is arranged<span class=\"_ _3\"></span> by the Group. <span class=\"_ _1c\"></span>There <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>limited <span class=\"_ _1c\"></span>judgemen<span class=\"_ _3\"></span>t <span class=\"_ _1c\"> </span>needed <span class=\"_ _1d\"> </span>in <span class=\"_ _1c\"> </span>identifying <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"></span>point <span class=\"_ _1c\"> </span>control <span class=\"_ _1c\"> </span>passes: <span class=\"_ _1c\"> </span>once <span class=\"_ _1c\"> </span>physical <span class=\"_ _1c\"> </span>deliver<span class=\"_ _0\"></span>y <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the products to the a<span class=\"_ _3\"></span>greed locatio<span class=\"_ _3\"></span>n has occurred, th<span class=\"_ _3\"></span>e Group no <span class=\"_ _3\"></span>longer has physical <span class=\"_ _3\"></span>possession<span class=\"_ _3\"></span>, has a right to pa<span class=\"_ _3\"></span>yment on agreed te<span class=\"_ _3\"></span>rms and it is <span class=\"_ _3\"></span>considered that<span class=\"_ _3\"></span> the Group<span class=\"_ _3\"></span> has satisfied th<span class=\"_ _3\"></span>e performanc<span class=\"_ _3\"></span>e obligation.  Most <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span>\u2019s <span class=\"_ _1b\"></span>revenu<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>i<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>derive<span class=\"ff2\">d <span class=\"_ _0\"></span>from <span class=\"_ _1b\"></span>fixed <span class=\"_ _0\"></span>price <span class=\"_ _1b\"></span>agreement<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>with <span class=\"_ _0\"></span>customers <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>theref<span class=\"_ _3\"></span>ore <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>amount <span class=\"_ _0\"></span>of </span>revenue <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>earned <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>each shipment <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>determined <span class=\"_ _0\"></span>by <span class=\"_ _0\"></span>reference <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>those <span class=\"_ _0\"></span>fixed <span class=\"_ _0\"></span>prices. <span class=\"_ _0\"></span>Provisions for <span class=\"_ _0\"></span>returns from custome<span class=\"_ _3\"></span>rs, royalties, <span class=\"_ _3\"></span>rebates and p<span class=\"_ _3\"></span>romotional sup<span class=\"_ _3\"></span>port are de<span class=\"_ _3\"></span>ducted from revenue. Returns from<span class=\"_ _3\"></span> customers Sale of goods a<span class=\"_ _3\"></span>re not subject<span class=\"_ _1e\"></span> to returns outside of <span class=\"_ _3\"></span>delivery queries<span class=\"_ _3\"></span> and qualit<span class=\"_ _3\"></span>y defects. A<span class=\"_ _3\"></span>ny returns are<span class=\"_ _3\"></span> recognised within <span class=\"_ _1f\"></span>rev<span class=\"_ _0\"></span>enue. <span class=\"_ _1f\"></span>A <span class=\"_ _1e\"></span>returns <span class=\"_ _1f\"></span>provision <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>not <span class=\"_ _1f\"></span>deemed <span class=\"_ _1e\"></span>necessary,<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>due <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>insignificant <span class=\"_ _1f\"></span>volume <span class=\"_ _1f\"></span>of <span class=\"_ _1e\"></span>returns. <span class=\"_ _1e\"></span>All <span class=\"_ _1e\"></span>deliveries are signed fo<span class=\"_ _3\"></span>r upon receipt<span class=\"_ _3\"></span> of goods<span class=\"_ _3\"></span> and any disc<span class=\"_ _3\"></span>repancies <span class=\"_ _3\"></span>are notified imm<span class=\"_ _3\"></span>ediately. A<span class=\"_ _3\"></span>dditionally,<span class=\"_ _3\"></span> the business has<span class=\"_ _3\"></span> robust quality <span class=\"_ _3\"></span>control measu<span class=\"_ _3\"></span>res, limiting th<span class=\"_ _3\"></span>e potential of an<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> significant<span class=\"_ _3\"></span> returns of th<span class=\"_ _3\"></span>is nature.  Royalties and<span class=\"_ _3\"></span> Rebates The <span class=\"_ _1b\"></span>royalties <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>rebates <span class=\"_ _0\"></span>relate <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>am<span class=\"_ _3\"></span>ounts <span class=\"_ _1b\"></span>pa<span class=\"_ _3\"></span>yable <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>cu<span class=\"_ _3\"></span>stomers <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>respect <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"></span>cont<span class=\"_ _3\"></span>racted <span class=\"_ _1b\"></span>agree<span class=\"_ _3\"></span>ments <span class=\"_ _1b\"></span>ba<span class=\"_ _3\"></span>sed <span class=\"_ _1b\"></span>on sales in the <span class=\"_ _0\"></span>period at the agreed contracted rate. Where a royalty or rebate activity spans<span class=\"_ _3\"></span> across the <span class=\"_ _0\"></span>year end, an accrual <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>reflected <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>Group <span class=\"_ _1c\"> </span>accounts <span class=\"_ _1c\"></span>based <span class=\"_ _1c\"> </span>on <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>agreed <span class=\"_ _1d\"> </span>terms <span class=\"_ _1c\"></span>with <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>custom<span class=\"_ _3\"></span>er. <span class=\"_ _1d\"> </span>This <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>recognised <span class=\"_ _1c\"> </span>in revenue. Promotional<span class=\"_ _3\"></span> support The <span class=\"_ _1e\"></span>Group <span class=\"_ _3\"></span>provides <span class=\"_ _1e\"></span>for <span class=\"_ _3\"></span>amoun<span class=\"_ _3\"></span>ts <span class=\"_ _3\"></span>payable <span class=\"_ _1e\"></span>to <span class=\"_ _3\"></span>trade<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>customers<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>for <span class=\"_ _3\"></span>promotional <span class=\"_ _1e\"></span>activities. <span class=\"_ _1e\"></span>Where <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>promotional <span class=\"_ _1e\"></span>activity spans across<span class=\"_ _3\"></span> the year <span class=\"_ _3\"></span>end, an accrual is<span class=\"_ _3\"></span> reflected in<span class=\"_ _3\"></span> the Grou<span class=\"_ _3\"></span>p accounts base<span class=\"_ _3\"></span>d on our<span class=\"_ _3\"></span> expectation<span class=\"_ _3\"></span> of customer<span class=\"_ _3\"></span> and<span class=\"_ _3\"></span> consumer<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>uptake <span class=\"_ _20\"> </span>during <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>promotional <span class=\"_ _21\"> </span>period <span class=\"_ _20\"> </span>and <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>extent <span class=\"_ _20\"> </span>to <span class=\"_ _20\"> </span>which <span class=\"_ _20\"> </span>temporary<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>promotional <span class=\"_ _20\"> </span>activity<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>has occurred. This is<span class=\"_ _3\"></span> recognised in<span class=\"_ _3\"></span> revenue. Payment terms a<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e based on<span class=\"_ _3\"></span> market p<span class=\"_ _3\"></span>ractice and comm<span class=\"_ _1e\"></span>ercial terms agreed with<span class=\"_ _3\"></span> the individual<span class=\"_ _3\"></span> customer. Practical exempti<span class=\"_ _3\"></span>ons The Group has taken advanta<span class=\"_ _3\"></span>ge of the practical exemptions not<span class=\"_ _3\"></span> to account for significant financing comp<span class=\"_ _3\"></span>onents as all <span class=\"_ _0\"></span>customer payment <span class=\"_ _0\"></span>terms <span class=\"_ _0\"></span>mean <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>time <span class=\"_ _0\"></span>difference between <span class=\"_ _0\"></span>receiving consideration and <span class=\"_ _1b\"></span>trans<span class=\"_ _3\"></span>ferring control <span class=\"_ _0\"></span>of goods to its cust<span class=\"_ _3\"></span>omer is one<span class=\"_ _3\"></span> year or les<span class=\"_ _3\"></span>s.<span class=\"ff1\"> </span>Revenue reco<span class=\"_ _3\"></span>gnition <span class=\"ff9\">\u2013</span> Co<span class=\"_ _3\"></span>mpany The <span class=\"_ _1c\"></span>Compan<span class=\"_ _3\"></span>y\u2019s <span class=\"_ _1b\"></span>revenue <span class=\"_ _1c\"></span>represen<span class=\"_ _3\"></span>ts <span class=\"_ _1b\"></span>rental <span class=\"_ _1c\"></span>income <span class=\"_ _1b\"></span>on <span class=\"_ _1c\"></span>its <span class=\"_ _1c\"></span>Investment<span class=\"_ _1e\"></span> <span class=\"_ _1d\"> </span>Property.<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>Revenue <span class=\"_ _1b\"></span>is <span class=\"_ _1c\"></span>recognised<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>across <span class=\"_ _1c\"></span>the<span class=\"_ _3\"></span> period of the<span class=\"_ _3\"></span> agreement<span class=\"_ _3\"></span>s in place on a straight-<span class=\"_ _3\"></span>line basis. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-408": {
   "value": "Royalties and<span class=\"_ _3\"></span> Rebates The <span class=\"_ _1b\"></span>royalties <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>rebates <span class=\"_ _0\"></span>relate <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>am<span class=\"_ _3\"></span>ounts <span class=\"_ _1b\"></span>pa<span class=\"_ _3\"></span>yable <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>cu<span class=\"_ _3\"></span>stomers <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>respect <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"></span>cont<span class=\"_ _3\"></span>racted <span class=\"_ _1b\"></span>agree<span class=\"_ _3\"></span>ments <span class=\"_ _1b\"></span>ba<span class=\"_ _3\"></span>sed <span class=\"_ _1b\"></span>on sales in the <span class=\"_ _0\"></span>period at the agreed contracted rate. Where a royalty or rebate activity spans<span class=\"_ _3\"></span> across the <span class=\"_ _0\"></span>year end, an accrual <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>reflected <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>Group <span class=\"_ _1c\"> </span>accounts <span class=\"_ _1c\"></span>based <span class=\"_ _1c\"> </span>on <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>agreed <span class=\"_ _1d\"> </span>terms <span class=\"_ _1c\"></span>with <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>custom<span class=\"_ _3\"></span>er. <span class=\"_ _1d\"> </span>This <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>recognised <span class=\"_ _1c\"> </span>in revenue. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDiscountsAndRebatesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-99": {
   "value": "Leases The Group <span class=\"_ _0\"></span>accounts<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>for a <span class=\"_ _0\"></span>cont<span class=\"_ _3\"></span>ract, or <span class=\"_ _0\"></span>a portion <span class=\"_ _0\"></span>of a <span class=\"_ _0\"></span>contract,<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>as a <span class=\"_ _0\"></span>lease when <span class=\"_ _1b\"></span>it conveys<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>the right to <span class=\"_ _0\"></span>use an <span class=\"_ _0\"></span>asset for a period <span class=\"_ _3\"></span>of time in ex<span class=\"_ _3\"></span>change for consi<span class=\"_ _3\"></span>deration.  Leas<span class=\"_ _1e\"></span>es are those contracts tha<span class=\"_ _3\"></span>t satisfy the f<span class=\"_ _3\"></span>ollowing criteria<span class=\"_ _3\"></span>:<span class=\"_ _0\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">There is an iden<span class=\"_ _3\"></span>tifiable asset, </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">The Group obt<span class=\"_ _3\"></span>ains substan<span class=\"_ _3\"></span>tially all of the ec<span class=\"_ _3\"></span>onomic benefits<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>from the use of the as<span class=\"_ _3\"></span>set, an<span class=\"_ _3\"></span>d </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">The Group has th<span class=\"_ _3\"></span>e right t<span class=\"_ _3\"></span>o direct the us<span class=\"_ _3\"></span>e of the as<span class=\"_ _3\"></span>set.  </span></span>The <span class=\"_ _1e\"></span>Group <span class=\"_ _1e\"></span>considers <span class=\"_ _1f\"></span>whether <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>supplier <span class=\"_ _1e\"></span>has <span class=\"_ _1e\"></span>substant<span class=\"_ _3\"></span>ive <span class=\"_ _1e\"></span>substituti<span class=\"_ _3\"></span>on <span class=\"_ _1e\"></span>rights. <span class=\"_ _1e\"></span> <span class=\"_ _3\"></span>If <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>supplier <span class=\"_ _1e\"></span>does <span class=\"_ _1e\"></span>have <span class=\"_ _1e\"></span>those <span class=\"_ _1e\"></span>rights, the contract is n<span class=\"_ _3\"></span>ot treated a<span class=\"_ _3\"></span>s giving rise<span class=\"_ _3\"></span> to a lease. In<span class=\"ls0\"> <span class=\"_ _0\"></span>determining<span class=\"_ _3\"></span> whether the <span class=\"_ _0\"></span>Group obtains substantia<span class=\"_ _3\"></span>lly <span class=\"_ _0\"></span>all of <span class=\"_ _0\"></span>the economic benefits from the use of <span class=\"_ _0\"></span>the asset, the </span>Group <span class=\"_ _1c\"> </span>considers <span class=\"_ _1c\"> </span>only <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>economic <span class=\"_ _1c\"> </span>benefits <span class=\"_ _1c\"> </span>that <span class=\"_ _1d\"> </span>arise <span class=\"_ _1c\"></span>from <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>use <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>assets, <span class=\"_ _1c\"> </span>not <span class=\"_ _1d\"> </span>those <span class=\"_ _1c\"></span>incidental <span class=\"_ _1c\"> </span>to <span class=\"_ _1d\"> </span>legal ownership or <span class=\"_ _3\"></span>other potent<span class=\"_ _3\"></span>ial benefits. In <span class=\"_ _1c\"></span>determinin<span class=\"_ _3\"></span>g <span class=\"_ _1c\"></span>whether <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Gro<span class=\"_ _0\"></span>up <span class=\"_ _1b\"></span>has <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>right <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"></span>direct <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"> </span>use <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>assets, <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"> </span>Group <span class=\"_ _1c\"></span>considers<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>whether <span class=\"_ _1b\"></span>it directs <span class=\"_ _1e\"></span>how <span class=\"_ _1e\"></span>and f<span class=\"_ _3\"></span>or <span class=\"_ _1e\"></span>what <span class=\"_ _3\"></span>purpose<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>asset <span class=\"_ _1e\"></span>is <span class=\"_ _3\"></span>used <span class=\"_ _1e\"></span>throughout <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>period<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _1e\"></span>use. <span class=\"_ _1e\"></span>If th<span class=\"_ _3\"></span>ere <span class=\"_ _1e\"></span>are <span class=\"_ _3\"></span>no <span class=\"_ _1e\"></span>significant <span class=\"_ _1e\"></span>decisions to <span class=\"_ _0\"></span>be <span class=\"_ _1b\"></span>made because <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>re <span class=\"_ _0\"></span>pre-determined <span class=\"_ _0\"></span>due <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>nature o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>asset,<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>considers <span class=\"_ _0\"></span>whether <span class=\"_ _0\"></span>it <span class=\"_ _1b\"></span>was involved <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>design <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>asset <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>a <span class=\"_ _0\"></span>way <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>predeter<span class=\"_ _3\"></span>mines <span class=\"_ _0\"></span>how <span class=\"_ _1b\"></span>and <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>what <span class=\"_ _1b\"></span>purp<span class=\"_ _3\"></span>ose <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>asset <span class=\"_ _1b\"></span>will <span class=\"_ _0\"></span>be <span class=\"_ _1b\"></span>used throughout<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>period<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>use. <span class=\"_ _1b\"></span>If <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>contract <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>portion <span class=\"_ _1b\"></span>of<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>contract<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>does <span class=\"_ _1b\"></span>not <span class=\"_ _0\"></span>satisfy <span class=\"_ _1b\"></span>these <span class=\"_ _0\"></span>cr<span class=\"_ _0\"></span>iteria, <span class=\"_ _1b\"></span>the<span class=\"_ _1e\"></span> <span class=\"_ _1c\"></span>Group applies other ap<span class=\"_ _3\"></span>plicable IFRS<span class=\"_ _3\"></span> rather than I<span class=\"_ _3\"></span>FRS 16. All leases are ac<span class=\"_ _3\"></span>counted for<span class=\"_ _3\"></span> by recognising<span class=\"_ _3\"></span> a right of u<span class=\"_ _3\"></span>se asset an<span class=\"_ _3\"></span>d a lease liabilit<span class=\"_ _3\"></span>y except<span class=\"_ _3\"></span> for; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">leases of low val<span class=\"_ _3\"></span>ue assets; un<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>er \u00a35,00<span class=\"_ _3\"></span>0, and </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">leases with a <span class=\"_ _3\"></span>duration of 12<span class=\"_ _3\"></span> months or le<span class=\"_ _3\"></span>ss. </span></span>Lease liabilities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>measured<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>at p<span class=\"_ _0\"></span>resent value of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>contractua<span class=\"_ _3\"></span>l <span class=\"_ _0\"></span>payments due <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>the lessor <span class=\"_ _0\"></span>over the <span class=\"_ _0\"></span>lease <span class=\"_ _0\"></span>term, with th<span class=\"_ _3\"></span>e discount<span class=\"_ _3\"></span> rate <span class=\"_ _3\"></span>determin<span class=\"_ _3\"></span>ed by <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>rate im<span class=\"_ _3\"></span>plicit in <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>lease unless<span class=\"_ _3\"></span> (as is<span class=\"_ _1e\"></span> typically th<span class=\"_ _3\"></span>e case) <span class=\"_ _3\"></span>this is<span class=\"_ _3\"></span> not <span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>eadily determinable,<span class=\"_ _3\"></span> in wh<span class=\"ff6\">ich case th<span class=\"_ _3\"></span>e Group\u2019s inc<span class=\"_ _3\"></span>remental borro<span class=\"_ _3\"></span>wing on the <span class=\"_ _3\"></span>commencement<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>of the lease<span class=\"_ _3\"></span> is used. <span class=\"ff2\"> </span></span>On initial recognit<span class=\"_ _3\"></span>ion, the carr<span class=\"_ _3\"></span>ying value of<span class=\"_ _3\"></span> the lease liabilit<span class=\"_ _3\"></span>y also includes; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">amounts expe<span class=\"_ _3\"></span>cted to be pa<span class=\"_ _3\"></span>yable unde<span class=\"_ _3\"></span>r any resi<span class=\"_ _3\"></span>dual value g<span class=\"_ _3\"></span>uarantee, </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">the <span class=\"_ _1c\"> </span>ex<span class=\"_ _0\"></span>ercise <span class=\"_ _1c\"> </span>price <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>any <span class=\"_ _1d\"> </span>purchase <span class=\"_ _1c\"> </span>option <span class=\"_ _1d\"> </span>granted <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>favour <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>Group <span class=\"_ _1d\"> </span>if <span class=\"_ _1d\"> </span>it <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>reasonably <span class=\"_ _1c\"></span>certain <span class=\"_ _1c\"> </span>to </span></span>exercise that<span class=\"_ _3\"></span> option, \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">any p<span class=\"_ _0\"></span>enalties payable <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>terminati<span class=\"_ _3\"></span>ng <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>lease, <span class=\"_ _0\"></span>if <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>term <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>lease <span class=\"_ _0\"></span>has been <span class=\"_ _0\"></span>estimated <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the basis </span></span>of the termin<span class=\"_ _3\"></span>ation option b<span class=\"_ _3\"></span>eing exercised. Right <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>use <span class=\"_ _1c\"> </span>assets <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>initially <span class=\"_ _1d\"> </span>measured <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>amount<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>lease <span class=\"_ _1c\"> </span>liability, <span class=\"_ _1d\"> </span>reduced <span class=\"_ _1c\"> </span>by <span class=\"_ _1d\"> </span>any <span class=\"_ _1d\"> </span>lease <span class=\"_ _1d\"> </span>incentives<span class=\"_ _3\"></span> received and<span class=\"_ _3\"></span> increased for; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">lease payments<span class=\"_ _3\"></span> made at o<span class=\"_ _3\"></span>r before com<span class=\"_ _3\"></span>mencement<span class=\"_ _3\"></span> of the le<span class=\"_ _3\"></span>ase, </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">initial direct costs<span class=\"_ _3\"></span> incurred, an<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">the amoun<span class=\"_ _3\"></span>t o<span class=\"_ _3\"></span>f an<span class=\"_ _3\"></span>y provision<span class=\"_ _3\"></span> r<span class=\"_ _3\"></span>ecognised <span class=\"_ _3\"></span>where <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>Group<span class=\"_ _3\"></span> is <span class=\"_ _1e\"></span>contractually re<span class=\"_ _3\"></span>quired t<span class=\"_ _3\"></span>o dism<span class=\"_ _3\"></span>antle, <span class=\"_ _3\"></span>remove <span class=\"_ _3\"></span>or </span></span>restore the leas<span class=\"_ _3\"></span>ed asset (<span class=\"_ _3\"></span>typically leasehold<span class=\"_ _3\"></span> dilapidations). Subsequent <span class=\"_ _1e\"></span>to init<span class=\"_ _3\"></span>ial <span class=\"_ _3\"></span>measure<span class=\"_ _3\"></span>ment, <span class=\"_ _3\"></span>lease <span class=\"_ _1e\"></span>liabilities increas<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>as <span class=\"_ _1e\"></span>a resul<span class=\"_ _3\"></span>t o<span class=\"_ _3\"></span>f <span class=\"_ _3\"></span>interest <span class=\"_ _1e\"></span>charged at<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span> c<span class=\"_ _3\"></span>onstant <span class=\"_ _3\"></span>rate <span class=\"_ _1e\"></span>on the<span class=\"_ _3\"></span> balance <span class=\"_ _1b\"></span>outstanding<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>reduced <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>lease <span class=\"_ _1b\"></span>payments <span class=\"_ _1b\"></span>made. <span class=\"_ _1b\"></span>Right <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>use <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>amortised <span class=\"_ _1b\"></span>on <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>straight<span class=\"_ _0\"></span>-line basis over<span class=\"_ _3\"></span> the remaini<span class=\"_ _3\"></span>ng term<span class=\"_ _3\"></span> of the<span class=\"_ _3\"></span> lease o<span class=\"_ _3\"></span>r over<span class=\"_ _3\"></span> the economic<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>life of th<span class=\"_ _3\"></span>e asset i<span class=\"_ _3\"></span>f this is<span class=\"_ _3\"></span> judged<span class=\"_ _3\"></span> to be sho<span class=\"_ _3\"></span>rter than<span class=\"_ _1e\"></span> the lease term.<span class=\"_ _3\"></span> The <span class=\"_ _1d\"> </span>Company <span class=\"_ _1d\"> </span>has <span class=\"_ _1d\"> </span>entered <span class=\"_ _1d\"> </span>into <span class=\"_ _1d\"> </span>a <span class=\"_ _21\"> </span>lease <span class=\"_ _1d\"> </span>agreement <span class=\"_ _1d\"> </span>as <span class=\"_ _1d\"> </span>a <span class=\"_ _21\"> </span>lessor <span class=\"_ _1c\"> </span>with <span class=\"_ _21\"> </span>respect <span class=\"_ _1c\"> </span>to <span class=\"_ _21\"> </span>its <span class=\"_ _1d\"> </span>investment <span class=\"_ _1d\"> </span>property <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>its subsidiary underta<span class=\"_ _3\"></span>king, Potter<span class=\"_ _3\"></span> and Moore<span class=\"_ _3\"></span> Innovations<span class=\"_ _3\"></span> Limited. Leases for <span class=\"_ _0\"></span>which the <span class=\"_ _0\"></span>Company is <span class=\"_ _0\"></span>a lessor <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>classified as finance o<span class=\"_ _0\"></span>r operating lea<span class=\"_ _0\"></span>ses. <span class=\"_ _0\"></span>Whenever the <span class=\"_ _0\"></span>terms of <span class=\"_ _0\"></span>the lease <span class=\"_ _1e\"></span>transfer <span class=\"_ _1e\"></span>substantia<span class=\"_ _3\"></span>lly <span class=\"_ _1e\"></span>all <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>risks <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>rewards <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>ownership <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>lessee, <span class=\"_ _3\"></span>the <span class=\"_ _1f\"></span>contract <span class=\"_ _1e\"></span>is <span class=\"_ _3\"></span>classified <span class=\"_ _1f\"></span>as a<span class=\"_ _1e\"></span> fina<span class=\"_ _3\"></span>nce lease. All other<span class=\"_ _3\"></span> leases are cla<span class=\"_ _3\"></span>ssified as op<span class=\"_ _3\"></span>erating leases. Rental <span class=\"_ _1e\"></span>income <span class=\"_ _1e\"></span>from <span class=\"_ _3\"></span>operating <span class=\"_ _1f\"></span>leases is <span class=\"_ _1e\"></span>recognised <span class=\"_ _1e\"></span>on <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>straight-line <span class=\"_ _1e\"></span>basis <span class=\"_ _3\"></span>over <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>term <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>relevant <span class=\"_ _1e\"></span>lease. I<span class=\"_ _3\"></span>nitial direct <span class=\"_ _1e\"></span>costs i<span class=\"_ _3\"></span>ncurred <span class=\"_ _1e\"></span>in <span class=\"_ _3\"></span>negotiati<span class=\"_ _3\"></span>ng <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>arranging <span class=\"_ _3\"></span>an <span class=\"_ _1e\"></span>operating <span class=\"_ _1e\"></span>lease <span class=\"_ _3\"></span>are <span class=\"_ _1e\"></span>added <span class=\"_ _3\"></span>to <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>carrying <span class=\"_ _1e\"></span>amount <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>leased asset and reco<span class=\"_ _3\"></span>gnised on a <span class=\"_ _3\"></span>straight-lin<span class=\"_ _3\"></span>e basis over the lease<span class=\"_ _3\"></span> term. Sale and l<span class=\"_ _3\"></span>easeback When th<span class=\"_ _3\"></span>e Gr<span class=\"_ _3\"></span>oup has<span class=\"_ _3\"></span> unde<span class=\"_ _3\"></span>rtaken <span class=\"_ _3\"></span>a sale<span class=\"_ _1e\"></span> and lease <span class=\"_ _1e\"></span>back trans<span class=\"_ _3\"></span>action, t<span class=\"_ _3\"></span>he Gr<span class=\"_ _3\"></span>oup mu<span class=\"_ _3\"></span>st dete<span class=\"_ _3\"></span>rmine <span class=\"_ _3\"></span>whether<span class=\"_ _3\"></span> the t<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ansfer qualifies as a sale. This dete<span class=\"_ _3\"></span>rminat<span class=\"_ _3\"></span>ion is based on the requi<span class=\"_ _3\"></span>rements for satisfying a perf<span class=\"_ _3\"></span>ormance obligation<span class=\"_ _3\"></span> in IFRS 15 <span class=\"_ _1d\"> </span>\u2018Revenue<span class=\"_ _1e\"></span> <span class=\"_ _1d\"> </span>from<span class=\"ff2\"> <span class=\"_ _1d\"> </span></span>Contracts <span class=\"_ _1c\"></span>with <span class=\"_ _1c\"> </span>C<span class=\"_ _0\"></span>ustomer<span class=\"_ _3\"></span>s\u2019. <span class=\"_ _1c\"> </span>The <span class=\"_ _1d\"> </span>leaseback <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>then <span class=\"_ _1c\"> </span>accounted<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>for <span class=\"_ _1d\"> </span>under<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>lessee <span class=\"_ _1d\"> </span>account<span class=\"_ _3\"></span>ing model. <span class=\"_ _1b\"></span>The <span class=\"_ _1c\"></span>Group <span class=\"_ _1b\"></span>utilises <span class=\"_ _1c\"> </span>sale <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"></span>leasebac<span class=\"_ _3\"></span>k <span class=\"_ _1c\"></span>opportunit<span class=\"_ _3\"></span>ies <span class=\"_ _1b\"></span>where <span class=\"_ _1c\"> </span>appropriate <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"></span>finance <span class=\"_ _1b\"></span>capital <span class=\"_ _1c\"></span>investment<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>and reduce the impact on working <span class=\"_ _0\"></span>capital. The lease period for <span class=\"_ _0\"></span>these items is normally 5 years and <span class=\"_ _0\"></span>the rate of interest is agreed upon <span class=\"_ _3\"></span>each transa<span class=\"_ _3\"></span>ction. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-100": {
   "value": "Foreign currenc<span class=\"_ _3\"></span>ies The individual <span class=\"_ _0\"></span>financial statements o<span class=\"_ _0\"></span>f each <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>Company are <span class=\"_ _0\"></span>prepare<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the currency <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the primary <span class=\"_ _0\"></span>economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>operates <span class=\"_ _0\"></span>(its f<span class=\"_ _0\"></span>unctional currency).  <span class=\"_ _0\"></span>For <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>purposes of <span class=\"_ _1b\"></span>c<span class=\"_ _3\"></span>onsolidated financial <span class=\"_ _0\"></span>statements, the <span class=\"_ _1b\"></span>result <span class=\"_ _1c\"></span>and <span class=\"_ _1b\"></span>financial <span class=\"_ _1b\"></span>position <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>each <span class=\"_ _1c\"></span>Group <span class=\"_ _1b\"></span>Company <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>presented <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>po<span class=\"_ _0\"></span>unds <span class=\"_ _1b\"></span>sterling, <span class=\"_ _1b\"></span>which <span class=\"_ _1b\"></span>is <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>functional currency of the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Company, an<span class=\"_ _3\"></span>d the pres<span class=\"_ _3\"></span>entation currenc<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> for the c<span class=\"_ _3\"></span>onsolidated fin<span class=\"_ _3\"></span>ancial statemen<span class=\"_ _3\"></span>ts.<span class=\"fc7\"> </span>In <span class=\"_ _1c\"> </span>preparing <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>financial <span class=\"_ _1c\"> </span>statements <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>in<span class=\"ff6\">dividual <span class=\"_ _1c\"></span>compan<span class=\"_ _3\"></span>ies, <span class=\"_ _1c\"> </span>transactions <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>currencies <span class=\"_ _1c\"> </span>other <span class=\"_ _1c\"> </span>than <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>entity\u2019s </span>functional <span class=\"_ _21\"> </span>currency <span class=\"_ _21\"> </span>(foreign <span class=\"_ _21\"> </span>currencies) <span class=\"_ _21\"> </span>are <span class=\"_ _21\"> </span>recorded <span class=\"_ _21\"> </span>at <span class=\"_ _20\"> </span>the <span class=\"_ _21\"> </span>rates <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>exchang<span class=\"_ _3\"></span>e <span class=\"_ _21\"> </span>prevailing <span class=\"_ _21\"> </span>on <span class=\"_ _20\"> </span>the <span class=\"_ _21\"> </span>dates <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>the transactions. <span class=\"_ _1e\"></span> <span class=\"_ _1e\"></span>At each<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>balance <span class=\"_ _1e\"></span>sheet <span class=\"_ _3\"></span>date, <span class=\"_ _1e\"></span>monetary <span class=\"_ _1e\"></span>assets <span class=\"_ _1e\"></span>and <span class=\"_ _3\"></span>liabilities <span class=\"_ _1e\"></span>that <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>denomin<span class=\"_ _3\"></span>ated <span class=\"_ _1e\"></span>in f<span class=\"_ _3\"></span>oreign <span class=\"_ _1e\"></span>currencies are retranslate<span class=\"_ _3\"></span>d at the rate<span class=\"_ _3\"></span>s ruli<span class=\"_ _3\"></span>ng at that date.  For <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>purpos<span class=\"_ _3\"></span>es <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>present<span class=\"_ _3\"></span>ing <span class=\"_ _1b\"></span>consolidat<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>financia<span class=\"_ _3\"></span>l <span class=\"_ _1b\"></span>statements, <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>liabilities <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group\u2019s <span class=\"_ _0\"></span>foreign operations are <span class=\"_ _0\"></span>translated at <span class=\"_ _0\"></span>exchange rates <span class=\"_ _0\"></span>prevailing <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>the balance <span class=\"_ _0\"></span>sheet date. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>Income and <span class=\"_ _0\"></span>expense items <span class=\"_ _0\"></span>are translated <span class=\"_ _1b\"></span>at <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>average <span class=\"_ _1b\"></span>exchange <span class=\"_ _1b\"></span>rate <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>period, <span class=\"_ _1c\"></span>unless <span class=\"_ _1b\"></span>exchang<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>rates <span class=\"_ _1b\"></span>fluctuate <span class=\"_ _1b\"></span>significantly <span class=\"_ _1b\"></span>during <span class=\"_ _1b\"></span>that period, in<span class=\"_ _3\"></span> which <span class=\"_ _3\"></span>case <span class=\"_ _3\"></span>the e<span class=\"_ _3\"></span>xchange <span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ates <span class=\"_ _3\"></span>at the <span class=\"_ _1e\"></span>date of tran<span class=\"_ _1e\"></span>sactions are used. <span class=\"_ _3\"></span> Exch<span class=\"_ _3\"></span>ange <span class=\"_ _3\"></span>differences<span class=\"_ _3\"></span> arising,<span class=\"_ _3\"></span> if an<span class=\"_ _3\"></span>y, are recognised<span class=\"_ _3\"></span> in other comp<span class=\"_ _3\"></span>rehensive<span class=\"_ _3\"></span> income and<span class=\"_ _3\"></span> accumulat<span class=\"_ _3\"></span>ed in equity. On <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>disposal <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"></span>foreign <span class=\"_ _1b\"></span>operation <span class=\"_ _1c\"></span>(i.e. <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>disposal <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>Group\u2019s <span class=\"_ _1b\"></span>entire <span class=\"_ _1c\"> </span>interest <span class=\"_ _1c\"></span>in <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>foreign <span class=\"_ _1b\"></span>operation, <span class=\"_ _1b\"></span>or <span class=\"_ _1c\"> </span>a  disposal <span class=\"_ _1b\"></span>involving <span class=\"_ _1c\"></span>loss <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"> </span>control <span class=\"_ _1b\"></span>over <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"></span>subsidiary <span class=\"_ _1b\"></span>that <span class=\"_ _1c\"></span>includes <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>foreign <span class=\"_ _1b\"></span>operation, <span class=\"_ _1b\"></span>loss <span class=\"_ _1c\"> </span>of <span class=\"_ _1c\"> </span>joint <span class=\"_ _1c\"></span>control <span class=\"_ _1b\"></span>over <span class=\"_ _1c\"></span>a jointly <span class=\"_ _1c\"> </span>co<span class=\"_ _0\"></span>ntrolled <span class=\"_ _1c\"></span>entity <span class=\"_ _1c\"> </span>that <span class=\"_ _1d\"> </span>includes <span class=\"_ _1d\"> </span>a <span class=\"_ _1c\"> </span>foreign <span class=\"_ _1d\"> </span>operation, <span class=\"_ _1c\"></span>or <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>significant <span class=\"_ _1c\"></span>influence <span class=\"_ _1c\"> </span>over <span class=\"_ _1d\"> </span>an <span class=\"_ _1d\"> </span>associa<span class=\"_ _3\"></span>te <span class=\"_ _1d\"> </span>that includes <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>foreign <span class=\"_ _0\"></span>operation) all <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>cumulated exchange <span class=\"_ _0\"></span>differences in <span class=\"_ _1b\"></span>resp<span class=\"_ _3\"></span>ect <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>operation <span class=\"_ _0\"></span>attributable to the Group a<span class=\"_ _3\"></span>re reclassifie<span class=\"_ _3\"></span>d to profit or<span class=\"_ _3\"></span> loss.  In addition, <span class=\"_ _0\"></span>in relation <span class=\"_ _0\"></span>to a <span class=\"_ _0\"></span>partial disposal o<span class=\"_ _0\"></span>f a <span class=\"_ _0\"></span>subsidiary that includes <span class=\"_ _0\"></span>a foreign operation <span class=\"_ _0\"></span>that does <span class=\"_ _0\"></span>not result in the Group <span class=\"_ _0\"></span>losing control over the <span class=\"_ _0\"></span>subsidiary, the proportionate share of <span class=\"_ _0\"></span>accumulated exchange differences<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>are re<span class=\"_ _0\"></span>-<span class=\"_ _96\"> </span>attributed <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>non-controlling <span class=\"_ _1b\"></span>in<span class=\"_ _3\"></span>terests <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>are<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>not <span class=\"_ _1b\"></span>recognis<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>profit<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>or <span class=\"_ _1b\"></span>loss. <span class=\"_ _1b\"></span>For<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>all <span class=\"_ _1b\"></span>other <span class=\"_ _1b\"></span>partial <span class=\"_ _1b\"></span>disposals<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>(i.e. partial <span class=\"_ _0\"></span>disposals <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>associates <span class=\"_ _0\"></span>or <span class=\"_ _1b\"></span>joint <span class=\"_ _0\"></span>arrangemen<span class=\"_ _3\"></span>ts <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>do <span class=\"_ _1b\"></span>not result <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>losing <span class=\"_ _0\"></span>significant <span class=\"_ _0\"></span>influence <span class=\"_ _0\"></span>or joint control),<span class=\"_ _3\"></span> the proportiona<span class=\"_ _1e\"></span>te share of the accumu<span class=\"_ _3\"></span>lated exchange<span class=\"_ _3\"></span> difference<span class=\"_ _3\"></span>s is reclassified<span class=\"_ _3\"></span> to profit o<span class=\"_ _3\"></span>r loss.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-409": {
   "value": "The individual <span class=\"_ _0\"></span>financial statements o<span class=\"_ _0\"></span>f each <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>Company are <span class=\"_ _0\"></span>prepare<span class=\"_ _3\"></span>d <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the currency <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the primary <span class=\"_ _0\"></span>economic environment in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>operates <span class=\"_ _0\"></span>(its f<span class=\"_ _0\"></span>unctional currency).  <span class=\"_ _0\"></span>For <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>purposes of <span class=\"_ _1b\"></span>c<span class=\"_ _3\"></span>onsolidated financial <span class=\"_ _0\"></span>statements, the <span class=\"_ _1b\"></span>result <span class=\"_ _1c\"></span>and <span class=\"_ _1b\"></span>financial <span class=\"_ _1b\"></span>position <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>each <span class=\"_ _1c\"></span>Group <span class=\"_ _1b\"></span>Company <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>presented <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>po<span class=\"_ _0\"></span>unds <span class=\"_ _1b\"></span>sterling, <span class=\"_ _1b\"></span>which <span class=\"_ _1b\"></span>is <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>functional currency of the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Company, an<span class=\"_ _3\"></span>d the pres<span class=\"_ _3\"></span>entation currenc<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> for the c<span class=\"_ _3\"></span>onsolidated fin<span class=\"_ _3\"></span>ancial statemen<span class=\"_ _3\"></span>ts.<span class=\"fc7\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-101": {
   "value": "Borrowing co<span class=\"_ _3\"></span>sts All borrowing costs a<span class=\"_ _3\"></span>re recognised in the income stat<span class=\"_ _3\"></span>ement in the period in which th<span class=\"_ _3\"></span>ey are incurre<span class=\"_ _3\"></span>d, within finance<span class=\"_ _3\"></span> costs.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-102": {
   "value": "Retirement b<span class=\"_ _3\"></span>enefit costs The Group c<span class=\"_ _3\"></span>ompanies cont<span class=\"_ _3\"></span>ribute to de<span class=\"_ _3\"></span>fined contribution<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>retirement <span class=\"_ _3\"></span>benefit schem<span class=\"_ _3\"></span>es.   Payments <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>efined <span class=\"_ _1b\"></span>con<span class=\"_ _3\"></span>tribution <span class=\"_ _1b\"></span>ret<span class=\"_ _3\"></span>irement <span class=\"_ _0\"></span>benefit <span class=\"_ _1b\"></span>schemes <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>reco<span class=\"_ _3\"></span>gnised <span class=\"_ _1b\"></span>as <span class=\"_ _0\"></span>an <span class=\"_ _1b\"></span>expense <span class=\"_ _0\"></span>when <span class=\"_ _1b\"></span>employee<span class=\"_ _3\"></span>s have rendere<span class=\"_ _3\"></span>d service enti<span class=\"_ _3\"></span>tling them to the<span class=\"_ _3\"></span> contribution<span class=\"_ _3\"></span>s. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-103": {
   "value": "Taxation The tax expense<span class=\"_ _3\"></span> represen<span class=\"_ _3\"></span>ts the sum <span class=\"_ _3\"></span>of current<span class=\"_ _3\"></span> tax and de<span class=\"_ _3\"></span>ferred tax. Current tax Current <span class=\"_ _1e\"></span>tax <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>on <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>taxable <span class=\"_ _1e\"></span>profit <span class=\"_ _1e\"></span>for <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>year. <span class=\"_ _1e\"></span>Taxable <span class=\"_ _1e\"></span>profit <span class=\"_ _1e\"></span>differs <span class=\"_ _1e\"></span>from <span class=\"_ _1e\"></span>net <span class=\"_ _1e\"></span>profit <span class=\"_ _1e\"></span>as <span class=\"_ _1e\"></span>reported <span class=\"_ _1e\"></span>in <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>income statement because <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>excludes <span class=\"_ _0\"></span>items of <span class=\"_ _0\"></span>inc<span class=\"_ _0\"></span>ome or <span class=\"_ _1b\"></span>exp<span class=\"_ _3\"></span>enditure <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>are taxable <span class=\"_ _0\"></span>or <span class=\"_ _0\"></span>deductible in <span class=\"_ _1b\"></span>othe<span class=\"_ _3\"></span>r <span class=\"_ _0\"></span>years <span class=\"_ _0\"></span>and it further <span class=\"_ _1f\"></span>excludes <span class=\"_ _1e\"></span>items <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>income <span class=\"_ _1f\"></span>or <span class=\"_ _1e\"></span>expenditure <span class=\"_ _1e\"></span>that <span class=\"_ _1f\"></span>are <span class=\"_ _3\"></span>never <span class=\"_ _1f\"></span>taxable <span class=\"_ _1f\"></span>o<span class=\"_ _0\"></span>r <span class=\"_ _1e\"></span>deductible. <span class=\"_ _1f\"></span>The <span class=\"_ _1e\"></span>Group\u2019s <span class=\"_ _1e\"></span>liability <span class=\"_ _1f\"></span>for <span class=\"_ _1e\"></span>current tax is calculat<span class=\"_ _3\"></span>ed using tax rat<span class=\"_ _1e\"></span>es <span class=\"_ _0\"></span>that have<span class=\"_ _3\"></span> been enacted<span class=\"_ _3\"></span> or substantively enact<span class=\"_ _3\"></span>ed by the<span class=\"_ _3\"></span> balance sheet<span class=\"_ _3\"></span> date. Deferred ta<span class=\"_ _3\"></span>x Deferred <span class=\"_ _1e\"></span>tax <span class=\"_ _3\"></span>is <span class=\"_ _1e\"></span>the ta<span class=\"_ _1e\"></span>x<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>expect<span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>to <span class=\"_ _1e\"></span>be <span class=\"_ _3\"></span>payable <span class=\"_ _1e\"></span>or <span class=\"_ _1e\"></span>recoverable <span class=\"_ _3\"></span>on <span class=\"_ _1e\"></span>material <span class=\"_ _3\"></span>differenc<span class=\"_ _3\"></span>es <span class=\"_ _1e\"></span>between <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>carrying <span class=\"_ _3\"></span>amoun<span class=\"_ _3\"></span>ts of <span class=\"_ _1c\"> </span>assets <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"></span>liabilities <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>financial <span class=\"_ _1c\"></span>statements <span class=\"_ _1b\"></span>and <span class=\"_ _1d\"> </span>the <span class=\"_ _1b\"></span>corresponding <span class=\"_ _1b\"></span>tax <span class=\"_ _1d\"> </span>bases <span class=\"_ _1c\"> </span>used <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>computation <span class=\"_ _1b\"></span>of taxable <span class=\"_ _0\"></span>profit, <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>accounted <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>usin<span class=\"_ _3\"></span>g <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>balance <span class=\"_ _1b\"></span>shee<span class=\"_ _3\"></span>t <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>method. <span class=\"_ _0\"></span>Deferred <span class=\"_ _1b\"></span>tax <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>general<span class=\"_ _3\"></span>ly recognised <span class=\"_ _1e\"></span>for all<span class=\"_ _3\"></span> tem<span class=\"_ _3\"></span>porary<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ifferences <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>deferred <span class=\"_ _1e\"></span>tax as<span class=\"_ _3\"></span>sets a<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _1e\"></span>recognised t<span class=\"_ _3\"></span>o th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ext<span class=\"_ _3\"></span>ent <span class=\"_ _3\"></span>that <span class=\"_ _1e\"></span>it is <span class=\"_ _3\"></span>probable t<span class=\"_ _3\"></span>hat taxable profits will <span class=\"_ _0\"></span>be available <span class=\"_ _0\"></span>against which deductible temporary <span class=\"_ _0\"></span>timing<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>differences<span class=\"_ _3\"></span> can <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>utilised. Such assets and <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>recognised<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>if <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>difference<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>arise <span class=\"_ _1b\"></span>from<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the<span class=\"_ _1e\"></span> <span class=\"_ _1b\"></span>initial <span class=\"_ _0\"></span>recognition <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>goodwill <span class=\"_ _1b\"></span>or <span class=\"_ _0\"></span>from the <span class=\"_ _3\"></span>initial <span class=\"_ _3\"></span>recognition <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>and l<span class=\"_ _3\"></span>iabilities <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>a t<span class=\"_ _3\"></span>ransaction<span class=\"_ _3\"></span> th<span class=\"_ _3\"></span>at a<span class=\"_ _3\"></span>ffects n<span class=\"_ _3\"></span>either <span class=\"_ _3\"></span>taxable <span class=\"_ _3\"></span>profit <span class=\"_ _1e\"></span>nor accounti<span class=\"_ _3\"></span>ng profit. The carrying amount of deferred tax <span class=\"_ _0\"></span>assets is reviewed at each balance sheet date <span class=\"_ _0\"></span>and reduced to the extent that it <span class=\"_ _1e\"></span>is <span class=\"_ _3\"></span>no <span class=\"_ _1e\"></span>longer <span class=\"_ _1f\"></span>p<span class=\"_ _0\"></span>robable <span class=\"_ _1e\"></span>that <span class=\"_ _1e\"></span>sufficient <span class=\"_ _1e\"></span>taxable <span class=\"_ _1f\"></span>profits <span class=\"_ _1e\"></span>will <span class=\"_ _3\"></span>be <span class=\"_ _1e\"></span>available <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>allow <span class=\"_ _1e\"></span>all <span class=\"_ _1e\"></span>or <span class=\"_ _1e\"></span>part <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>asset <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>be <span class=\"_ _1e\"></span>recovered. Deferred <span class=\"_ _0\"></span>tax <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>calculated <span class=\"_ _0\"></span>at <span class=\"_ _1b\"></span>tax <span class=\"_ _0\"></span>rates <span class=\"_ _0\"></span>that <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>expected <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>apply <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>when <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>settled <span class=\"_ _1b\"></span>or <span class=\"_ _0\"></span>the asset is realised based<span class=\"_ _3\"></span> on tax laws <span class=\"_ _0\"></span>and rates that ha<span class=\"_ _3\"></span>ve been enacted<span class=\"_ _3\"></span> or substantially enac<span class=\"_ _3\"></span>ted at the balance sheet date. <span class=\"_ _1c\"></span>Deferred <span class=\"_ _1d\"> </span>tax<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"> </span>charged <span class=\"_ _1c\"> </span>or <span class=\"_ _1d\"> </span>credited <span class=\"_ _1c\"> </span>to <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>income <span class=\"_ _1c\"> </span>statement, <span class=\"_ _1d\"> </span>except <span class=\"_ _1c\"> </span>when <span class=\"_ _1c\"> </span>it <span class=\"_ _1d\"> </span>relates <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"> </span>items <span class=\"_ _1d\"> </span>charged<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>or credited to <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ther comprehensive income, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>case <span class=\"_ _0\"></span>the de<span class=\"_ _0\"></span>ferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>also d<span class=\"_ _0\"></span>ealt with <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>comprehensive<span class=\"_ _3\"></span> income.  The <span class=\"_ _1b\"></span>measurement <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>deferred <span class=\"_ _1b\"></span>tax <span class=\"_ _1b\"></span>liabilities <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>reflects <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>tax <span class=\"_ _1b\"></span>consequences <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>would <span class=\"_ _1b\"></span>follow <span class=\"_ _1b\"></span>from <span class=\"_ _1b\"></span>the manner in which the Grou<span class=\"_ _3\"></span>p expects,<span class=\"_ _3\"></span> at the end of the reportin<span class=\"_ _3\"></span>g period, to recover or settle the carrying amount<span class=\"_ _3\"></span> of its assets or liabili<span class=\"_ _3\"></span>ties. Deferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>assets <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>liabilities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>offset <span class=\"_ _1b\"></span>when<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>there<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is a <span class=\"_ _1b\"></span>legally <span class=\"_ _1b\"></span>en<span class=\"_ _3\"></span>forceable <span class=\"_ _0\"></span>right <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>set <span class=\"_ _1b\"></span>off <span class=\"_ _0\"></span>current <span class=\"_ _1b\"></span>tax<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>asset<span class=\"_ _3\"></span>s against current <span class=\"_ _0\"></span>tax <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>ies <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>they <span class=\"_ _0\"></span>relate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>taxes <span class=\"_ _1b\"></span>levied by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>same <span class=\"_ _0\"></span>taxation <span class=\"_ _0\"></span>authority <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the Group intends<span class=\"_ _3\"></span> to settle its cu<span class=\"_ _3\"></span>rrent tax assets<span class=\"_ _3\"></span> and liabil<span class=\"_ _3\"></span>ities on a net basis.<span class=\"fs1 fc7\"> </span>Current and<span class=\"_ _3\"></span> deferred ta<span class=\"_ _3\"></span>x for the year Current <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>deferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>profit or <span class=\"_ _1b\"></span>loss, <span class=\"_ _0\"></span>except when <span class=\"_ _1b\"></span>they<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>rela<span class=\"_ _3\"></span>te <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>ite<span class=\"_ _3\"></span>ms <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in other <span class=\"_ _0\"></span>comprehensiv<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>income or <span class=\"_ _0\"></span>directly <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>equity, in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>case, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>and deferred <span class=\"_ _0\"></span>tax are <span class=\"_ _0\"></span>also <span class=\"_ _0\"></span>recognised in other comp<span class=\"_ _3\"></span>rehensive<span class=\"_ _3\"></span> income or di<span class=\"_ _3\"></span>rectly in equ<span class=\"_ _3\"></span>ity respect<span class=\"_ _3\"></span>ively.  When<span class=\"_ _3\"></span> current ta<span class=\"_ _3\"></span>x or def<span class=\"_ _3\"></span>erred tax aris<span class=\"_ _3\"></span>es from th<span class=\"_ _3\"></span>e in<span class=\"ls0\">itial <span class=\"_ _23\"> </span>accounting <span class=\"_ _23\"> </span>for <span class=\"_ _23\"> </span>a <span class=\"_ _20\"> </span>b<span class=\"_ _0\"></span>usiness <span class=\"_ _23\"> </span>combinat<span class=\"_ _3\"></span>ion, <span class=\"_ _23\"> </span>that <span class=\"_ _23\"> </span>tax <span class=\"_ _23\"> </span>effect<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>is <span class=\"_ _23\"> </span>included <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>accounti<span class=\"_ _3\"></span>ng <span class=\"_ _23\"> </span>for <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>business<span class=\"_ _3\"></span> </span>combination. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-411": {
   "value": "Deferred ta<span class=\"_ _3\"></span>x Deferred <span class=\"_ _1e\"></span>tax <span class=\"_ _3\"></span>is <span class=\"_ _1e\"></span>the ta<span class=\"_ _1e\"></span>x<span class=\"_ _0\"></span> <span class=\"_ _3\"></span>expect<span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>to <span class=\"_ _1e\"></span>be <span class=\"_ _3\"></span>payable <span class=\"_ _1e\"></span>or <span class=\"_ _1e\"></span>recoverable <span class=\"_ _3\"></span>on <span class=\"_ _1e\"></span>material <span class=\"_ _3\"></span>differenc<span class=\"_ _3\"></span>es <span class=\"_ _1e\"></span>between <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>carrying <span class=\"_ _3\"></span>amoun<span class=\"_ _3\"></span>ts of <span class=\"_ _1c\"> </span>assets <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"></span>liabilities <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>financial <span class=\"_ _1c\"></span>statements <span class=\"_ _1b\"></span>and <span class=\"_ _1d\"> </span>the <span class=\"_ _1b\"></span>corresponding <span class=\"_ _1b\"></span>tax <span class=\"_ _1d\"> </span>bases <span class=\"_ _1c\"> </span>used <span class=\"_ _1c\"> </span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>computation <span class=\"_ _1b\"></span>of taxable <span class=\"_ _0\"></span>profit, <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>accounted <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>usin<span class=\"_ _3\"></span>g <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>balance <span class=\"_ _1b\"></span>shee<span class=\"_ _3\"></span>t <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>method. <span class=\"_ _0\"></span>Deferred <span class=\"_ _1b\"></span>tax <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>general<span class=\"_ _3\"></span>ly recognised <span class=\"_ _1e\"></span>for all<span class=\"_ _3\"></span> tem<span class=\"_ _3\"></span>porary<span class=\"_ _3\"></span> d<span class=\"_ _3\"></span>ifferences <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>deferred <span class=\"_ _1e\"></span>tax as<span class=\"_ _3\"></span>sets a<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _1e\"></span>recognised t<span class=\"_ _3\"></span>o th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>ext<span class=\"_ _3\"></span>ent <span class=\"_ _3\"></span>that <span class=\"_ _1e\"></span>it is <span class=\"_ _3\"></span>probable t<span class=\"_ _3\"></span>hat taxable profits will <span class=\"_ _0\"></span>be available <span class=\"_ _0\"></span>against which deductible temporary <span class=\"_ _0\"></span>timing<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>differences<span class=\"_ _3\"></span> can <span class=\"_ _0\"></span>be <span class=\"_ _0\"></span>utilised. Such assets and <span class=\"_ _0\"></span>liabilities <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>recognised<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>if <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>temporary <span class=\"_ _0\"></span>difference<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>arise <span class=\"_ _1b\"></span>from<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the<span class=\"_ _1e\"></span> <span class=\"_ _1b\"></span>initial <span class=\"_ _0\"></span>recognition <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>goodwill <span class=\"_ _1b\"></span>or <span class=\"_ _0\"></span>from the <span class=\"_ _3\"></span>initial <span class=\"_ _3\"></span>recognition <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _3\"></span>other <span class=\"_ _3\"></span>assets <span class=\"_ _3\"></span>and l<span class=\"_ _3\"></span>iabilities <span class=\"_ _3\"></span>in <span class=\"_ _3\"></span>a t<span class=\"_ _3\"></span>ransaction<span class=\"_ _3\"></span> th<span class=\"_ _3\"></span>at a<span class=\"_ _3\"></span>ffects n<span class=\"_ _3\"></span>either <span class=\"_ _3\"></span>taxable <span class=\"_ _3\"></span>profit <span class=\"_ _1e\"></span>nor accounti<span class=\"_ _3\"></span>ng profit. The carrying amount of deferred tax <span class=\"_ _0\"></span>assets is reviewed at each balance sheet date <span class=\"_ _0\"></span>and reduced to the extent that it <span class=\"_ _1e\"></span>is <span class=\"_ _3\"></span>no <span class=\"_ _1e\"></span>longer <span class=\"_ _1f\"></span>p<span class=\"_ _0\"></span>robable <span class=\"_ _1e\"></span>that <span class=\"_ _1e\"></span>sufficient <span class=\"_ _1e\"></span>taxable <span class=\"_ _1f\"></span>profits <span class=\"_ _1e\"></span>will <span class=\"_ _3\"></span>be <span class=\"_ _1e\"></span>available <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>allow <span class=\"_ _1e\"></span>all <span class=\"_ _1e\"></span>or <span class=\"_ _1e\"></span>part <span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>asset <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>be <span class=\"_ _1e\"></span>recovered. Deferred <span class=\"_ _0\"></span>tax <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>calculated <span class=\"_ _0\"></span>at <span class=\"_ _1b\"></span>tax <span class=\"_ _0\"></span>rates <span class=\"_ _0\"></span>that <span class=\"_ _1b\"></span>are <span class=\"_ _0\"></span>expected <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>apply <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>when <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>settled <span class=\"_ _1b\"></span>or <span class=\"_ _0\"></span>the asset is realised based<span class=\"_ _3\"></span> on tax laws <span class=\"_ _0\"></span>and rates that ha<span class=\"_ _3\"></span>ve been enacted<span class=\"_ _3\"></span> or substantially enac<span class=\"_ _3\"></span>ted at the balance sheet date. <span class=\"_ _1c\"></span>Deferred <span class=\"_ _1d\"> </span>tax<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"> </span>charged <span class=\"_ _1c\"> </span>or <span class=\"_ _1d\"> </span>credited <span class=\"_ _1c\"> </span>to <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>income <span class=\"_ _1c\"> </span>statement, <span class=\"_ _1d\"> </span>except <span class=\"_ _1c\"> </span>when <span class=\"_ _1c\"> </span>it <span class=\"_ _1d\"> </span>relates <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"> </span>items <span class=\"_ _1d\"> </span>charged<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>or credited to <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ther comprehensive income, <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>case <span class=\"_ _0\"></span>the de<span class=\"_ _0\"></span>ferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>also d<span class=\"_ _0\"></span>ealt with <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>comprehensive<span class=\"_ _3\"></span> income.  The <span class=\"_ _1b\"></span>measurement <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>deferred <span class=\"_ _1b\"></span>tax <span class=\"_ _1b\"></span>liabilities <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>reflects <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>tax <span class=\"_ _1b\"></span>consequences <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>would <span class=\"_ _1b\"></span>follow <span class=\"_ _1b\"></span>from <span class=\"_ _1b\"></span>the manner in which the Grou<span class=\"_ _3\"></span>p expects,<span class=\"_ _3\"></span> at the end of the reportin<span class=\"_ _3\"></span>g period, to recover or settle the carrying amount<span class=\"_ _3\"></span> of its assets or liabili<span class=\"_ _3\"></span>ties. Deferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>assets <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>liabilities <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>offset <span class=\"_ _1b\"></span>when<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>there<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is a <span class=\"_ _1b\"></span>legally <span class=\"_ _1b\"></span>en<span class=\"_ _3\"></span>forceable <span class=\"_ _0\"></span>right <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>set <span class=\"_ _1b\"></span>off <span class=\"_ _0\"></span>current <span class=\"_ _1b\"></span>tax<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>asset<span class=\"_ _3\"></span>s against current <span class=\"_ _0\"></span>tax <span class=\"_ _1b\"></span>liabilit<span class=\"_ _3\"></span>ies <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>they <span class=\"_ _0\"></span>relate <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>taxes <span class=\"_ _1b\"></span>levied by <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>same <span class=\"_ _0\"></span>taxation <span class=\"_ _0\"></span>authority <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>the Group intends<span class=\"_ _3\"></span> to settle its cu<span class=\"_ _3\"></span>rrent tax assets<span class=\"_ _3\"></span> and liabil<span class=\"_ _3\"></span>ities on a net basis.<span class=\"fs1 fc7\"> </span>Current and<span class=\"_ _3\"></span> deferred ta<span class=\"_ _3\"></span>x for the year Current <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>deferred <span class=\"_ _0\"></span>tax <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>profit or <span class=\"_ _1b\"></span>loss, <span class=\"_ _0\"></span>except when <span class=\"_ _1b\"></span>they<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>rela<span class=\"_ _3\"></span>te <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>ite<span class=\"_ _3\"></span>ms <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>recognised <span class=\"_ _0\"></span>in other <span class=\"_ _0\"></span>comprehensiv<span class=\"_ _3\"></span>e <span class=\"_ _0\"></span>income or <span class=\"_ _0\"></span>directly <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>equity, in <span class=\"_ _0\"></span>which <span class=\"_ _0\"></span>case, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>current <span class=\"_ _0\"></span>and deferred <span class=\"_ _0\"></span>tax are <span class=\"_ _0\"></span>also <span class=\"_ _0\"></span>recognised in other comp<span class=\"_ _3\"></span>rehensive<span class=\"_ _3\"></span> income or di<span class=\"_ _3\"></span>rectly in equ<span class=\"_ _3\"></span>ity respect<span class=\"_ _3\"></span>ively.  When<span class=\"_ _3\"></span> current ta<span class=\"_ _3\"></span>x or def<span class=\"_ _3\"></span>erred tax aris<span class=\"_ _3\"></span>es from th<span class=\"_ _3\"></span>e in<span class=\"ls0\">itial <span class=\"_ _23\"> </span>accounting <span class=\"_ _23\"> </span>for <span class=\"_ _23\"> </span>a <span class=\"_ _20\"> </span>b<span class=\"_ _0\"></span>usiness <span class=\"_ _23\"> </span>combinat<span class=\"_ _3\"></span>ion, <span class=\"_ _23\"> </span>that <span class=\"_ _23\"> </span>tax <span class=\"_ _23\"> </span>effect<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>is <span class=\"_ _23\"> </span>included <span class=\"_ _23\"> </span>in <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>accounti<span class=\"_ _3\"></span>ng <span class=\"_ _23\"> </span>for <span class=\"_ _23\"> </span>the <span class=\"_ _23\"> </span>business<span class=\"_ _3\"></span> </span>combination. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-104": {
   "value": "Property, pl<span class=\"_ _3\"></span>ant and equi<span class=\"_ _3\"></span>pment Property, <span class=\"_ _3\"></span>plant an<span class=\"_ _3\"></span>d equipm<span class=\"_ _3\"></span>ent <span class=\"_ _3\"></span>is stated<span class=\"_ _3\"></span> at c<span class=\"_ _3\"></span>ost les<span class=\"_ _3\"></span>s accumu<span class=\"_ _3\"></span>lated depr<span class=\"_ _3\"></span>eciation an<span class=\"_ _3\"></span>d any <span class=\"_ _1e\"></span>recognised impairment loss.<span class=\"_ _1e\"></span> Depreciation<span class=\"_ _3\"></span> is charged s<span class=\"_ _3\"></span>o as <span class=\"_ _3\"></span>to write off<span class=\"_ _3\"></span> the cost <span class=\"_ _3\"></span>of the ass<span class=\"_ _3\"></span>ets less an<span class=\"_ _3\"></span>y residual val<span class=\"_ _3\"></span>ues over<span class=\"_ _3\"></span> their estimat<span class=\"_ _3\"></span>ed useful lives using the st<span class=\"_ _3\"></span>raight-line met<span class=\"_ _3\"></span>hod on the foll<span class=\"_ _3\"></span>owing basis:  <span class=\"_ _21\"> </span> <span class=\"_ _84\"> </span>% per annu<span class=\"_ _3\"></span>m       <span class=\"_ _85\"> </span>Freehold land an<span class=\"_ _3\"></span>d buildings \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">land <span class=\"_ _86\"> </span>0 </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">buildin<span class=\"ls8\">gs</span> <span class=\"_ _87\"> </span><span class=\"ls3\">5 </span>- <span class=\"lsd\">20</span> </span></span> <span class=\"_ _88\"> </span>Plant and mach<span class=\"_ _3\"></span>inery <span class=\"_ _89\"> </span>10 - <span class=\"ls3\">20</span>  <span class=\"_ _88\"> </span>Fixtures and fitt<span class=\"_ _3\"></span>ings <span class=\"_ _8a\"> </span>10 - <span class=\"ls3\">20</span>  <span class=\"_ _88\"> </span>Computers <span class=\"_ _8b\"> </span>20 - <span class=\"ls3\">33</span> The estima<span class=\"_ _3\"></span>ted us<span class=\"_ _3\"></span>eful <span class=\"_ _3\"></span>lives, r<span class=\"_ _3\"></span>esidual <span class=\"_ _3\"></span>values a<span class=\"_ _3\"></span>nd <span class=\"_ _3\"></span>depreciation<span class=\"_ _3\"></span> met<span class=\"_ _3\"></span>hod use<span class=\"_ _3\"></span>d are<span class=\"_ _3\"></span> re<span class=\"_ _3\"></span>viewed a<span class=\"_ _3\"></span>t t<span class=\"_ _3\"></span>he end <span class=\"_ _1e\"></span>of each <span class=\"_ _3\"></span>reporting<span class=\"_ _3\"></span> period, with th<span class=\"_ _3\"></span>e effect of an<span class=\"_ _3\"></span>y chan<span class=\"_ _3\"></span>ges in the estimate acc<span class=\"_ _3\"></span>ounted for <span class=\"_ _3\"></span>on a prospectiv<span class=\"_ _3\"></span>e basis. An item of <span class=\"_ _0\"></span>property, plant and equipment is de<span class=\"_ _0\"></span>-recognised upon disposal or when no future economic benefits are expected to arise from <span class=\"_ _0\"></span>the continu<span class=\"_ _3\"></span>ed <span class=\"_ _0\"></span>use of <span class=\"_ _0\"></span>the asset.  <span class=\"_ _0\"></span>The gain <span class=\"_ _0\"></span>or loss arising on <span class=\"_ _0\"></span>the disposal or <span class=\"_ _0\"></span>scrappage<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>an asset <span class=\"_ _1d\"> </span>is <span class=\"_ _1c\"></span>determined <span class=\"_ _1c\"></span>as <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>difference<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>between <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"> </span>sales <span class=\"_ _1d\"> </span>proceeds <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>carrying <span class=\"_ _1c\"> </span>amount <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>asset <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>is recognised in the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>income stat<span class=\"_ _3\"></span>ement.<span class=\"ff1\">   </span>Depreciation an<span class=\"_ _3\"></span>d amortisation<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>are included in<span class=\"_ _3\"></span> the income<span class=\"_ _3\"></span> statement<span class=\"_ _3\"></span> under admin<span class=\"_ _3\"></span>istration expense<span class=\"_ _3\"></span>s. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-410": {
   "value": "Depreciation<span class=\"_ _3\"></span> is charged s<span class=\"_ _3\"></span>o as <span class=\"_ _3\"></span>to write off<span class=\"_ _3\"></span> the cost <span class=\"_ _3\"></span>of the ass<span class=\"_ _3\"></span>ets less an<span class=\"_ _3\"></span>y residual val<span class=\"_ _3\"></span>ues over<span class=\"_ _3\"></span> their estimat<span class=\"_ _3\"></span>ed useful lives using the st<span class=\"_ _3\"></span>raight-line met<span class=\"_ _3\"></span>hod on the foll<span class=\"_ _3\"></span>owing basis:  <span class=\"_ _21\"> </span> <span class=\"_ _84\"> </span>% per annu<span class=\"_ _3\"></span>m       <span class=\"_ _85\"> </span>Freehold land an<span class=\"_ _3\"></span>d buildings \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">land <span class=\"_ _86\"> </span>0 </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">buildin<span class=\"ls8\">gs</span> <span class=\"_ _87\"> </span><span class=\"ls3\">5 </span>- <span class=\"lsd\">20</span> </span></span> <span class=\"_ _88\"> </span>Plant and mach<span class=\"_ _3\"></span>inery <span class=\"_ _89\"> </span>10 - <span class=\"ls3\">20</span>  <span class=\"_ _88\"> </span>Fixtures and fitt<span class=\"_ _3\"></span>ings <span class=\"_ _8a\"> </span>10 - <span class=\"ls3\">20</span>  <span class=\"_ _88\"> </span>Computers <span class=\"_ _8b\"> </span>20 - <span class=\"ls3\">33</span> The estima<span class=\"_ _3\"></span>ted us<span class=\"_ _3\"></span>eful <span class=\"_ _3\"></span>lives, r<span class=\"_ _3\"></span>esidual <span class=\"_ _3\"></span>values a<span class=\"_ _3\"></span>nd <span class=\"_ _3\"></span>depreciation<span class=\"_ _3\"></span> met<span class=\"_ _3\"></span>hod use<span class=\"_ _3\"></span>d are<span class=\"_ _3\"></span> re<span class=\"_ _3\"></span>viewed a<span class=\"_ _3\"></span>t t<span class=\"_ _3\"></span>he end <span class=\"_ _1e\"></span>of each <span class=\"_ _3\"></span>reporting<span class=\"_ _3\"></span> period, with th<span class=\"_ _3\"></span>e effect of an<span class=\"_ _3\"></span>y chan<span class=\"_ _3\"></span>ges in the estimate acc<span class=\"_ _3\"></span>ounted for <span class=\"_ _3\"></span>on a prospectiv<span class=\"_ _3\"></span>e basis. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-105": {
   "value": "Investment Pro<span class=\"_ _3\"></span>perty <span class=\"ff9\">\u2013</span> Co<span class=\"_ _1e\"></span>mp<span class=\"_ _0\"></span>any only Investment <span class=\"_ _23\"> </span>property <span class=\"_ _23\"> </span>is <span class=\"_ _23\"> </span>initially <span class=\"_ _23\"> </span>measured <span class=\"_ _23\"> </span>at  c<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>st, <span class=\"_ _23\"> </span>including <span class=\"_ _23\"> </span>transaction <span class=\"_ _23\"> </span>costs <span class=\"_ _23\"> </span>associated <span class=\"_ _23\"> </span>with <span class=\"_ _23\"> </span>the <span class=\"_ _22\"> </span>purchase. Subsequently,<span class=\"_ _3\"></span> the asset is<span class=\"_ _3\"></span> recognised at <span class=\"_ _3\"></span>cost less accumu<span class=\"_ _3\"></span>lated d<span class=\"_ _3\"></span>epreciation an<span class=\"_ _3\"></span>d impairm<span class=\"_ _3\"></span>ent.  Depreciation <span class=\"_ _0\"></span>is <span class=\"_ _1b\"></span>charge<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>so <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>write <span class=\"_ _0\"></span>off <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>cost <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>Investment <span class=\"_ _0\"></span>Property <span class=\"_ _0\"></span>over <span class=\"_ _1b\"></span>its <span class=\"_ _0\"></span>estimated <span class=\"_ _0\"></span>useful <span class=\"_ _1b\"></span>life <span class=\"_ _0\"></span>using the straight-li<span class=\"_ _3\"></span>ne method. The <span class=\"_ _3\"></span>useful economi<span class=\"_ _3\"></span>c life is conside<span class=\"_ _3\"></span>red to be <span class=\"_ _3\"></span>20 years. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-106": {
   "value": "Researc<span class=\"_ _3\"></span>h and develo<span class=\"_ _3\"></span>pment exp<span class=\"_ _3\"></span>enditure<span class=\"ff2\"> </span>Expenditure <span class=\"_ _3\"></span>on research a<span class=\"_ _3\"></span>ctivities is recognise<span class=\"_ _3\"></span>d as an ex<span class=\"_ _3\"></span>pense in the period in <span class=\"_ _3\"></span>which it is in<span class=\"_ _3\"></span>curred. In accordance <span class=\"_ _3\"></span>with IAS 38<span class=\"_ _3\"></span> Intangible Assets,<span class=\"_ _3\"></span> internall<span class=\"_ _3\"></span>y generated inta<span class=\"_ _3\"></span>ngible assets will<span class=\"_ _3\"></span> be capitalised; \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">the Group ha<span class=\"_ _3\"></span>s adequate<span class=\"_ _3\"></span> resources (b<span class=\"_ _3\"></span>oth technical and<span class=\"_ _3\"></span> financial) to complete<span class=\"_ _3\"></span> the project </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">undertake <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>technical <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>easibility <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>project <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>ensure <span class=\"_ _1e\"></span>its <span class=\"_ _3\"></span>comme<span class=\"_ _3\"></span>rcial <span class=\"_ _1e\"></span>viability <span class=\"_ _1e\"></span>for <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>int<span class=\"_ _3\"></span>ended <span class=\"_ _1e\"></span>market </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">where <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>project <span class=\"_ _1b\"></span>has <span class=\"_ _1b\"></span>entered <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>development <span class=\"_ _1b\"></span>phase <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>sufficient<span class=\"_ _3\"></span>ly <span class=\"_ _1b\"></span>self<span class=\"_ _0\"></span>-contained <span class=\"_ _1b\"></span>th<span class=\"_ _3\"></span>at <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>expected </span></span>future economi<span class=\"_ _3\"></span>c benefits can<span class=\"_ _3\"></span> be trace<span class=\"_ _3\"></span>d to those as<span class=\"_ _3\"></span>sets dev<span class=\"_ _3\"></span>eloped in the project<span class=\"_ _3\"></span> \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">it is probable that the future e<span class=\"_ _3\"></span>conomic benefit<span class=\"_ _3\"></span>s that are attributable to<span class=\"_ _3\"></span> those assets will flow to the Group </span></span>in the form o<span class=\"_ _3\"></span>f sales of the<span class=\"_ _3\"></span> developed <span class=\"_ _3\"></span>product and \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">the costs of<span class=\"_ _3\"></span> the asset can<span class=\"_ _3\"></span> be measu<span class=\"_ _3\"></span>red reliably. </span></span>Internally <span class=\"_ _1b\"></span>generated <span class=\"_ _1c\"></span>intangible <span class=\"_ _1b\"></span>assets <span class=\"_ _1c\"></span>are <span class=\"_ _1b\"></span>amortised <span class=\"_ _1c\"></span>on <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"> </span>straight-line <span class=\"_ _1c\"></span>basis <span class=\"_ _1c\"></span>over <span class=\"_ _1b\"></span>their <span class=\"_ _1c\"> </span>useful <span class=\"_ _1c\"> </span>lives <span class=\"_ _1b\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"></span>up <span class=\"_ _1b\"></span>to <span class=\"_ _1d\"> </span>two<span class=\"_ _3\"></span> years. <span class=\"_ _0\"></span>Where no <span class=\"_ _0\"></span>internally generated <span class=\"_ _0\"></span>intangible assets <span class=\"_ _0\"></span>can be <span class=\"_ _1b\"></span>reco<span class=\"_ _3\"></span>gnised, development <span class=\"_ _0\"></span>expenditu<span class=\"_ _3\"></span>re <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>recognised<span class=\"_ _3\"></span> as an expense<span class=\"_ _3\"></span> in the peri<span class=\"_ _3\"></span>od in which it is in<span class=\"_ _3\"></span>curre<span class=\"ls8\">d.</span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-412": {
   "value": "Impairment of<span class=\"_ _3\"></span> tangible an<span class=\"_ _3\"></span>d other int<span class=\"_ _3\"></span>angible asse<span class=\"_ _3\"></span>ts  At <span class=\"_ _1e\"></span>each <span class=\"_ _1e\"></span>balance <span class=\"_ _1e\"></span>sheet <span class=\"_ _1f\"></span>date, <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group <span class=\"_ _1f\"></span>r<span class=\"_ _0\"></span>eviews <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>carrying <span class=\"_ _1e\"></span>amount <span class=\"_ _1f\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _1e\"></span>tangible <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>intangible <span class=\"_ _1f\"></span>assets <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>determine whether <span class=\"_ _1b\"></span>there <span class=\"_ _1b\"></span>is <span class=\"_ _1c\"> </span>any <span class=\"_ _1b\"></span>indication <span class=\"_ _1b\"></span>that <span class=\"_ _1c\"></span>those <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>suffered <span class=\"_ _1b\"></span>an <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1b\"></span>loss. <span class=\"_ _1c\"></span>If <span class=\"_ _1b\"></span>any <span class=\"_ _1c\"></span>such <span class=\"_ _1b\"></span>indication <span class=\"_ _1b\"></span>exists, <span class=\"_ _1b\"></span>the recoverable <span class=\"_ _1b\"></span>amount<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"></span>asset <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>estimated <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>determin<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>extent <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>impairment<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>loss, <span class=\"_ _1b\"></span>if <span class=\"_ _1c\"></span>any. <span class=\"_ _1b\"></span>Where <span class=\"_ _1b\"></span>the asset <span class=\"_ _0\"></span>does <span class=\"_ _1b\"></span>not g<span class=\"_ _0\"></span>enerate <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>independent <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>other <span class=\"_ _1b\"></span>assets,<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the Group <span class=\"_ _1b\"></span>est<span class=\"_ _3\"></span>imates <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>recove<span class=\"_ _3\"></span>rable amount of the<span class=\"_ _3\"></span> cash gene<span class=\"_ _3\"></span>rating unit to wh<span class=\"_ _3\"></span>ich the asset <span class=\"_ _3\"></span>belongs.   Recoverable amoun<span class=\"_ _3\"></span>t is <span class=\"_ _0\"></span>the higher of the fair value less cost to sell <span class=\"_ _0\"></span>and value in use. In assessing value in use, the estimated <span class=\"_ _1b\"></span>future <span class=\"_ _1b\"></span>cash <span class=\"_ _1b\"></span>flows <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>discounted <span class=\"_ _1c\"></span>to <span class=\"_ _1b\"></span>their <span class=\"_ _1b\"></span>present <span class=\"_ _1b\"></span>value <span class=\"_ _1b\"></span>using <span class=\"_ _1c\"></span>a <span class=\"_ _1b\"></span>pre-tax <span class=\"_ _1b\"></span>discount <span class=\"_ _1b\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>reflects <span class=\"_ _1b\"></span>the current market<span class=\"_ _3\"></span> assessment o<span class=\"_ _3\"></span>f the time value<span class=\"_ _3\"></span> of money an<span class=\"_ _3\"></span>d the risk specific<span class=\"_ _3\"></span> to the asset f<span class=\"_ _3\"></span>or which the esti<span class=\"_ _3\"></span>mates of future cash <span class=\"_ _3\"></span>flows have n<span class=\"_ _3\"></span>ot been adjuste<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-423": {
   "value": "Impairment of<span class=\"_ _3\"></span> tangible an<span class=\"_ _3\"></span>d other int<span class=\"_ _3\"></span>angible asse<span class=\"_ _3\"></span>ts  At <span class=\"_ _1e\"></span>each <span class=\"_ _1e\"></span>balance <span class=\"_ _1e\"></span>sheet <span class=\"_ _1f\"></span>date, <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group <span class=\"_ _1f\"></span>r<span class=\"_ _0\"></span>eviews <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>carrying <span class=\"_ _1e\"></span>amount <span class=\"_ _1f\"></span>of <span class=\"_ _3\"></span>its <span class=\"_ _1e\"></span>tangible <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>intangible <span class=\"_ _1f\"></span>assets <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>determine whether <span class=\"_ _1b\"></span>there <span class=\"_ _1b\"></span>is <span class=\"_ _1c\"> </span>any <span class=\"_ _1b\"></span>indication <span class=\"_ _1b\"></span>that <span class=\"_ _1c\"></span>those <span class=\"_ _1b\"></span>assets <span class=\"_ _1b\"></span>suffered <span class=\"_ _1b\"></span>an <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1b\"></span>loss. <span class=\"_ _1c\"></span>If <span class=\"_ _1b\"></span>any <span class=\"_ _1c\"></span>such <span class=\"_ _1b\"></span>indication <span class=\"_ _1b\"></span>exists, <span class=\"_ _1b\"></span>the recoverable <span class=\"_ _1b\"></span>amount<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"></span>asset <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>estimated <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>determin<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>extent <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>impairment<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>loss, <span class=\"_ _1b\"></span>if <span class=\"_ _1c\"></span>any. <span class=\"_ _1b\"></span>Where <span class=\"_ _1b\"></span>the asset <span class=\"_ _0\"></span>does <span class=\"_ _1b\"></span>not g<span class=\"_ _0\"></span>enerate <span class=\"_ _0\"></span>cash <span class=\"_ _0\"></span>flows <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>independent <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>other <span class=\"_ _1b\"></span>assets,<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the Group <span class=\"_ _1b\"></span>est<span class=\"_ _3\"></span>imates <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>recove<span class=\"_ _3\"></span>rable amount of the<span class=\"_ _3\"></span> cash gene<span class=\"_ _3\"></span>rating unit to wh<span class=\"_ _3\"></span>ich the asset <span class=\"_ _3\"></span>belongs.   Recoverable amoun<span class=\"_ _3\"></span>t is <span class=\"_ _0\"></span>the higher of the fair value less cost to sell <span class=\"_ _0\"></span>and value in use. In assessing value in use, the estimated <span class=\"_ _1b\"></span>future <span class=\"_ _1b\"></span>cash <span class=\"_ _1b\"></span>flows <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>discounted <span class=\"_ _1c\"></span>to <span class=\"_ _1b\"></span>their <span class=\"_ _1b\"></span>present <span class=\"_ _1b\"></span>value <span class=\"_ _1b\"></span>using <span class=\"_ _1c\"></span>a <span class=\"_ _1b\"></span>pre-tax <span class=\"_ _1b\"></span>discount <span class=\"_ _1b\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>reflects <span class=\"_ _1b\"></span>the current market<span class=\"_ _3\"></span> assessment o<span class=\"_ _3\"></span>f the time value<span class=\"_ _3\"></span> of money an<span class=\"_ _3\"></span>d the risk specific<span class=\"_ _3\"></span> to the asset f<span class=\"_ _3\"></span>or which the esti<span class=\"_ _3\"></span>mates of future cash <span class=\"_ _3\"></span>flows have n<span class=\"_ _3\"></span>ot been adjuste<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>. For th<span class=\"_ _3\"></span>e Com<span class=\"_ _3\"></span>pany, i<span class=\"_ _3\"></span>mpairment <span class=\"_ _3\"></span>provisions<span class=\"_ _3\"></span> for<span class=\"_ _3\"></span> receiva<span class=\"_ _3\"></span>bles fro<span class=\"_ _3\"></span>m Grou<span class=\"_ _3\"></span>p com<span class=\"_ _3\"></span>panies a<span class=\"_ _3\"></span>re re<span class=\"_ _3\"></span>cogni<span class=\"_ _3\"></span>sed, base<span class=\"_ _3\"></span>d on<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>forward<span class=\"_ _3\"></span> looking expected credit loss <span class=\"_ _0\"></span>method. The <span class=\"_ _0\"></span>methodolog<span class=\"_ _3\"></span>y used to <span class=\"_ _0\"></span>determine the <span class=\"_ _0\"></span>amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the provision is <span class=\"_ _0\"></span>based on whether there<span class=\"_ _3\"></span> has been a si<span class=\"_ _3\"></span>gnifican<span class=\"_ _3\"></span>t increase in credit <span class=\"_ _3\"></span>risk since init<span class=\"_ _3\"></span>ial recognition of th<span class=\"_ _3\"></span>e finan<span class=\"_ _3\"></span>cial asset.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-107": {
   "value": "Investments Investments in <span class=\"_ _3\"></span>subsidiary c<span class=\"_ _3\"></span>ompanies a<span class=\"_ _3\"></span>re stated at c<span class=\"_ _3\"></span>ost less any recognised<span class=\"_ _3\"></span> impairment l<span class=\"_ _3\"></span>oss.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-415": {
   "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": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-108": {
   "value": "Employee Ben<span class=\"_ _3\"></span>efit Trust (E<span class=\"_ _3\"></span>BT) The <span class=\"_ _1c\"> </span>EBT <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>consolidate<span class=\"_ _3\"></span>d <span class=\"_ _1c\"> </span>on <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>basis <span class=\"_ _1d\"> </span>that <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>p<span class=\"_ _0\"></span>arent <span class=\"_ _1c\"></span>has <span class=\"_ _1c\"> </span>control, <span class=\"_ _1c\"> </span>thus <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>assets <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>liabilities <span class=\"_ _1d\"> </span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>EBT <span class=\"_ _1d\"> </span>are included <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>Statement <span class=\"_ _1c\"> </span>of <span class=\"_ _1c\"> </span>F<span class=\"_ _0\"></span>inancial <span class=\"_ _1b\"></span>Position <span class=\"_ _1c\"></span>and <span class=\"_ _1c\"></span>shares <span class=\"_ _1c\"></span>held <span class=\"_ _1c\"></span>by <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>EBT <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"></span>Company <span class=\"_ _1c\"></span>are <span class=\"_ _1c\"></span>presented <span class=\"_ _1b\"></span>as <span class=\"_ _1c\"> </span>a deduction from<span class=\"_ _3\"></span> equity.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-109": {
   "value": "Inventories Inventories <span class=\"_ _1e\"></span>are <span class=\"_ _3\"></span>stated <span class=\"_ _1e\"></span>at the<span class=\"_ _3\"></span> l<span class=\"_ _3\"></span>ower <span class=\"_ _1e\"></span>of cost<span class=\"_ _1e\"></span> or <span class=\"_ _3\"></span>net <span class=\"_ _1e\"></span>realisable <span class=\"_ _1e\"></span>value.  <span class=\"_ _1e\"></span>The sta<span class=\"_ _3\"></span>ndard <span class=\"_ _1e\"></span>cost c<span class=\"_ _3\"></span>omprises<span class=\"_ _3\"></span> dir<span class=\"_ _3\"></span>ect <span class=\"_ _1e\"></span>materials an<span class=\"_ _3\"></span>d where <span class=\"_ _1b\"></span>applicable <span class=\"_ _1b\"></span>direct <span class=\"_ _1b\"></span>labour <span class=\"_ _1c\"></span>costs <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>those <span class=\"_ _1b\"></span>overheads <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>have <span class=\"_ _1c\"></span>been <span class=\"_ _1b\"></span>incurred <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>bringing <span class=\"_ _1b\"></span>the <span class=\"_ _1c\"></span>inventories <span class=\"_ _1b\"></span>to their <span class=\"_ _1c\"></span>present <span class=\"_ _1b\"></span>location <span class=\"_ _1c\"></span>and <span class=\"_ _1b\"></span>condition. <span class=\"_ _1b\"></span>Cost <span class=\"_ _1d\"> </span>is <span class=\"_ _1b\"></span>calculated <span class=\"_ _1c\"></span>using <span class=\"_ _1c\"></span>standard <span class=\"_ _1b\"></span>costing <span class=\"_ _1b\"></span>and <span class=\"_ _1c\"> </span>on <span class=\"_ _1c\"></span>FIFO <span class=\"_ _1c\"></span>basis. <span class=\"_ _1b\"></span>Net <span class=\"_ _1c\"></span>realisable value <span class=\"_ _1d\"> </span>represents <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>estimated <span class=\"_ _1d\"> </span>selling <span class=\"_ _21\"> </span>price <span class=\"_ _1d\"> </span>less <span class=\"_ _21\"> </span>all <span class=\"_ _1d\"> </span>estimated <span class=\"_ _1d\"> </span>costs <span class=\"_ _21\"> </span>to <span class=\"_ _1d\"> </span>completion<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>and <span class=\"_ _21\"> </span>costs <span class=\"_ _1d\"> </span>to <span class=\"_ _1d\"> </span>be <span class=\"_ _21\"> </span>incurred <span class=\"_ _1d\"> </span>in marketing, sellin<span class=\"_ _3\"></span>g and distrib<span class=\"_ _3\"></span>ution. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-413": {
   "value": "Financial as<span class=\"_ _3\"></span>sets Financial assets pr<span class=\"_ _0\"></span>incipally relate to <span class=\"_ _0\"></span>trade receivables. <span class=\"_ _0\"></span>The Group holds <span class=\"_ _0\"></span>the trade r<span class=\"_ _0\"></span>eceivables with the <span class=\"_ _0\"></span>objective of collecting <span class=\"_ _1f\"></span>the <span class=\"_ _1e\"></span>contractu<span class=\"_ _3\"></span>al <span class=\"_ _1f\"></span>cash <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>lows <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>there<span class=\"_ _3\"></span>fore <span class=\"_ _1e\"></span>measur<span class=\"_ _3\"></span>es <span class=\"_ _1f\"></span>them <span class=\"_ _1f\"></span>subsequently <span class=\"_ _1f\"></span>at <span class=\"_ _1e\"></span>amortised <span class=\"_ _1f\"></span>cost <span class=\"_ _1f\"></span>using <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>effective<span class=\"_ _3\"></span> interest metho<span class=\"_ _3\"></span>d.  Trade receivables are initially recognised at f<span class=\"_ _0\"></span>air value. <span class=\"_ _0\"></span>IFRS 9 r<span class=\"_ _0\"></span>equires<span class=\"_ _3\"></span> the <span class=\"_ _0\"></span>use of <span class=\"_ _0\"></span>an expected credit loss model <span class=\"_ _0\"></span>to recognise a<span class=\"_ _3\"></span>n impairm<span class=\"_ _3\"></span>ent allo<span class=\"_ _3\"></span>wance. The <span class=\"_ _1e\"></span>simplified approac<span class=\"_ _3\"></span>h permit<span class=\"_ _3\"></span>ted by I<span class=\"_ _3\"></span>FRS <span class=\"_ _3\"></span>9, requ<span class=\"_ _3\"></span>ires exp<span class=\"_ _3\"></span>ected lifeti<span class=\"_ _3\"></span>me losse<span class=\"_ _3\"></span>s to <span class=\"_ _1b\"></span>be <span class=\"_ _1b\"></span>reco<span class=\"_ _3\"></span>gnised <span class=\"_ _1b\"></span>fr<span class=\"_ _3\"></span>om <span class=\"_ _1b\"></span>initial <span class=\"_ _0\"></span>recognition <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>receivables, <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>this <span class=\"_ _1b\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _1b\"></span>adopted <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group. <span class=\"_ _1b\"></span>During <span class=\"_ _1b\"></span>thi<span class=\"_ _3\"></span>s process the <span class=\"_ _0\"></span>probability of the non-payment of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>trade receivables is assessed. This <span class=\"_ _0\"></span>probability is <span class=\"_ _0\"></span>then multiplied by <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>amount <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>expected <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>arising <span class=\"_ _1d\"> </span>from <span class=\"_ _1d\"> </span>default <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"> </span>determine <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>lifetime <span class=\"_ _1c\"> </span>expected <span class=\"_ _1d\"> </span>credit <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>for <span class=\"_ _1d\"> </span>the receivables. <span class=\"_ _1b\"></span>For <span class=\"_ _1c\"> </span>trade <span class=\"_ _1c\"></span>receivables, <span class=\"_ _1b\"></span>which <span class=\"_ _1c\"> </span>are <span class=\"_ _1b\"></span>r<span class=\"_ _0\"></span>eported <span class=\"_ _1b\"></span>net, <span class=\"_ _1c\"></span>such <span class=\"_ _1c\"> </span>provisions <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"></span>recorded<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"> </span>separate <span class=\"_ _1c\"></span>provision account <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>reported within <span class=\"_ _0\"></span>cost <span class=\"_ _1b\"></span>of sales <span class=\"_ _1b\"></span>in the <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>statement of <span class=\"_ _1b\"></span>compr<span class=\"_ _3\"></span>ehensive income. On confirmation th<span class=\"_ _3\"></span>at the trade receiva<span class=\"_ _3\"></span>ble will not be collecta<span class=\"_ _3\"></span>ble, the gross carr<span class=\"_ _3\"></span>ying value of the asset is written off against the ass<span class=\"_ _3\"></span>ociated provisi<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>n.<span class=\"_ _96\"> </span>For th<span class=\"_ _3\"></span>e Com<span class=\"_ _3\"></span>pany, i<span class=\"_ _3\"></span>mpairment <span class=\"_ _3\"></span>provisions<span class=\"_ _3\"></span> for<span class=\"_ _3\"></span> receiva<span class=\"_ _3\"></span>bles fro<span class=\"_ _3\"></span>m Grou<span class=\"_ _3\"></span>p com<span class=\"_ _3\"></span>panies a<span class=\"_ _3\"></span>re re<span class=\"_ _3\"></span>cogni<span class=\"_ _3\"></span>sed, base<span class=\"_ _3\"></span>d on<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>forward<span class=\"_ _3\"></span> looking expected credit loss <span class=\"_ _0\"></span>method. The <span class=\"_ _0\"></span>methodolog<span class=\"_ _3\"></span>y used to <span class=\"_ _0\"></span>determine the <span class=\"_ _0\"></span>amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the provision is <span class=\"_ _0\"></span>based on whether there<span class=\"_ _3\"></span> has been a si<span class=\"_ _3\"></span>gnifican<span class=\"_ _3\"></span>t increase in credit <span class=\"_ _3\"></span>risk since init<span class=\"_ _3\"></span>ial recognition of th<span class=\"_ _3\"></span>e finan<span class=\"_ _3\"></span>cial asset.<span class=\"_ _96\"> </span>Cash and ca<span class=\"_ _3\"></span>sh equivale<span class=\"_ _3\"></span>nts Cash <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>cash <span class=\"_ _1d\"> </span>equivalents <span class=\"_ _1c\"> </span>include <span class=\"_ _21\"> </span>cash <span class=\"_ _1c\"> </span>in <span class=\"_ _21\"> </span>hand, <span class=\"_ _1c\"> </span>demand <span class=\"_ _1d\"> </span>deposits <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>surplus <span class=\"_ _1d\"> </span>invoice <span class=\"_ _1c\"> </span>finan<span class=\"_ _0\"></span>cing <span class=\"_ _1d\"> </span>amounts, <span class=\"_ _1d\"> </span>and represent <span class=\"_ _3\"></span>cash i<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>he bala<span class=\"_ _3\"></span>nce <span class=\"_ _3\"></span>sheet an<span class=\"_ _1e\"></span>d in the<span class=\"_ _3\"></span> cashfl<span class=\"_ _3\"></span>ow stat<span class=\"_ _3\"></span>ement. <span class=\"_ _3\"></span>Bank <span class=\"_ _1e\"></span>overdrafts ar<span class=\"_ _3\"></span>e sh<span class=\"_ _3\"></span>own wit<span class=\"_ _3\"></span>hin b<span class=\"_ _3\"></span>orrowings <span class=\"_ _3\"></span>in current liabili<span class=\"_ _3\"></span>ties on the conso<span class=\"_ _3\"></span>lidated statement<span class=\"_ _3\"></span> of fina<span class=\"_ _3\"></span>ncial position an<span class=\"_ _3\"></span>d are treated as<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>financin<span class=\"_ _3\"></span>g transactions.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-110": {
   "value": "Financial as<span class=\"_ _3\"></span>sets Financial assets pr<span class=\"_ _0\"></span>incipally relate to <span class=\"_ _0\"></span>trade receivables. <span class=\"_ _0\"></span>The Group holds <span class=\"_ _0\"></span>the trade r<span class=\"_ _0\"></span>eceivables with the <span class=\"_ _0\"></span>objective of collecting <span class=\"_ _1f\"></span>the <span class=\"_ _1e\"></span>contractu<span class=\"_ _3\"></span>al <span class=\"_ _1f\"></span>cash <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>lows <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>there<span class=\"_ _3\"></span>fore <span class=\"_ _1e\"></span>measur<span class=\"_ _3\"></span>es <span class=\"_ _1f\"></span>them <span class=\"_ _1f\"></span>subsequently <span class=\"_ _1f\"></span>at <span class=\"_ _1e\"></span>amortised <span class=\"_ _1f\"></span>cost <span class=\"_ _1f\"></span>using <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>effective<span class=\"_ _3\"></span> interest metho<span class=\"_ _3\"></span>d.  Trade receivables are initially recognised at f<span class=\"_ _0\"></span>air value. <span class=\"_ _0\"></span>IFRS 9 r<span class=\"_ _0\"></span>equires<span class=\"_ _3\"></span> the <span class=\"_ _0\"></span>use of <span class=\"_ _0\"></span>an expected credit loss model <span class=\"_ _0\"></span>to recognise a<span class=\"_ _3\"></span>n impairm<span class=\"_ _3\"></span>ent allo<span class=\"_ _3\"></span>wance. The <span class=\"_ _1e\"></span>simplified approac<span class=\"_ _3\"></span>h permit<span class=\"_ _3\"></span>ted by I<span class=\"_ _3\"></span>FRS <span class=\"_ _3\"></span>9, requ<span class=\"_ _3\"></span>ires exp<span class=\"_ _3\"></span>ected lifeti<span class=\"_ _3\"></span>me losse<span class=\"_ _3\"></span>s to <span class=\"_ _1b\"></span>be <span class=\"_ _1b\"></span>reco<span class=\"_ _3\"></span>gnised <span class=\"_ _1b\"></span>fr<span class=\"_ _3\"></span>om <span class=\"_ _1b\"></span>initial <span class=\"_ _0\"></span>recognition <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>receivables, <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>this <span class=\"_ _1b\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _1b\"></span>adopted <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group. <span class=\"_ _1b\"></span>During <span class=\"_ _1b\"></span>thi<span class=\"_ _3\"></span>s process the <span class=\"_ _0\"></span>probability of the non-payment of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>trade receivables is assessed. This <span class=\"_ _0\"></span>probability is <span class=\"_ _0\"></span>then multiplied by <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>amount <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>expected <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>arising <span class=\"_ _1d\"> </span>from <span class=\"_ _1d\"> </span>default <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"> </span>determine <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>lifetime <span class=\"_ _1c\"> </span>expected <span class=\"_ _1d\"> </span>credit <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>for <span class=\"_ _1d\"> </span>the receivables. <span class=\"_ _1b\"></span>For <span class=\"_ _1c\"> </span>trade <span class=\"_ _1c\"></span>receivables, <span class=\"_ _1b\"></span>which <span class=\"_ _1c\"> </span>are <span class=\"_ _1b\"></span>r<span class=\"_ _0\"></span>eported <span class=\"_ _1b\"></span>net, <span class=\"_ _1c\"></span>such <span class=\"_ _1c\"> </span>provisions <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"></span>recorded<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"> </span>separate <span class=\"_ _1c\"></span>provision account <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>reported within <span class=\"_ _0\"></span>cost <span class=\"_ _1b\"></span>of sales <span class=\"_ _1b\"></span>in the <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>statement of <span class=\"_ _1b\"></span>compr<span class=\"_ _3\"></span>ehensive income. On confirmation th<span class=\"_ _3\"></span>at the trade receiva<span class=\"_ _3\"></span>ble will not be collecta<span class=\"_ _3\"></span>ble, the gross carr<span class=\"_ _3\"></span>ying value of the asset is written off against the ass<span class=\"_ _3\"></span>ociated provisi<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>n.<span class=\"_ _96\"> </span>For th<span class=\"_ _3\"></span>e Com<span class=\"_ _3\"></span>pany, i<span class=\"_ _3\"></span>mpairment <span class=\"_ _3\"></span>provisions<span class=\"_ _3\"></span> for<span class=\"_ _3\"></span> receiva<span class=\"_ _3\"></span>bles fro<span class=\"_ _3\"></span>m Grou<span class=\"_ _3\"></span>p com<span class=\"_ _3\"></span>panies a<span class=\"_ _3\"></span>re re<span class=\"_ _3\"></span>cogni<span class=\"_ _3\"></span>sed, base<span class=\"_ _3\"></span>d on<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>forward<span class=\"_ _3\"></span> looking expected credit loss <span class=\"_ _0\"></span>method. The <span class=\"_ _0\"></span>methodolog<span class=\"_ _3\"></span>y used to <span class=\"_ _0\"></span>determine the <span class=\"_ _0\"></span>amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the provision is <span class=\"_ _0\"></span>based on whether there<span class=\"_ _3\"></span> has been a si<span class=\"_ _3\"></span>gnifican<span class=\"_ _3\"></span>t increase in credit <span class=\"_ _3\"></span>risk since init<span class=\"_ _3\"></span>ial recognition of th<span class=\"_ _3\"></span>e finan<span class=\"_ _3\"></span>cial asset.<span class=\"_ _96\"> </span>Cash and ca<span class=\"_ _3\"></span>sh equivale<span class=\"_ _3\"></span>nts Cash <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>cash <span class=\"_ _1d\"> </span>equivalents <span class=\"_ _1c\"> </span>include <span class=\"_ _21\"> </span>cash <span class=\"_ _1c\"> </span>in <span class=\"_ _21\"> </span>hand, <span class=\"_ _1c\"> </span>demand <span class=\"_ _1d\"> </span>deposits <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>surplus <span class=\"_ _1d\"> </span>invoice <span class=\"_ _1c\"> </span>finan<span class=\"_ _0\"></span>cing <span class=\"_ _1d\"> </span>amounts, <span class=\"_ _1d\"> </span>and represent <span class=\"_ _3\"></span>cash i<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>he bala<span class=\"_ _3\"></span>nce <span class=\"_ _3\"></span>sheet an<span class=\"_ _1e\"></span>d in the<span class=\"_ _3\"></span> cashfl<span class=\"_ _3\"></span>ow stat<span class=\"_ _3\"></span>ement. <span class=\"_ _3\"></span>Bank <span class=\"_ _1e\"></span>overdrafts ar<span class=\"_ _3\"></span>e sh<span class=\"_ _3\"></span>own wit<span class=\"_ _3\"></span>hin b<span class=\"_ _3\"></span>orrowings <span class=\"_ _3\"></span>in current liabili<span class=\"_ _3\"></span>ties on the conso<span class=\"_ _3\"></span>lidated statement<span class=\"_ _3\"></span> of fina<span class=\"_ _3\"></span>ncial position an<span class=\"_ _3\"></span>d are treated as<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>financin<span class=\"_ _3\"></span>g transactions.<span class=\"_ _96\"> </span>Financial liabili<span class=\"_ _3\"></span>ties Financial <span class=\"_ _1b\"></span>liabilities <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"> </span>recognised <span class=\"_ _1b\"></span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>Group\u2019s <span class=\"_ _1b\"></span>balance <span class=\"_ _1c\"></span>sheet <span class=\"_ _1b\"></span>when <span class=\"_ _1d\"> </span>the <span class=\"_ _1b\"></span>Group <span class=\"_ _1c\"></span>becom<span class=\"_ _3\"></span>es <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arty <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>contractual provision of the<span class=\"_ _3\"></span> instrument. Trade payables,<span class=\"_ _3\"></span> overdrafts,<span class=\"_ _3\"></span> invoice finan<span class=\"_ _3\"></span>ce facilit<span class=\"_ _3\"></span>ies and other sho<span class=\"_ _3\"></span>rt-term liabilities, are initial<span class=\"_ _3\"></span>ly recognised at fair value and subs<span class=\"_ _3\"></span>equently car<span class=\"_ _3\"></span>ried at amortise<span class=\"_ _3\"></span>d cost usin<span class=\"_ _3\"></span>g the effect<span class=\"_ _3\"></span>ive rate meth<span class=\"_ _3\"></span>od. Bank Loans<span class=\"_ _3\"></span> Bank <span class=\"_ _20\"> </span>loans <span class=\"_ _20\"> </span>are <span class=\"_ _21\"> </span>initially <span class=\"_ _20\"> </span>recognised <span class=\"_ _20\"> </span>at <span class=\"_ _20\"> </span>fair <span class=\"_ _21\"> </span>v<span class=\"_ _0\"></span>alue <span class=\"_ _20\"> </span>net <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>any <span class=\"_ _20\"> </span>transaction <span class=\"_ _21\"> </span>costs <span class=\"_ _20\"> </span>attributable <span class=\"_ _21\"> </span>to <span class=\"_ _23\"> </span>the <span class=\"_ _20\"> </span>issu<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>the instrument.<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>Such <span class=\"_ _1d\"> </span>interest-bearing <span class=\"_ _1d\"> </span>liabilities <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>subsequently <span class=\"_ _1d\"> </span>measured <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>amortised <span class=\"_ _1d\"> </span>cost <span class=\"_ _1d\"> </span>ensuring <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>interest element of the<span class=\"_ _3\"></span> borrowing is<span class=\"_ _3\"></span> expensed o<span class=\"_ _3\"></span>ver the repaym<span class=\"_ _3\"></span>ent peri<span class=\"_ _3\"></span>od at a constan<span class=\"_ _3\"></span>t rate. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-424": {
   "value": "Trade receivables are initially recognised at f<span class=\"_ _0\"></span>air value. <span class=\"_ _0\"></span>IFRS 9 r<span class=\"_ _0\"></span>equires<span class=\"_ _3\"></span> the <span class=\"_ _0\"></span>use of <span class=\"_ _0\"></span>an expected credit loss model <span class=\"_ _0\"></span>to recognise a<span class=\"_ _3\"></span>n impairm<span class=\"_ _3\"></span>ent allo<span class=\"_ _3\"></span>wance. The <span class=\"_ _1e\"></span>simplified approac<span class=\"_ _3\"></span>h permit<span class=\"_ _3\"></span>ted by I<span class=\"_ _3\"></span>FRS <span class=\"_ _3\"></span>9, requ<span class=\"_ _3\"></span>ires exp<span class=\"_ _3\"></span>ected lifeti<span class=\"_ _3\"></span>me losse<span class=\"_ _3\"></span>s to <span class=\"_ _1b\"></span>be <span class=\"_ _1b\"></span>reco<span class=\"_ _3\"></span>gnised <span class=\"_ _1b\"></span>fr<span class=\"_ _3\"></span>om <span class=\"_ _1b\"></span>initial <span class=\"_ _0\"></span>recognition <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>receivables, <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>this <span class=\"_ _1b\"></span>has <span class=\"_ _0\"></span>been <span class=\"_ _1b\"></span>adopted <span class=\"_ _0\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group. <span class=\"_ _1b\"></span>During <span class=\"_ _1b\"></span>thi<span class=\"_ _3\"></span>s process the <span class=\"_ _0\"></span>probability of the non-payment of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>trade receivables is assessed. This <span class=\"_ _0\"></span>probability is <span class=\"_ _0\"></span>then multiplied by <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>amount <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1d\"> </span>expected <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>arising <span class=\"_ _1d\"> </span>from <span class=\"_ _1d\"> </span>default <span class=\"_ _1d\"> </span>to <span class=\"_ _1c\"> </span>determine <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>lifetime <span class=\"_ _1c\"> </span>expected <span class=\"_ _1d\"> </span>credit <span class=\"_ _1d\"> </span>loss <span class=\"_ _1d\"> </span>for <span class=\"_ _1d\"> </span>the receivables. <span class=\"_ _1b\"></span>For <span class=\"_ _1c\"> </span>trade <span class=\"_ _1c\"></span>receivables, <span class=\"_ _1b\"></span>which <span class=\"_ _1c\"> </span>are <span class=\"_ _1b\"></span>r<span class=\"_ _0\"></span>eported <span class=\"_ _1b\"></span>net, <span class=\"_ _1c\"></span>such <span class=\"_ _1c\"> </span>provisions <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"></span>recorded<span class=\"_ _3\"></span> <span class=\"_ _1c\"></span>in <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"> </span>separate <span class=\"_ _1c\"></span>provision account <span class=\"_ _0\"></span>with <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>loss <span class=\"_ _0\"></span>being <span class=\"_ _0\"></span>reported within <span class=\"_ _0\"></span>cost <span class=\"_ _1b\"></span>of sales <span class=\"_ _1b\"></span>in the <span class=\"_ _0\"></span>consolidated <span class=\"_ _0\"></span>statement of <span class=\"_ _1b\"></span>compr<span class=\"_ _3\"></span>ehensive income. On confirmation th<span class=\"_ _3\"></span>at the trade receiva<span class=\"_ _3\"></span>ble will not be collecta<span class=\"_ _3\"></span>ble, the gross carr<span class=\"_ _3\"></span>ying value of the asset is written off against the ass<span class=\"_ _3\"></span>ociated provisi<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>n.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-429": {
   "value": "For th<span class=\"_ _3\"></span>e Com<span class=\"_ _3\"></span>pany, i<span class=\"_ _3\"></span>mpairment <span class=\"_ _3\"></span>provisions<span class=\"_ _3\"></span> for<span class=\"_ _3\"></span> receiva<span class=\"_ _3\"></span>bles fro<span class=\"_ _3\"></span>m Grou<span class=\"_ _3\"></span>p com<span class=\"_ _3\"></span>panies a<span class=\"_ _3\"></span>re re<span class=\"_ _3\"></span>cogni<span class=\"_ _3\"></span>sed, base<span class=\"_ _3\"></span>d on<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>forward<span class=\"_ _3\"></span> looking expected credit loss <span class=\"_ _0\"></span>method. The <span class=\"_ _0\"></span>methodolog<span class=\"_ _3\"></span>y used to <span class=\"_ _0\"></span>determine the <span class=\"_ _0\"></span>amount of<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>the provision is <span class=\"_ _0\"></span>based on whether there<span class=\"_ _3\"></span> has been a si<span class=\"_ _3\"></span>gnifican<span class=\"_ _3\"></span>t increase in credit <span class=\"_ _3\"></span>risk since init<span class=\"_ _3\"></span>ial recognition of th<span class=\"_ _3\"></span>e finan<span class=\"_ _3\"></span>cial asset.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-425": {
   "value": "Cash and ca<span class=\"_ _3\"></span>sh equivale<span class=\"_ _3\"></span>nts Cash <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>cash <span class=\"_ _1d\"> </span>equivalents <span class=\"_ _1c\"> </span>include <span class=\"_ _21\"> </span>cash <span class=\"_ _1c\"> </span>in <span class=\"_ _21\"> </span>hand, <span class=\"_ _1c\"> </span>demand <span class=\"_ _1d\"> </span>deposits <span class=\"_ _1d\"> </span>and <span class=\"_ _1d\"> </span>surplus <span class=\"_ _1d\"> </span>invoice <span class=\"_ _1c\"> </span>finan<span class=\"_ _0\"></span>cing <span class=\"_ _1d\"> </span>amounts, <span class=\"_ _1d\"> </span>and represent <span class=\"_ _3\"></span>cash i<span class=\"_ _3\"></span>n t<span class=\"_ _3\"></span>he bala<span class=\"_ _3\"></span>nce <span class=\"_ _3\"></span>sheet an<span class=\"_ _1e\"></span>d in the<span class=\"_ _3\"></span> cashfl<span class=\"_ _3\"></span>ow stat<span class=\"_ _3\"></span>ement. <span class=\"_ _3\"></span>Bank <span class=\"_ _1e\"></span>overdrafts ar<span class=\"_ _3\"></span>e sh<span class=\"_ _3\"></span>own wit<span class=\"_ _3\"></span>hin b<span class=\"_ _3\"></span>orrowings <span class=\"_ _3\"></span>in current liabili<span class=\"_ _3\"></span>ties on the conso<span class=\"_ _3\"></span>lidated statement<span class=\"_ _3\"></span> of fina<span class=\"_ _3\"></span>ncial position an<span class=\"_ _3\"></span>d are treated as<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>financin<span class=\"_ _3\"></span>g transactions.<span class=\"_ _96\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-414": {
   "value": "Financial liabili<span class=\"_ _3\"></span>ties Financial <span class=\"_ _1b\"></span>liabilities <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"> </span>recognised <span class=\"_ _1b\"></span>in <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>Group\u2019s <span class=\"_ _1b\"></span>balance <span class=\"_ _1c\"></span>sheet <span class=\"_ _1b\"></span>when <span class=\"_ _1d\"> </span>the <span class=\"_ _1b\"></span>Group <span class=\"_ _1c\"></span>becom<span class=\"_ _3\"></span>es <span class=\"_ _1b\"></span>p<span class=\"_ _0\"></span>arty <span class=\"_ _1b\"></span>to <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>contractual provision of the<span class=\"_ _3\"></span> instrument. Trade payables,<span class=\"_ _3\"></span> overdrafts,<span class=\"_ _3\"></span> invoice finan<span class=\"_ _3\"></span>ce facilit<span class=\"_ _3\"></span>ies and other sho<span class=\"_ _3\"></span>rt-term liabilities, are initial<span class=\"_ _3\"></span>ly recognised at fair value and subs<span class=\"_ _3\"></span>equently car<span class=\"_ _3\"></span>ried at amortise<span class=\"_ _3\"></span>d cost usin<span class=\"_ _3\"></span>g the effect<span class=\"_ _3\"></span>ive rate meth<span class=\"_ _3\"></span>od. Bank Loans<span class=\"_ _3\"></span> Bank <span class=\"_ _20\"> </span>loans <span class=\"_ _20\"> </span>are <span class=\"_ _21\"> </span>initially <span class=\"_ _20\"> </span>recognised <span class=\"_ _20\"> </span>at <span class=\"_ _20\"> </span>fair <span class=\"_ _21\"> </span>v<span class=\"_ _0\"></span>alue <span class=\"_ _20\"> </span>net <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>any <span class=\"_ _20\"> </span>transaction <span class=\"_ _21\"> </span>costs <span class=\"_ _20\"> </span>attributable <span class=\"_ _21\"> </span>to <span class=\"_ _23\"> </span>the <span class=\"_ _20\"> </span>issu<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>the instrument.<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>Such <span class=\"_ _1d\"> </span>interest-bearing <span class=\"_ _1d\"> </span>liabilities <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>subsequently <span class=\"_ _1d\"> </span>measured <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>amortised <span class=\"_ _1d\"> </span>cost <span class=\"_ _1d\"> </span>ensuring <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>interest element of the<span class=\"_ _3\"></span> borrowing is<span class=\"_ _3\"></span> expensed o<span class=\"_ _3\"></span>ver the repaym<span class=\"_ _3\"></span>ent peri<span class=\"_ _3\"></span>od at a constan<span class=\"_ _3\"></span>t rate. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-426": {
   "value": "Trade payables,<span class=\"_ _3\"></span> overdrafts,<span class=\"_ _3\"></span> invoice finan<span class=\"_ _3\"></span>ce facilit<span class=\"_ _3\"></span>ies and other sho<span class=\"_ _3\"></span>rt-term liabilities, are initial<span class=\"_ _3\"></span>ly recognised at fair value and subs<span class=\"_ _3\"></span>equently car<span class=\"_ _3\"></span>ried at amortise<span class=\"_ _3\"></span>d cost usin<span class=\"_ _3\"></span>g the effect<span class=\"_ _3\"></span>ive rate meth<span class=\"_ _3\"></span>od. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-427": {
   "value": "Bank Loans<span class=\"_ _3\"></span> Bank <span class=\"_ _20\"> </span>loans <span class=\"_ _20\"> </span>are <span class=\"_ _21\"> </span>initially <span class=\"_ _20\"> </span>recognised <span class=\"_ _20\"> </span>at <span class=\"_ _20\"> </span>fair <span class=\"_ _21\"> </span>v<span class=\"_ _0\"></span>alue <span class=\"_ _20\"> </span>net <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>any <span class=\"_ _20\"> </span>transaction <span class=\"_ _21\"> </span>costs <span class=\"_ _20\"> </span>attributable <span class=\"_ _21\"> </span>to <span class=\"_ _23\"> </span>the <span class=\"_ _20\"> </span>issu<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>the instrument.<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>Such <span class=\"_ _1d\"> </span>interest-bearing <span class=\"_ _1d\"> </span>liabilities <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>subsequently <span class=\"_ _1d\"> </span>measured <span class=\"_ _1c\"> </span>at <span class=\"_ _1d\"> </span>amortised <span class=\"_ _1d\"> </span>cost <span class=\"_ _1d\"> </span>ensuring <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>interest element of the<span class=\"_ _3\"></span> borrowing is<span class=\"_ _3\"></span> expensed o<span class=\"_ _3\"></span>ver the repaym<span class=\"_ _3\"></span>ent peri<span class=\"_ _3\"></span>od at a constan<span class=\"_ _3\"></span>t rate. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-111": {
   "value": "Share-based p<span class=\"_ _3\"></span>ayments Equity-settl<span class=\"_ _3\"></span>ed <span class=\"_ _0\"></span>share-based p<span class=\"_ _0\"></span>ayments to <span class=\"_ _0\"></span>employees <span class=\"_ _0\"></span>and o<span class=\"_ _0\"></span>thers<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>providing <span class=\"_ _0\"></span>similar services <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>measured <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>fair value <span class=\"_ _1e\"></span>at <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>grant <span class=\"_ _1e\"></span>date. <span class=\"_ _1e\"></span> Th<span class=\"_ _3\"></span>e <span class=\"_ _1e\"></span>fair <span class=\"_ _1e\"></span>value <span class=\"_ _1e\"></span>excludes <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>effect <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>non-market <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>vesting <span class=\"_ _1e\"></span>conditions. <span class=\"_ _1e\"></span>Details <span class=\"_ _1e\"></span>regarding<span class=\"_ _3\"></span> the determina<span class=\"_ _3\"></span>tion of the fair<span class=\"_ _3\"></span> valu<span class=\"_ _3\"></span>e of equity-settled share-b<span class=\"_ _3\"></span>ased payments a<span class=\"_ _3\"></span>re set out in<span class=\"_ _3\"></span> note 26. The fair <span class=\"_ _0\"></span>value <span class=\"_ _0\"></span>determined at <span class=\"_ _0\"></span>the gr<span class=\"_ _0\"></span>ant date <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the equity<span class=\"_ _0\"></span>-settled share-based payments is <span class=\"_ _0\"></span>expensed <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>a straight line <span class=\"_ _1e\"></span>basis <span class=\"_ _1e\"></span>over <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>vesting <span class=\"_ _1e\"></span>period, <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>on <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group\u2019s <span class=\"_ _1e\"></span>estimat<span class=\"_ _3\"></span>e <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>shares <span class=\"_ _3\"></span>that <span class=\"_ _1f\"></span>will <span class=\"_ _1e\"></span>ev<span class=\"_ _0\"></span>entua<span class=\"_ _3\"></span>lly <span class=\"_ _1e\"></span>vest. <span class=\"_ _1e\"></span> <span class=\"_ _1e\"></span>At ea<span class=\"_ _3\"></span>ch<span class=\"ff2\"> <span class=\"_ _1e\"></span>balance </span>sheet date the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Group re<span class=\"_ _3\"></span>vises it<span class=\"_ _3\"></span>s estimate of the<span class=\"_ _3\"></span> number<span class=\"_ _3\"></span> of sha<span class=\"_ _3\"></span>res expected<span class=\"_ _3\"></span> to vest as<span class=\"_ _3\"></span> a re<span class=\"_ _3\"></span>sult of the ef<span class=\"_ _3\"></span>fect of non-<span class=\"_ _96\"> </span>market based vesting condition<span class=\"_ _3\"></span>s.  <span class=\"_ _0\"></span>The impact of the revision of the or<span class=\"_ _0\"></span>iginal estimate, if any, is recognised in profit or loss <span class=\"_ _0\"></span>such <span class=\"_ _0\"></span>that the <span class=\"_ _0\"></span>cumulative expense r<span class=\"_ _0\"></span>eflects the revised estimate, with <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>correspondin<span class=\"_ _3\"></span>g <span class=\"_ _0\"></span>adjustment to <span class=\"_ _0\"></span>equity<span class=\"_ _3\"></span> reserves.<span class=\"_ _96\"> </span> The <span class=\"_ _1e\"></span>replacement <span class=\"_ _1f\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1e\"></span>equity-settled <span class=\"_ _1e\"></span>share-based <span class=\"_ _1f\"></span>p<span class=\"_ _0\"></span>ayments<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>during <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>vesting <span class=\"_ _1e\"></span>period <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>measured <span class=\"_ _1e\"></span>at <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>incremental<span class=\"_ _1e\"></span> fair value. The measurement of the amount recognise<span class=\"_ _3\"></span>d for services received over the period from the modification<span class=\"_ _3\"></span> date u<span class=\"_ _3\"></span>ntil <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>date <span class=\"_ _1e\"></span>when the<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>modified <span class=\"_ _3\"></span>equity <span class=\"_ _3\"></span>instrum<span class=\"_ _3\"></span>ents <span class=\"_ _1e\"></span>vest is <span class=\"_ _1e\"></span>expensed <span class=\"_ _3\"></span>on a <span class=\"_ _1e\"></span>straight <span class=\"_ _3\"></span>line <span class=\"_ _3\"></span>basis <span class=\"_ _3\"></span>over <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>modified vesting <span class=\"_ _1e\"></span>period, <span class=\"_ _1e\"></span>in <span class=\"_ _3\"></span>addition <span class=\"_ _1e\"></span>to <span class=\"_ _3\"></span>th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>amount<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>based <span class=\"_ _1f\"></span>o<span class=\"_ _0\"></span>n <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>gr<span class=\"_ _0\"></span>ant <span class=\"_ _1e\"></span>date <span class=\"_ _1e\"></span>fair <span class=\"_ _3\"></span>value <span class=\"_ _1f\"></span>of the<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>original <span class=\"_ _1e\"></span>eq<span class=\"_ _0\"></span>uity <span class=\"_ _1e\"></span>instruments, <span class=\"_ _1e\"></span>which is recognised o<span class=\"_ _3\"></span>ver the rema<span class=\"_ _3\"></span>inder of th<span class=\"_ _3\"></span>e original vesting period.<span class=\"_ _3\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-112": {
   "value": "Earnings per <span class=\"_ _3\"></span>share Basic <span class=\"_ _1d\"> </span>earnings <span class=\"_ _1c\"></span>per <span class=\"_ _1d\"> </span>share <span class=\"_ _1c\"> </span>is <span class=\"_ _1d\"> </span>calculated <span class=\"_ _1c\"> </span>by <span class=\"_ _1d\"> </span>dividing <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>profit <span class=\"_ _1d\"> </span>attributable <span class=\"_ _1c\"></span>to <span class=\"_ _1d\"> </span>ordinary <span class=\"_ _1c\"> </span>shareholders <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>parent Company <span class=\"_ _1b\"></span>by <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>weighted <span class=\"_ _1b\"></span>average <span class=\"_ _1b\"></span>number <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>ordinary <span class=\"_ _1b\"></span>shares <span class=\"_ _1b\"></span>outstanding <span class=\"_ _0\"></span>during <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>year. <span class=\"_ _1b\"></span>Diluted <span class=\"_ _1b\"></span>earnings <span class=\"_ _0\"></span>per share <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>calculat<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>by <span class=\"_ _1b\"></span>dividing <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>profit <span class=\"_ _1b\"></span>attribut<span class=\"_ _3\"></span>able <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>ordinary <span class=\"_ _1b\"></span>shareholders <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>parent <span class=\"_ _1b\"></span>Compan<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>by <span class=\"_ _1b\"></span>the weighted averag<span class=\"_ _3\"></span>e number o<span class=\"_ _3\"></span>f ordinary sha<span class=\"_ _3\"></span>res during th<span class=\"_ _3\"></span>e year adju<span class=\"_ _3\"></span>sted for the <span class=\"_ _3\"></span>potentially diluti<span class=\"_ _3\"></span>ve ordinary shar<span class=\"_ _3\"></span>es. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-113": {
   "value": "Dividends Dividends <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>recognise<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>when <span class=\"_ _1b\"></span>they <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>legally <span class=\"_ _1b\"></span>payable. <span class=\"_ _1b\"></span>Interim <span class=\"_ _1b\"></span>dividends <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>recognised <span class=\"_ _1b\"></span>when <span class=\"_ _1b\"></span>declared <span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _1b\"></span>the Directors. Final <span class=\"_ _3\"></span>dividends are<span class=\"_ _3\"></span> disclosed when app<span class=\"_ _3\"></span>roved by t<span class=\"_ _1e\"></span>he shareholders at the <span class=\"_ _3\"></span>general meet<span class=\"_ _3\"></span>ing. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-114": {
   "value": "Share capita<span class=\"_ _3\"></span>l and share pr<span class=\"_ _1e\"></span>e<span class=\"_ _0\"></span>mium Financial <span class=\"_ _1b\"></span>instruments <span class=\"_ _1c\"></span>issued <span class=\"_ _1b\"></span>by <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>Group <span class=\"_ _1c\"></span>are <span class=\"_ _1b\"></span>classified <span class=\"_ _1c\"> </span>as <span class=\"_ _1c\"></span>equity <span class=\"_ _1b\"></span>only <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>extent <span class=\"_ _1c\"></span>that <span class=\"_ _1b\"></span>they <span class=\"_ _1c\"></span>do <span class=\"_ _1c\"></span>not <span class=\"_ _1b\"></span>meet <span class=\"_ _1c\"> </span>the definition of a <span class=\"_ _3\"></span>financial liabil<span class=\"_ _3\"></span>ity or financial asset<span class=\"_ _3\"></span>.   The Group's <span class=\"_ _3\"></span>ordinary shares a<span class=\"_ _3\"></span>re classified as<span class=\"_ _3\"></span> equity instrum<span class=\"_ _1e\"></span>ents.<span class=\"_ _0\"></span> ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-116": {
   "value": "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 24 to 32. ",
   "dimensions": {
    "concept": "creightonsplc:DescriptionOfAccountingPolicyForImpactOfClimateChangeExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-115": {
   "value": "Exceptional it<span class=\"_ _3\"></span>ems Exceptional <span class=\"_ _1c\"></span>items <span class=\"_ _1c\"></span>are <span class=\"_ _1c\"> </span>non-recurring <span class=\"_ _1c\"></span>material <span class=\"_ _1c\"></span>items <span class=\"_ _1c\"></span>which <span class=\"_ _1b\"></span>are <span class=\"_ _1d\"> </span>outside <span class=\"_ _1c\"></span>the <span class=\"_ _1c\"> </span>normal <span class=\"_ _1c\"></span>scope <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span><span class=\"ff6\">Group\u2019s <span class=\"_ _1c\"></span>ordinary </span>activities <span class=\"_ _1e\"></span>such <span class=\"_ _1e\"></span>as <span class=\"_ _1e\"></span>liabilities <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>costs <span class=\"_ _1e\"></span>arising <span class=\"_ _1e\"></span>from <span class=\"_ _1e\"></span>a <span class=\"_ _1e\"></span>fundamenta<span class=\"_ _3\"></span>l <span class=\"_ _1e\"></span>restructuring <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group\u2019s <span class=\"_ _1e\"></span>operations, <span class=\"_ _1e\"></span>impairment<span class=\"_ _1e\"></span> of assets and<span class=\"_ _3\"></span> acquisition relat<span class=\"_ _3\"></span>ed costs.<span class=\"ff1\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "3<span class=\"ff4\"> <span class=\"_ _79\"> </span></span>Critical accou<span class=\"_ _3\"></span>nting judg<span class=\"_ _3\"></span>ements and <span class=\"_ _3\"></span>sources of est<span class=\"_ _3\"></span>imation uncer<span class=\"_ _3\"></span>tainty (cont<span class=\"_ _3\"></span>inued)<span class=\"ff2\"> </span>Critical judge<span class=\"_ _3\"></span>ments in ap<span class=\"_ _3\"></span>plying th<span class=\"_ _3\"></span>e Group\u2019s accou<span class=\"_ _3\"></span>nting polic<span class=\"_ _3\"></span>ies<span class=\"ff1\"> </span>In <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>process of <span class=\"_ _1b\"></span>applyin<span class=\"_ _3\"></span>g <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Group\u2019s accounting po<span class=\"_ _0\"></span>licies, which <span class=\"_ _0\"></span>are <span class=\"_ _0\"></span>described in <span class=\"_ _1b\"></span>note<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>2, <span class=\"_ _0\"></span>management has <span class=\"_ _0\"></span>made the  f<span class=\"_ _3\"></span>ollowing <span class=\"_ _23\"> </span>judgements  t<span class=\"_ _3\"></span>hat <span class=\"_ _23\"> </span>have  th<span class=\"_ _3\"></span>e  mo<span class=\"_ _3\"></span>st  si<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span>nificant <span class=\"_ _23\"> </span>effect  on<span class=\"_ _1e\"></span>  the  am<span class=\"_ _3\"></span>ounts <span class=\"_ _23\"> </span>recognised  in<span class=\"_ _1e\"></span>  the <span class=\"_ _22\"> </span>financial statements.<span class=\"_ _3\"></span> Key sources <span class=\"_ _3\"></span>of estimati<span class=\"_ _3\"></span>on uncertain<span class=\"_ _3\"></span>ty Inventory pr<span class=\"_ _3\"></span>ovision: An <span class=\"_ _1d\"> </span>estimate <span class=\"_ _21\"> </span>is <span class=\"_ _1c\"> </span>r<span class=\"_ _0\"></span>equired <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>determining<span class=\"_ _3\"></span> <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>value <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>any <span class=\"_ _1c\"> </span>p<span class=\"_ _0\"></span>rovisions <span class=\"_ _1d\"> </span>held <span class=\"_ _1d\"> </span>against <span class=\"_ _1d\"> </span>inv<span class=\"_ _0\"></span>entory. <span class=\"_ _1d\"> </span>In <span class=\"_ _1d\"> </span>determining <span class=\"_ _1d\"> </span>this provision, <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Directors <span class=\"_ _0\"></span>have <span class=\"_ _0\"></span>made <span class=\"_ _1b\"></span>an <span class=\"_ _0\"></span>assessment <span class=\"_ _0\"></span>based on <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>historic <span class=\"_ _0\"></span>realisable <span class=\"_ _0\"></span>value <span class=\"_ _1b\"></span>of f<span class=\"_ _0\"></span>inished <span class=\"_ _0\"></span>products <span class=\"_ _0\"></span>and made <span class=\"_ _0\"></span>provision <span class=\"_ _1b\"></span>for <span class=\"_ _0\"></span>all <span class=\"_ _1b\"></span>raw <span class=\"_ _1b\"></span>m<span class=\"_ _3\"></span>aterials <span class=\"_ _1b\"></span>with<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>no <span class=\"_ _0\"></span>current <span class=\"_ _1b\"></span>dema<span class=\"_ _3\"></span>nd <span class=\"_ _1b\"></span>base<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>on <span class=\"_ _0\"></span>orders <span class=\"_ _1b\"></span>and <span class=\"_ _0\"></span>forecasts <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>system<span class=\"_ _1e\"></span> <span class=\"_ _1b\"></span>at <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> year en<span class=\"_ _3\"></span>d, each<span class=\"_ _3\"></span> it<span class=\"_ _3\"></span>em is<span class=\"_ _3\"></span> a<span class=\"_ _3\"></span>ssessed <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>rev<span class=\"_ _0\"></span>iewed <span class=\"_ _1e\"></span>for future <span class=\"_ _3\"></span>usage <span class=\"_ _1e\"></span>as part <span class=\"_ _1e\"></span>of the <span class=\"_ _3\"></span>inventory <span class=\"_ _1e\"></span>provision calcul<span class=\"_ _3\"></span>ation. Future<span class=\"_ _1e\"></span> demand <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>based <span class=\"_ _1d\"> </span>on <span class=\"_ _1d\"> </span>forecast <span class=\"_ _1d\"> </span>built <span class=\"_ _1d\"> </span>up <span class=\"_ _1d\"> </span>from <span class=\"_ _1d\"> </span>product <span class=\"_ _1d\"> </span>level <span class=\"_ _1c\"> </span>demand <span class=\"_ _1d\"> </span>by <span class=\"_ _1d\"> </span>customer. <span class=\"_ _1d\"> </span>This <span class=\"_ _1d\"> </span>forecasted <span class=\"_ _1d\"> </span>demand <span class=\"_ _1c\"> </span>where possible <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>b<span class=\"_ _0\"></span>uilt <span class=\"_ _1b\"></span>on <span class=\"_ _1b\"></span>historic <span class=\"_ _1b\"></span>actual <span class=\"_ _1b\"></span>sales <span class=\"_ _1c\"> </span>to <span class=\"_ _1b\"></span>end <span class=\"_ _1c\"></span>consume<span class=\"_ _3\"></span>r <span class=\"_ _1b\"></span>based <span class=\"_ _1b\"></span>on <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>previous <span class=\"_ _1b\"></span>3 <span class=\"_ _1b\"></span>months <span class=\"_ _1b\"></span>adjusted <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>seasonal trends an<span class=\"_ _3\"></span>d known n<span class=\"_ _1e\"></span>ew listings or <span class=\"_ _3\"></span>discontinu<span class=\"_ _3\"></span>ations. The <span class=\"_ _3\"></span>inventory <span class=\"_ _3\"></span>value is <span class=\"_ _1e\"></span>\u00a38,225,000 (2023: <span class=\"_ _1e\"></span>\u00a310,228,000). This <span class=\"_ _3\"></span>is net <span class=\"_ _1e\"></span>of pro<span class=\"_ _3\"></span>visions <span class=\"_ _1e\"></span>of \u00a3<span class=\"_ _3\"></span>982,000 <span class=\"_ _1e\"></span>(2023: <span class=\"_ _1e\"></span>\u00a31<span class=\"_ _0\"></span>,014,0<span class=\"_ _3\"></span>00) <span class=\"_ _1e\"></span>for r<span class=\"_ _3\"></span>esidual <span class=\"_ _1e\"></span>inventories pe<span class=\"_ _3\"></span>r <span class=\"_ _3\"></span>note <span class=\"_ _1e\"></span>18, <span class=\"_ _1e\"></span>which h<span class=\"_ _3\"></span>as <span class=\"_ _3\"></span>historically <span class=\"_ _1e\"></span>proved<span class=\"_ _3\"></span> to <span class=\"_ _1c\"></span>be <span class=\"_ _1c\"></span>realistic. <span class=\"_ _1c\"></span>The <span class=\"_ _1c\"></span>Group <span class=\"_ _1c\"></span>inventory <span class=\"_ _1b\"></span>provision <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"> </span>derived <span class=\"_ _1b\"></span>from <span class=\"_ _1c\"> </span>forecasted <span class=\"_ _1b\"></span>demand <span class=\"_ _1c\"></span>from <span class=\"_ _1b\"></span>customers. <span class=\"_ _1c\"> </span>An <span class=\"_ _1c\"> </span>inventory provision will only arise in the absence of ongoing deman<span class=\"_ _3\"></span>d. Therefore, <span class=\"_ _0\"></span>a sensitivity analys<span class=\"_ _3\"></span>is on <span class=\"_ _0\"></span>inventory<span class=\"_ _3\"></span> provision is <span class=\"_ _23\"> </span>not <span class=\"_ _23\"> </span>appro<span class=\"_ _3\"></span>priate. <span class=\"_ _23\"> </span>The<span class=\"_ _3\"></span> <span class=\"_ _23\"> </span>Group <span class=\"_ _23\"> </span>has <span class=\"_ _20\"> </span>agreements <span class=\"_ _20\"> </span>with <span class=\"_ _23\"> </span>its <span class=\"_ _23\"> </span>private <span class=\"_ _23\"> </span>la<span class=\"_ _3\"></span>bel <span class=\"_ _23\"> </span>custome<span class=\"_ _3\"></span>rs <span class=\"_ _23\"> </span>for <span class=\"_ _23\"> </span>forecast<span class=\"_ _3\"></span>ed <span class=\"_ _20\"> </span>demand<span class=\"_ _0\"></span>, <span class=\"_ _23\"> </span>any discontinuati<span class=\"_ _3\"></span>on <span class=\"_ _20\"> </span>of <span class=\"_ _23\"> </span>product <span class=\"_ _20\"> </span>and <span class=\"_ _20\"> </span>or <span class=\"_ _20\"> </span>ranges <span class=\"_ _20\"> </span>is <span class=\"_ _23\"> </span>closely <span class=\"_ _20\"> </span>mana<span class=\"_ _3\"></span>ged <span class=\"_ _20\"> </span>to <span class=\"_ _23\"> </span>ensur<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>wherever <span class=\"_ _20\"> </span>possible <span class=\"_ _20\"> </span>raw <span class=\"_ _20\"> </span>materials <span class=\"_ _20\"> </span>are converted <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>finished <span class=\"_ _1b\"></span>goods <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span>nd <span class=\"_ _1b\"></span>sold <span class=\"_ _1b\"></span>prior <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>exit. <span class=\"_ _1b\"></span>In <span class=\"_ _1b\"></span>rega<span class=\"_ _3\"></span>rd <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>brande<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>products, <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>has <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>capacit<span class=\"_ _3\"></span>y <span class=\"_ _1b\"></span>to manage <span class=\"_ _1e\"></span>any <span class=\"_ _1e\"></span>discontinuations.<span class=\"fs1\"> <span class=\"_ _1f\"></span><span class=\"fs4\">It <span class=\"_ _3\"></span>is <span class=\"_ _1e\"></span>impracticable <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>isclose <span class=\"_ _1f\"></span>the e<span class=\"_ _3\"></span>xtent <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>possible <span class=\"_ _1e\"></span>effects <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>change <span class=\"_ _1e\"></span>in <span class=\"_ _1e\"></span>forecast </span></span>at <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>end <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>eporting <span class=\"_ _1e\"></span>period. On<span class=\"_ _3\"></span> t<span class=\"_ _3\"></span>he basis <span class=\"_ _1e\"></span>of existin<span class=\"_ _3\"></span>g <span class=\"_ _3\"></span>knowledge <span class=\"_ _3\"></span>the<span class=\"_ _3\"></span>re would<span class=\"_ _3\"></span> b<span class=\"_ _3\"></span>e n<span class=\"_ _3\"></span>o <span class=\"_ _1e\"></span>material adjustmen<span class=\"_ _3\"></span>t t<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>the carrying amoun<span class=\"_ _3\"></span>t of invento<span class=\"_ _3\"></span>ry. Impairment of<span class=\"_ _3\"></span> goodwill: Determining wheth<span class=\"_ _3\"></span>er good<span class=\"_ _3\"></span>will is impaired requi<span class=\"_ _3\"></span>res an asse<span class=\"_ _3\"></span>ssment of <span class=\"_ _3\"></span>value in use <span class=\"_ _3\"></span>based on<span class=\"_ _3\"></span> the recoverable<span class=\"_ _3\"></span> amount of the<span class=\"_ _3\"></span> cash-generati<span class=\"_ _3\"></span>ng unit to which<span class=\"_ _3\"></span> goodwill is allo<span class=\"_ _3\"></span>cated. For goodwil<span class=\"_ _3\"></span>l, which is deemed<span class=\"_ _3\"></span> to have an<span class=\"_ _3\"></span> indefinite life, the<span class=\"_ _3\"></span> recoverable<span class=\"_ _3\"></span> amount is esti<span class=\"_ _3\"></span>mated at ea<span class=\"_ _3\"></span>ch reporting<span class=\"_ _3\"></span> date. The r<span class=\"_ _3\"></span>ecoverable amou<span class=\"_ _3\"></span>nt of an a<span class=\"_ _3\"></span>sset or cash generating un<span class=\"_ _3\"></span>it is the g<span class=\"_ _3\"></span>reater of its <span class=\"_ _3\"></span>value in use and its fai<span class=\"_ _3\"></span>r value less c<span class=\"_ _3\"></span>osts to sell. I<span class=\"_ _3\"></span>n assessing <span class=\"_ _3\"></span>value in use, the estimated<span class=\"_ _3\"></span> future cash<span class=\"_ _3\"></span> flows are discoun<span class=\"_ _3\"></span>ted to their<span class=\"_ _3\"></span> present value<span class=\"_ _3\"></span> using a pre-tax discoun<span class=\"_ _3\"></span>t rate that<span class=\"_ _3\"></span> reflects the current ma<span class=\"_ _3\"></span>rket assessme<span class=\"_ _3\"></span>nts of the time<span class=\"_ _3\"></span> value o<span class=\"_ _3\"></span>f money and<span class=\"_ _3\"></span> the risks specific o<span class=\"ls4e\">f </span>the asset. Fo<span class=\"_ _3\"></span>r the purpo<span class=\"_ _3\"></span>se of impairment testin<span class=\"_ _3\"></span>g, assets ar<span class=\"_ _3\"></span>e grouped to<span class=\"_ _3\"></span>gether into th<span class=\"_ _3\"></span>e small<span class=\"_ _3\"></span>est group of assets<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>that generat<span class=\"_ _3\"></span>es cash in<span class=\"_ _3\"></span>flows from continu<span class=\"_ _3\"></span>ing use that a<span class=\"_ _3\"></span>re largely independ<span class=\"_ _3\"></span>ent of the<span class=\"_ _3\"></span> cash inflows o<span class=\"_ _3\"></span>f other asset<span class=\"_ _3\"></span>s or groups<span class=\"_ _3\"></span> of assets<span class=\"_ _3\"></span> (t<span class=\"_ _0\"></span><span class=\"ff6\">he \u201ccash </span>generating un<span class=\"_ _3\"></span>it\u201d). The goo<span class=\"_ _3\"></span>dwill acquired in a busin<span class=\"_ _3\"></span>ess com<span class=\"_ _3\"></span>bination, for the <span class=\"_ _3\"></span>purpose of imp<span class=\"_ _3\"></span>airment testin<span class=\"_ _3\"></span>g, is allocated to cash<span class=\"_ _3\"></span> generating u<span class=\"_ _3\"></span>nits that<span class=\"_ _3\"></span> are expected to<span class=\"_ _3\"></span> benefit f<span class=\"_ _3\"></span>rom the syne<span class=\"_ _3\"></span>rgies of the c<span class=\"_ _3\"></span>ombination. Goodwill recognised on ac<span class=\"_ _1e\"></span>q<span class=\"_ _0\"></span>uisition in relat<span class=\"_ _3\"></span>ion to the defe<span class=\"_ _3\"></span>rred tax lia<span class=\"_ _3\"></span>bility associated wit<span class=\"_ _3\"></span>h the bran<span class=\"_ _3\"></span>d value will be <span class=\"_ _3\"></span>reviewed on an annual ba<span class=\"_ _3\"></span>sis for im<span class=\"_ _3\"></span>pairment in conjun<span class=\"_ _3\"></span>ction with<span class=\"_ _3\"></span> the assessmen<span class=\"_ _3\"></span>t of impairment<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>of the bran<span class=\"_ _3\"></span>d value. An<span class=\"_ _3\"></span>y impairment as a <span class=\"_ _3\"></span>result of th<span class=\"_ _3\"></span>e annual<span class=\"_ _3\"></span> review of the brand<span class=\"_ _3\"></span> value will lead to a d<span class=\"_ _3\"></span>erecognition<span class=\"_ _3\"></span> of the goodwill<span class=\"_ _3\"></span> and the correspondin<span class=\"_ _3\"></span>g deferred tax<span class=\"_ _3\"></span> liability.  An impairment<span class=\"_ _3\"></span> loss is recogni<span class=\"_ _3\"></span>sed if the ca<span class=\"_ _3\"></span>rrying amount<span class=\"_ _3\"></span> of an asset or<span class=\"_ _3\"></span> its cash gene<span class=\"_ _3\"></span>rating unit<span class=\"_ _3\"></span> exceeds its estimated rec<span class=\"_ _3\"></span>overable am<span class=\"_ _3\"></span>ount. Impairment losse<span class=\"_ _3\"></span>s are reco<span class=\"_ _3\"></span>gnised in the C<span class=\"_ _3\"></span>onsolidated Inc<span class=\"_ _3\"></span>ome Statement<span class=\"_ _3\"></span>. Impairment losse<span class=\"_ _3\"></span>s recognise<span class=\"_ _3\"></span>d in respect <span class=\"_ _3\"></span>of cash gene<span class=\"_ _3\"></span>rating un<span class=\"_ _3\"></span>its are allocated first<span class=\"_ _3\"></span> to redu<span class=\"_ _3\"></span>ce the carrying<span class=\"_ _3\"></span> amount of any goo<span class=\"_ _3\"></span>dwill allocated to<span class=\"_ _3\"></span> cash generati<span class=\"_ _3\"></span>ng units and t<span class=\"_ _3\"></span>hen to reduc<span class=\"_ _3\"></span>e the carrying amou<span class=\"_ _3\"></span>nt of othe<span class=\"_ _3\"></span>r assets (e.<span class=\"_ _3\"></span>g. Brand value) <span class=\"_ _3\"></span>within the uni<span class=\"_ _3\"></span>t on a pro-rata basis.<span class=\"_ _3\"></span>  The key assumpti<span class=\"_ _3\"></span>ons used <span class=\"_ _3\"></span>for the value<span class=\"_ _3\"></span> in use calcula<span class=\"_ _3\"></span>tion are the<span class=\"_ _3\"></span> discount rate,<span class=\"_ _3\"></span> sales an<span class=\"_ _3\"></span>d margin pr<span class=\"_ _3\"></span>ojections, expected change<span class=\"_ _3\"></span>s in direct an<span class=\"_ _1e\"></span>d <span class=\"_ _0\"></span>indirect c<span class=\"_ _3\"></span>osts during the five<span class=\"_ _3\"></span>-year forecast.<span class=\"_ _1e\"></span> The <span class=\"_ _0\"></span>cashflow <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>rojections <span class=\"_ _0\"></span>cover <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>five <span class=\"_ _0\"></span>year <span class=\"_ _0\"></span>period <span class=\"_ _1b\"></span>ba<span class=\"_ _3\"></span>sed <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>detailed <span class=\"_ _0\"></span>approved <span class=\"_ _0\"></span>budget <span class=\"_ _0\"></span>forecasts <span class=\"_ _0\"></span>for <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>next <span class=\"_ _0\"></span>year, Directors\u2019 <span class=\"_ _1e\"></span>projections <span class=\"_ _1e\"></span>of pr<span class=\"_ _3\"></span>ofits <span class=\"_ _1e\"></span>for year<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>two <span class=\"_ _1e\"></span>to <span class=\"_ _3\"></span>five <span class=\"_ _3\"></span>and <span class=\"_ _1e\"></span>a v<span class=\"_ _3\"></span>alue <span class=\"_ _1e\"></span>to perpetui<span class=\"_ _3\"></span>ty <span class=\"_ _3\"></span>thereafte<span class=\"_ _3\"></span>r. <span class=\"_ _1e\"></span>It is <span class=\"_ _1e\"></span>prudent t<span class=\"_ _3\"></span>o <span class=\"_ _3\"></span>take <span class=\"ff2\">a <span class=\"_ _1e\"></span>long </span>term <span class=\"_ _1f\"></span>view <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>profitability <span class=\"_ _1f\"></span>levels <span class=\"_ _1e\"></span>when <span class=\"_ _1f\"></span>considering <span class=\"_ _1f\"></span>potential <span class=\"_ _1e\"></span>impairment<span class=\"_ _3\"></span>s <span class=\"_ _1e\"></span>to <span class=\"_ _1f\"></span>Goodwill <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>minimise <span class=\"_ _1f\"></span>fluctuations <span class=\"_ _1f\"></span>between trading years. <span class=\"_ _3\"></span> The <span class=\"_ _1b\"></span>discount <span class=\"_ _1b\"></span>rate <span class=\"_ _1b\"></span>represents<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>best <span class=\"_ _1b\"></span>estimate <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group\u2019s <span class=\"_ _1b\"></span>weighted <span class=\"_ _1b\"></span>average<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>cost <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"></span>capital<span class=\"ff2\">, <span class=\"_ _1c\"></span>either <span class=\"_ _1b\"></span>reflecting<span class=\"_ _3\"></span> </span>past experience or is <span class=\"_ _0\"></span>consistent<span class=\"_ _3\"></span> with ex<span class=\"_ _0\"></span>ternal sources of information. <span class=\"_ _0\"></span>The calculation is based on <span class=\"_ _0\"></span>the proportion of debt an<span class=\"_ _3\"></span>d e<span class=\"_ _3\"></span>quity in<span class=\"_ _3\"></span> the <span class=\"_ _1e\"></span>Group\u2019s capital<span class=\"_ _3\"></span> structure <span class=\"_ _3\"></span>and <span class=\"_ _3\"></span>adjuste<span class=\"_ _3\"></span>d fo<span class=\"_ _3\"></span>r specific<span class=\"_ _3\"></span> risks<span class=\"_ _3\"></span> relati<span class=\"_ _3\"></span>ng to <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>sector a<span class=\"_ _3\"></span>nd <span class=\"_ _3\"></span>country, <span class=\"_ _3\"></span>as<span class=\"_ _3\"></span> this is believed to<span class=\"_ _3\"></span> be the most<span class=\"_ _3\"></span> appropriat<span class=\"_ _3\"></span>e to be used. The <span class=\"_ _1b\"></span>applied <span class=\"_ _1b\"></span>Gro<span class=\"_ _3\"></span>wth <span class=\"_ _1b\"></span>rate <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>indicat<span class=\"_ _3\"></span>ive <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>managemen<span class=\"_ _3\"></span>ts <span class=\"_ _1b\"></span>ass<span class=\"_ _3\"></span>umption <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>long <span class=\"_ _1b\"></span>term <span class=\"_ _1b\"></span>gro<span class=\"_ _3\"></span>wth <span class=\"_ _1b\"></span>rate <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>each<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the CGU\u2019s fro<span class=\"_ _3\"></span>m year<span class=\"_ _3\"></span> <span class=\"ff2\">five <span class=\"_ _3\"></span>onwards <span class=\"_ _1e\"></span>will be 2% pe<span class=\"_ _3\"></span>r ann<span class=\"_ _3\"></span>um when <span class=\"_ _1e\"></span>extrapolating futu<span class=\"_ _3\"></span>re cash<span class=\"_ _3\"></span> flows<span class=\"_ _3\"></span> as <span class=\"_ _3\"></span>part o<span class=\"_ _3\"></span>f the <span class=\"_ _3\"></span>calculation </span>to perpetuit<span class=\"_ _3\"></span>y. This is in line wi<span class=\"_ _3\"></span>th historical gro<span class=\"_ _3\"></span>wth rates fo<span class=\"_ _3\"></span>r the business s<span class=\"_ _3\"></span>ector. As <span class=\"_ _1b\"></span>a <span class=\"_ _1c\"></span>result <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1b\"></span>annual <span class=\"_ _1b\"></span>r<span class=\"_ _0\"></span>eview, <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Emma <span class=\"_ _1b\"></span>Hardie <span class=\"_ _1b\"></span>Goodwill <span class=\"_ _1b\"></span>was <span class=\"_ _1c\"></span>impaired <span class=\"_ _1b\"></span>in <span class=\"_ _1c\"></span>full. <span class=\"_ _1c\"></span>Upon <span class=\"_ _1b\"></span>reflection <span class=\"_ _1b\"></span>of <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>historic operations <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>business <span class=\"_ _1e\"></span>along <span class=\"_ _1e\"></span>with <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>conservative <span class=\"_ _1e\"></span>viewpoint <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _1f\"></span>f<span class=\"_ _0\"></span>uture <span class=\"_ _1e\"></span>trading <span class=\"_ _1e\"></span>forecast <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>brand, <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group has taken a p<span class=\"_ _3\"></span>rudent view in <span class=\"_ _3\"></span>forecastin<span class=\"_ _3\"></span>g the future<span class=\"_ _3\"></span> performa<span class=\"_ _3\"></span>nce of the Bran<span class=\"_ _3\"></span>d. This appr<span class=\"_ _3\"></span>oach has <span class=\"_ _3\"></span>resulted in an  3<span class=\"ff4\"> <span class=\"_ _79\"> </span></span>Critical accou<span class=\"_ _3\"></span>nting judg<span class=\"_ _3\"></span>ements and sourc<span class=\"_ _3\"></span>es of estimatio<span class=\"_ _3\"></span>n uncertain<span class=\"_ _3\"></span>ty (contin<span class=\"_ _3\"></span>ued)<span class=\"ff2\"> </span>impairment of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>Emma<span class=\"_ _1e\"></span> <span class=\"_ _1b\"></span>Hardie Goodwill <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>Brand <span class=\"_ _0\"></span>Value. <span class=\"_ _0\"></span>Please <span class=\"_ _0\"></span>see <span class=\"_ _0\"></span>below <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>key <span class=\"_ _0\"></span>assumptions <span class=\"_ _0\"></span>used <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the assessment.<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>Further <span class=\"_ _0\"></span>detail <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>set <span class=\"_ _1b\"></span>out <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>note <span class=\"_ _0\"></span>13. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>has <span class=\"_ _0\"></span>assessed <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>implication <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>climate <span class=\"_ _1b\"></span>change <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the TCFD report on pages 24 to 32. The cashflows prepare<span class=\"_ _3\"></span>d for the value in use in the impairment review have regard<span class=\"_ _1e\"></span> to the impact <span class=\"_ _3\"></span>of climate chan<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span>e which is n<span class=\"_ _3\"></span>ot considered to<span class=\"_ _3\"></span> be significant<span class=\"_ _3\"></span> in these cash<span class=\"_ _3\"></span>flows. Key assumptions<span class=\"_ _3\"></span> used in thi<span class=\"_ _3\"></span>s assessment are as<span class=\"_ _3\"></span> follows: Brand<span class=\"ff2\"> </span>Discount Rat<span class=\"_ _3\"></span>e (Pre-tax)<span class=\"ff2\"> </span>Growth Rat<span class=\"_ _3\"></span>e<span class=\"ff2\"> </span>Emma Hardie<span class=\"_ _3\"></span> 15.<span class=\"ls3\">06</span>% (9<span class=\"ls0\">%) in FY25, 0% <span class=\"lsa\">in</span> FY<span class=\"_ _3\"></span>26 and 2% in<span class=\"_ _3\"></span> perpetui<span class=\"_ _3\"></span>ty  </span>Brodie and St<span class=\"_ _3\"></span>one 14.<span class=\"ls3\">27</span>% 15% in FY25, <span class=\"_ _3\"></span>5% in FY26 and<span class=\"_ _3\"></span> 2% in perpetu<span class=\"_ _3\"></span>ity Potter and <span class=\"_ _3\"></span>Moore Innovati<span class=\"_ _3\"></span>ons 23<span class=\"ls0\">.02% </span>0% in FY25,<span class=\"_ _3\"></span> 2% in FY26 and <span class=\"_ _3\"></span>2% in perpetu<span class=\"_ _3\"></span>ity Impairment of<span class=\"_ _3\"></span> brand values:<span class=\"_ _3\"></span> Determining wheth<span class=\"_ _3\"></span>er an intangible as<span class=\"_ _3\"></span>set is impaired<span class=\"_ _3\"></span> requires an as<span class=\"_ _3\"></span>sessment <span class=\"_ _3\"></span>of the value in<span class=\"_ _3\"></span> use based on th<span class=\"_ _3\"></span>e recoverable am<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>unt of the<span class=\"_ _3\"></span> cash-generating uni<span class=\"_ _3\"></span>t to which go<span class=\"_ _3\"></span>odwill is allocated.<span class=\"_ _3\"></span> For brand<span class=\"_ _3\"></span> value, which is<span class=\"_ _3\"></span> deemed to have an ind<span class=\"_ _3\"></span>efinite life, the<span class=\"_ _3\"></span> recoverable a<span class=\"_ _3\"></span>mount is estima<span class=\"_ _3\"></span>ted at each <span class=\"_ _3\"></span>reporting dat<span class=\"_ _3\"></span>e. <span class=\"_ _0\"></span>The value in<span class=\"_ _3\"></span> use requi<span class=\"_ _3\"></span>res the entity to<span class=\"_ _3\"></span> estimate the<span class=\"_ _3\"></span> future econ<span class=\"_ _3\"></span>omic benefit. As a result o<span class=\"_ _3\"></span>f the annua<span class=\"_ _3\"></span>l review, the Emm<span class=\"_ _3\"></span>a Hardie brand<span class=\"_ _3\"></span> was impaired. Pleas<span class=\"_ _3\"></span>e see above <span class=\"_ _3\"></span>for the key<span class=\"_ _3\"></span> assumptions used in the ass<span class=\"_ _3\"></span>essment.<span class=\"_ _3\"></span> Further detail is <span class=\"_ _3\"></span>set out in note<span class=\"_ _3\"></span> 14. The Group has a<span class=\"_ _3\"></span>ssessed th<span class=\"_ _3\"></span>e implication o<span class=\"_ _3\"></span>f climate chan<span class=\"_ _3\"></span>ge in the TCFD <span class=\"_ _3\"></span>report on<span class=\"_ _3\"></span> pages 24 to 32. The cashflo<span class=\"_ _3\"></span>ws prepared for<span class=\"_ _3\"></span> the value in use<span class=\"_ _3\"></span> in the impairm<span class=\"_ _3\"></span>ent revie<span class=\"_ _3\"></span>w have regard t<span class=\"_ _3\"></span>o the impact o<span class=\"_ _3\"></span>f climate chan<span class=\"_ _3\"></span>ge which is not<span class=\"_ _3\"></span> considered to b<span class=\"_ _3\"></span>e significant in<span class=\"_ _3\"></span> these cashflows.<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span> Key assumptions<span class=\"_ _3\"></span> used in thi<span class=\"_ _3\"></span>s assessment ar<span class=\"_ _3\"></span>e as follows: Brand<span class=\"ff2\"> </span>Discount Rat<span class=\"_ _3\"></span>e (Pre-tax)<span class=\"ff2\"> </span>Growth Rat<span class=\"_ _3\"></span>e<span class=\"ff2\"> </span>Balance Active<span class=\"_ _3\"></span> 14.19% 24% in FY25, <span class=\"_ _3\"></span>5% in FY26 and<span class=\"_ _3\"></span> 2% in perpetuit<span class=\"_ _3\"></span>y Other estima<span class=\"_ _3\"></span>tes <span class=\"ff2\"> </span>Expected credit<span class=\"_ _3\"></span> losses (ECL)<span class=\"_ _3\"></span>: When measu<span class=\"_ _3\"></span>ring ECL the <span class=\"_ _3\"></span>Group uses<span class=\"_ _3\"></span> reasonable an<span class=\"_ _3\"></span>d suppo<span class=\"_ _3\"></span>rtable forward-looking info<span class=\"_ _3\"></span>rmation,<span class=\"_ _3\"></span> which is based on assumptions f<span class=\"_ _3\"></span>or the futu<span class=\"_ _3\"></span>re movement of<span class=\"_ _3\"></span> different<span class=\"_ _3\"></span> economic <span class=\"_ _3\"></span>drivers and how<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>these driv<span class=\"_ _3\"></span>ers will affect<span class=\"_ _3\"></span> each othe<span class=\"_ _3\"></span>r.  Expected credit<span class=\"_ _3\"></span> loss calcula<span class=\"_ _3\"></span>ted is an estimate<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>of the loss ari<span class=\"_ _3\"></span>sing on defau<span class=\"_ _3\"></span>lt. It is based on th<span class=\"_ _3\"></span>e difference <span class=\"_ _3\"></span>between the contractual <span class=\"_ _3\"></span>cash flows <span class=\"_ _3\"></span>due and tho<span class=\"_ _3\"></span>se that th<span class=\"_ _3\"></span>e lender woul<span class=\"_ _3\"></span>d expect to receive. Probabil<span class=\"_ _3\"></span>ity of default <span class=\"_ _3\"></span>constitutes a key input<span class=\"_ _3\"></span> in measuring ECL.<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Probability of<span class=\"_ _3\"></span> default is an<span class=\"_ _3\"></span> estimate of th<span class=\"_ _3\"></span>e likelihood of <span class=\"_ _3\"></span>default<span class=\"_ _3\"></span> ove<span class=\"_ _0\"></span>r a given time horizon, the cal<span class=\"_ _3\"></span>culation of wh<span class=\"_ _3\"></span>ich includes hist<span class=\"_ _3\"></span>orical data, as<span class=\"_ _3\"></span>sumptions an<span class=\"_ _3\"></span>d expectations <span class=\"_ _3\"></span>of future <span class=\"_ _3\"></span>conditions, this is where the unce<span class=\"_ _3\"></span>rtainty lies.  The Group only<span class=\"_ _3\"></span> trades on<span class=\"_ _3\"></span> credit terms<span class=\"_ _3\"></span> with customer<span class=\"_ _3\"></span>s where it holds su<span class=\"_ _3\"></span>fficient credit<span class=\"_ _3\"></span> insurance, all other customers pay<span class=\"_ _3\"></span> on a prof<span class=\"_ _3\"></span>orma basis the<span class=\"_ _3\"></span>refore redu<span class=\"_ _3\"></span>cing the ECL ris<span class=\"_ _3\"></span>k to a ma<span class=\"_ _3\"></span>ximum of 10%<span class=\"_ _3\"></span> of a custom<span class=\"_ _3\"></span>er\u2019s trade<span class=\"_ _3\"></span> debtor balance. Th<span class=\"_ _3\"></span>e value o<span class=\"_ _3\"></span>f trade receiva<span class=\"_ _3\"></span>bles is \u00a310,1<span class=\"_ _3\"></span>72,000 (2<span class=\"_ _3\"></span>023: \u00a312,22<span class=\"_ _3\"></span>0,000), net <span class=\"_ _3\"></span>of provisions<span class=\"_ _3\"></span> of \u00a321,00<span class=\"_ _3\"></span>0 (2023: \u00a345,<span class=\"_ _3\"></span>000).   Expected credit<span class=\"_ _3\"></span> losses on in<span class=\"_ _3\"></span>tercompany d<span class=\"_ _3\"></span>ebt balances<span class=\"_ _3\"></span> is deemed to<span class=\"_ _3\"></span> be nil as the<span class=\"_ _3\"></span> loans are repa<span class=\"_ _3\"></span>yable on<span class=\"_ _3\"></span> demand. The expected <span class=\"_ _3\"></span>credit losses ar<span class=\"_ _3\"></span>e based<span class=\"_ _3\"></span> on the assum<span class=\"_ _3\"></span>ption tha<span class=\"_ _3\"></span>t repaymen<span class=\"_ _3\"></span>t of the loan is<span class=\"_ _3\"></span> demanded at<span class=\"_ _3\"></span> the report<span class=\"_ _3\"></span>ing date. The bo<span class=\"_ _3\"></span>rrower has su<span class=\"_ _3\"></span>fficient accessible asset<span class=\"_ _3\"></span>s in order<span class=\"_ _3\"></span> to repay th<span class=\"_ _3\"></span>e loan if dema<span class=\"_ _3\"></span>nded at t<span class=\"_ _3\"></span>he reportin<span class=\"_ _3\"></span>g date.   Deferred tax:<span class=\"_ _3\"></span> The calculation<span class=\"_ _3\"></span> of the Group\u2019<span class=\"_ _3\"></span>s total tax<span class=\"_ _3\"></span> charge in<span class=\"_ _3\"></span>volves a de<span class=\"_ _3\"></span>gree of estimati<span class=\"_ _3\"></span>on in respect<span class=\"_ _3\"></span> of the rec<span class=\"_ _3\"></span>overability o<span class=\"_ _3\"></span>f tax losses. De<span class=\"_ _3\"></span>ferred tax in <span class=\"_ _3\"></span>relation to lo<span class=\"_ _3\"></span>sses is recognised to th<span class=\"_ _3\"></span>e extent that<span class=\"_ _3\"></span> it is probabl<span class=\"_ _3\"></span>e that taxable<span class=\"_ _3\"></span> profit will be available fo<span class=\"_ _3\"></span>r which unused<span class=\"_ _3\"></span> tax losses<span class=\"_ _3\"></span> can be uti<span class=\"_ _3\"></span>lised. Please see note 2, Goin<span class=\"_ _3\"></span>g concern<span class=\"_ _3\"></span>, where mana<span class=\"_ _3\"></span>gement have assessed<span class=\"_ _3\"></span> budgets,<span class=\"_ _3\"></span> forecasts an<span class=\"_ _3\"></span>d conducted<span class=\"_ _3\"></span> sensitivity an<span class=\"_ _3\"></span>alysis which conclude th<span class=\"_ _3\"></span>at  as a result o<span class=\"_ _3\"></span>f future forecasted pr<span class=\"_ _3\"></span>ofits, the rec<span class=\"_ _3\"></span>ognition of ta<span class=\"_ _3\"></span>x losses with<span class=\"_ _3\"></span>in the deferr<span class=\"_ _3\"></span>ed tax balance is<span class=\"_ _3\"></span> appropr<span class=\"_ _3\"></span>iate. Further detail is set out in note 31. <span class=\"_ _3\"></span>Additionally,<span class=\"_ _3\"></span> a deferred tax lia<span class=\"_ _3\"></span>bility was recogn<span class=\"_ _3\"></span>ised in relation t<span class=\"_ _3\"></span>o the acqui<span class=\"_ _3\"></span>sition of the brand values associate<span class=\"_ _3\"></span>d with Emma<span class=\"_ _3\"></span> Hardie and B<span class=\"_ _3\"></span>rodie and St<span class=\"_ _3\"></span>one. These a<span class=\"_ _3\"></span>re subject to<span class=\"_ _3\"></span> impairment re<span class=\"_ _3\"></span>views as deta<span class=\"_ _3\"></span>iled above. Any im<span class=\"_ _3\"></span>pairment as a<span class=\"_ _3\"></span> result of the ann<span class=\"_ _3\"></span>ual review <span class=\"_ _3\"></span>of the b<span class=\"_ _3\"></span>rand value will<span class=\"_ _3\"></span> lead to a derec<span class=\"_ _3\"></span>ognition of the deferred tax<span class=\"_ _3\"></span> liability and the c<span class=\"_ _3\"></span>orresponding<span class=\"_ _3\"></span> goodwill. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "4 <span class=\"_ _8e\"> </span>Revenue All <span class=\"_ _1d\"> </span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>Group\u2019s<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>revenue<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>is <span class=\"_ _1d\"> </span>derived <span class=\"_ _1c\"></span>from <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>sale <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"> </span>goods. <span class=\"_ _1c\"> </span> <span class=\"_ _21\"> </span>The <span class=\"_ _1b\"></span>f<span class=\"_ _0\"></span>ollowing <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"> </span>a <span class=\"_ _1d\"> </span>disaggregation<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _1c\"> </span>the <span class=\"_ _1d\"> </span>Group\u2019s<span class=\"_ _3\"></span> revenue. Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Sales of goods<span class=\"_ _3\"></span> 55,999  60,713  Settlement disc<span class=\"_ _3\"></span>ounts (75)  (88) Contracted reta<span class=\"_ _3\"></span>iler commitme<span class=\"_ _3\"></span>nts (1,368)  (935) Royalties &amp; commi<span class=\"_ _3\"></span>ssions -  (10) Retailer prom<span class=\"_ _3\"></span>otional support (1,362)  (1,113) Revenue 53,194  58,567  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-8": {
   "value": "5   Business a<span class=\"_ _3\"></span>nd geograph<span class=\"_ _3\"></span>ic segm<span class=\"_ _3\"></span>ents In the year<span class=\"_ _3\"></span> ended 31 Ma<span class=\"_ _3\"></span>rch 2024, th<span class=\"_ _3\"></span>e Group ha<span class=\"_ _3\"></span>d one customer tha<span class=\"_ _3\"></span>t exceeded 1<span class=\"_ _3\"></span>0% of total<span class=\"_ _3\"></span> revenue, being <span class=\"_ _3\"></span>\u00a311.8m (2023: one cust<span class=\"_ _3\"></span>omer bein<span class=\"_ _3\"></span>g \u00a310.3m). The <span class=\"_ _3\"></span>Group ma<span class=\"_ _1e\"></span>kes sales <span class=\"_ _3\"></span>under<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>its own <span class=\"_ _1e\"></span>branded <span class=\"_ _3\"></span>ranges, <span class=\"_ _1e\"></span>private la<span class=\"_ _3\"></span>bel an<span class=\"_ _3\"></span>d <span class=\"_ _3\"></span>contract <span class=\"_ _1e\"></span>manufacturing. <span class=\"_ _1e\"></span>However, all <span class=\"_ _1e\"></span>return on investment and capital investment decisions are assessed at an overall business level only. Customers purchas<span class=\"_ _3\"></span>e from <span class=\"_ _1c\"></span>various <span class=\"_ _1b\"></span>brands <span class=\"_ _1c\"> </span>across <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>business, <span class=\"_ _1c\"> </span>using <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>same <span class=\"_ _1c\"></span>manufacturing<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>facilities <span class=\"_ _1c\"> </span>(other <span class=\"_ _1c\"> </span>than <span class=\"_ _1c\"> </span>a <span class=\"_ _1c\"> </span>small <span class=\"_ _1d\"> </span>numbe<span class=\"_ _3\"></span>r <span class=\"_ _1c\"></span>of products purch<span class=\"_ _3\"></span>ased from thi<span class=\"_ _3\"></span>rd parties), with<span class=\"_ _3\"></span> the same em<span class=\"_ _3\"></span>ployees working ac<span class=\"_ _3\"></span>ross all of th<span class=\"_ _3\"></span>e ranges in manu<span class=\"_ _3\"></span>facturing and <span class=\"_ _20\"> </span>support <span class=\"_ _21\"> </span>services. <span class=\"_ _20\"> </span>The <span class=\"_ _21\"> </span>Group <span class=\"_ _20\"> </span>therefore <span class=\"_ _21\"> </span>considers <span class=\"_ _20\"> </span>there <span class=\"_ _21\"> </span>t<span class=\"_ _0\"></span>o <span class=\"_ _20\"> </span>be <span class=\"_ _20\"> </span>only <span class=\"_ _21\"> </span>one <span class=\"_ _20\"> </span>operating <span class=\"_ _20\"> </span>segmen<span class=\"_ _3\"></span>t <span class=\"_ _20\"> </span>when<span class=\"_ _3\"></span> <span class=\"_ _20\"> </span>providing information f<span class=\"_ _3\"></span>or managemen<span class=\"_ _3\"></span>t review. Revenues from<span class=\"_ _3\"></span> external cu<span class=\"_ _3\"></span>stomers Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 UK<span class=\"ls0\"> </span>44,723 47,964 Overseas 8,<span class=\"ls0\">4</span>71<span class=\"_ _3\"></span><span class=\"ls0\"> </span>10,603 Total 53,194 58,567 5   Business a<span class=\"_ _3\"></span>nd geogr<span class=\"_ _3\"></span>aphic segm<span class=\"_ _3\"></span>ents (contin<span class=\"_ _3\"></span>ued) The below table <span class=\"_ _3\"></span>shows the spl<span class=\"_ _3\"></span>it of ove<span class=\"_ _3\"></span>rseas sales by <span class=\"_ _3\"></span>country. There are no<span class=\"_ _3\"></span> non-current a<span class=\"_ _3\"></span>ssets held overs<span class=\"_ _3\"></span>eas. Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Denmark 2,724 2,158 Vietnam 114 1,902 Saudi Arabia 1,268 1,442 Chile 588 555 United States<span class=\"_ _3\"></span> of America<span class=\"_ _3\"></span> 539 839 Ireland 424 504 Australia 71<span class=\"ls0\"> </span>424 France 59<span class=\"ls0\"> </span>269 United Arab Emi<span class=\"_ _3\"></span>rates 163 254 Nigeria 384 196 Germany 307 181 China 287 166 Georgia 238 157 Pakistan 375 - Oman 160 - South Africa 197 129 New Zealand  56<span class=\"ls0\"> </span>22<span class=\"ls0\"> </span>Latvia  114 116 Ecuador 53<span class=\"ls0\"> </span>140 Other 350 1,<span class=\"ls0\">149 </span>Total 8,471 10,603 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-9": {
   "value": "6<span class=\"ff2 fs3\"> <span class=\"_ _7f\"> </span></span>Operating<span class=\"_ _3\"></span> profit  Operating pr<span class=\"_ _3\"></span>ofit for the G<span class=\"_ _3\"></span>roup is stated after<span class=\"_ _3\"></span> charging:  Note Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Net foreign excha<span class=\"_ _3\"></span>nge (gain)<span class=\"_ _3\"></span> / loss (1<span class=\"lsd\">25<span class=\"ls0\">) </span></span>(126) Cost of inven<span class=\"_ _3\"></span>tories recognise<span class=\"_ _3\"></span>d as ex<span class=\"_ _3\"></span>pense 30,489 34,093 Write downs <span class=\"_ _3\"></span>of inventories rec<span class=\"_ _3\"></span>ognised as an<span class=\"_ _3\"></span> expense  1,421 798 External resea<span class=\"_ _3\"></span>rch and de<span class=\"_ _3\"></span>velopment<span class=\"_ _3\"></span> costs 385 336 Depreciation o<span class=\"_ _3\"></span>f property plan<span class=\"_ _3\"></span>t and equipm<span class=\"_ _3\"></span>ent   <span class=\"ls0\">Owned as<span class=\"_ _3\"></span>sets </span> <span class=\"lsd\">15</span> 992 1,000   <span class=\"ls0\">Right-<span class=\"ls1b\">of</span>-<span class=\"_ _3\"></span>use assets<span class=\"_ _3\"></span> </span> <span class=\"lsd\">16</span><span class=\"fc7\"> </span>368 294 Loss on disposal <span class=\"_ _3\"></span>of Right of<span class=\"_ _3\"></span> Use assets  59<span class=\"ls0\"> </span>34<span class=\"ls0\"> </span>Amortisation o<span class=\"_ _3\"></span>f intangible ass<span class=\"_ _3\"></span>ets (included in<span class=\"_ _3\"></span> administrative<span class=\"_ _3\"></span> expenses) 14<span class=\"ls0\"> </span>358 288 Staff costs  7 14,<span class=\"ls0\">414<span class=\"_ _3\"></span> </span>15<span class=\"ls0\">,173<span class=\"_ _3\"></span> </span>Auditor\u2019s remun<span class=\"_ _3\"></span>eration <span class=\"ff2\"> </span>250 170 6<span class=\"ff2 fs3\"> <span class=\"_ _7f\"> </span></span>Operating<span class=\"_ _3\"></span> profit (con<span class=\"_ _3\"></span>tinued) The analysis of G<span class=\"_ _3\"></span>roup\u2019s au<span class=\"_ _3\"></span>ditor\u2019s remune<span class=\"_ _3\"></span>ration is as<span class=\"_ _3\"></span> follows:<span class=\"ff2\"> </span>Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Audit services<span class=\"_ _3\"></span> Fees payable to<span class=\"_ _3\"></span> the Com<span class=\"_ _3\"></span>pany\u2019s audito<span class=\"_ _3\"></span>r for the <span class=\"ff2\">audit of th<span class=\"_ _3\"></span>e parent </span>Company an<span class=\"_ _3\"></span>d the consolidat<span class=\"_ _3\"></span>ed finan<span class=\"_ _3\"></span>cial statement<span class=\"_ _3\"></span>s 250 170 Fees payable to<span class=\"_ _3\"></span> the Com<span class=\"_ _3\"></span>pany\u2019s audito<span class=\"_ _3\"></span>r for other se<span class=\"_ _3\"></span>rvices:<span class=\"ff2\"> </span>- - The audit of the<span class=\"_ _3\"></span> Compan<span class=\"_ _3\"></span>y\u2019s subsidiaries, <span class=\"_ _3\"></span>pursuant t<span class=\"_ _3\"></span>o legislation<span class=\"ff2\"> </span>- - Operating pr<span class=\"_ _3\"></span>ofit for the Comp<span class=\"_ _3\"></span>any is stated a<span class=\"_ _3\"></span>fter charging:<span class=\"_ _3\"></span> Note Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Depreciation o<span class=\"_ _3\"></span>f property plan<span class=\"_ _3\"></span>t and equipm<span class=\"_ _3\"></span>ent - Owned assets<span class=\"_ _3\"></span> 15<span class=\"ls0\"> </span>210 211",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-117": {
   "value": "The analysis of G<span class=\"_ _3\"></span>roup\u2019s au<span class=\"_ _3\"></span>ditor\u2019s remune<span class=\"_ _3\"></span>ration is as<span class=\"_ _3\"></span> follows:<span class=\"ff2\"> </span>Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Audit services<span class=\"_ _3\"></span> Fees payable to<span class=\"_ _3\"></span> the Com<span class=\"_ _3\"></span>pany\u2019s audito<span class=\"_ _3\"></span>r for the <span class=\"ff2\">audit of th<span class=\"_ _3\"></span>e parent </span>Company an<span class=\"_ _3\"></span>d the consolidat<span class=\"_ _3\"></span>ed finan<span class=\"_ _3\"></span>cial statement<span class=\"_ _3\"></span>s 250 170 Fees payable to<span class=\"_ _3\"></span> the Com<span class=\"_ _3\"></span>pany\u2019s audito<span class=\"_ _3\"></span>r for other se<span class=\"_ _3\"></span>rvices:<span class=\"ff2\"> </span>- - The audit of the<span class=\"_ _3\"></span> Compan<span class=\"_ _3\"></span>y\u2019s subsidiaries, <span class=\"_ _3\"></span>pursuant t<span class=\"_ _3\"></span>o legislation<span class=\"ff2\"> </span>- - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-118": {
   "value": "<div class=\"c w129 ha5 gs7\"><div class=\"t m0 x14 h8 y999 ff1 fs4 fc1 sc0 ls0 ws0\">Note </div></div><div class=\"c w12c ha6 gs8\"><div class=\"t m0 x14 h8 y4a7 ff1 fs4 fc1 sc0 ls0 ws0\">Year ended </div></div><div class=\"c w12d ha6 gs9\"><div class=\"t m0 x1c h8 y4a7 ff1 fs4 fc1 sc0 ls0 ws0\">Year ended<span class=\"_ _3\"></span> </div></div><div class=\"c w12c h17 gsa\"><div class=\"t m0 x1d h8 y19b ff1 fs4 fc1 sc0 ls3b ws0\">31<span class=\"ls0\">-Mar </span></div></div><div class=\"c w12d h17 gsb\"><div class=\"t m0 x38 h8 y19b ff1 fs4 fc1 sc0 ls3b ws0\">31<span class=\"ls0\">-Mar </span></div></div><div class=\"c w12c h17 gsc\"><div class=\"t m0 x38 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">2024 </div></div><div class=\"c w12d h17 gsd\"><div class=\"t m0 x0 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">2023 </div></div><div class=\"c w12c h17 gse\"><div class=\"t m0 x38 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w12d h17 gsf\"><div class=\"t m0 x0 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w128 ha0 gs10\"><div class=\"t m0 x14 h9 y6d3 ff2 fs4 fc1 sc0 ls0 ws0\">Depreciation o<span class=\"_ _3\"></span>f property plan<span class=\"_ _3\"></span>t and equipm<span class=\"_ _3\"></span>ent </div></div><div class=\"c w128 ha7 gs11\"><div class=\"t m0 x14 h9 ya9e ff2 fs4 fc1 sc0 ls0 ws0\">- Owned assets<span class=\"_ _3\"></span> </div></div><div class=\"c w129 ha7 gs12\"><div class=\"t m0 x1a h9 ya9e ff2 fs4 fc1 sc0 ls3 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w12c ha7 gs13\"><div class=\"t m0 x2d h9 ya9e ff2 fs4 fc1 sc0 ls0 ws0\">210 </div></div><div class=\"c w12d ha7 gs14\"><div class=\"t m0 x26 h9 ya9e ff2 fs4 fc1 sc0 ls0 ws0\">211 </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-10": {
   "value": "7 <span class=\"_ _8e\"> </span>Staff costs The average nu<span class=\"_ _3\"></span>mber of empl<span class=\"_ _1e\"></span>oyees (including Directors) was<span class=\"_ _3\"></span>: Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 Number Number Management 7 9 Administration<span class=\"_ _3\"></span> 10<span class=\"ls0\">7 </span>115 Production 29<span class=\"ls0\">3 </span>348 Total 4<span class=\"ls3c\">07</span> 472 Their aggregate<span class=\"_ _3\"></span> remunerati<span class=\"_ _3\"></span>on comp<span class=\"_ _3\"></span>rised:<span class=\"ff1\"> </span>Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Wages and sal<span class=\"_ _3\"></span>aries  12,753 13,288 Social security c<span class=\"_ _3\"></span>osts 1,219 1,346 Pension contribu<span class=\"_ _3\"></span>tions 331 438 Share based<span class=\"_ _3\"></span> payment cha<span class=\"_ _3\"></span>rge 111 101 Total 14,<span class=\"ls0\">414<span class=\"_ _3\"></span> </span>15,<span class=\"ls0\">173<span class=\"_ _3\"></span> </span>The <span class=\"_ _1e\"></span>disclosure <span class=\"_ _1e\"></span>for <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>prior <span class=\"_ _1e\"></span>period <span class=\"_ _1e\"></span>has <span class=\"_ _1e\"></span>been <span class=\"_ _1e\"></span>reclassified <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>include <span class=\"_ _1e\"></span>wages <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>salary <span class=\"_ _1e\"></span>costs <span class=\"_ _1e\"></span>incorrectly <span class=\"_ _1f\"></span>allocated <span class=\"_ _1e\"></span>within other <span class=\"_ _1e\"></span>administrative <span class=\"_ _1e\"></span>expenses. <span class=\"_ _1e\"></span>The <span class=\"_ _3\"></span>reclassificati<span class=\"_ _3\"></span>on <span class=\"_ _3\"></span>aims <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>provide <span class=\"_ _1e\"></span>a <span class=\"_ _3\"></span>more <span class=\"_ _1e\"></span>accurate <span class=\"_ _1e\"></span>depiction <span class=\"_ _1e\"></span>of t<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>total <span class=\"_ _3\"></span>wages <span class=\"_ _1e\"></span>and salary <span class=\"_ _0\"></span>cost for <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>G<span class=\"_ _3\"></span>roup. <span class=\"_ _0\"></span>This <span class=\"_ _0\"></span>does <span class=\"_ _0\"></span>not <span class=\"_ _0\"></span>impact the <span class=\"_ _0\"></span>prior <span class=\"_ _0\"></span>period <span class=\"_ _0\"></span>basic <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>diluted earnings <span class=\"_ _0\"></span>per <span class=\"_ _0\"></span>share <span class=\"_ _0\"></span>presented in note 12 as it do<span class=\"_ _3\"></span>es not chan<span class=\"_ _3\"></span>ge the profit <span class=\"_ _3\"></span>figure stat<span class=\"_ _3\"></span>ed <span class=\"_ _0\"></span>in the <span class=\"_ _3\"></span>prior year ac<span class=\"_ _3\"></span>counts. Details <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>em<span class=\"_ _3\"></span>oluments <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>Director<span class=\"_ _3\"></span>s, <span class=\"_ _0\"></span>who <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>key <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>personnel <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>Gro<span class=\"_ _0\"></span>up, <span class=\"_ _0\"></span>are <span class=\"_ _1b\"></span>set <span class=\"_ _0\"></span>out <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>the Directors\u2019 remun<span class=\"_ _3\"></span>eration rep<span class=\"_ _3\"></span>ort. <span class=\"ff2\"> </span>The parent C<span class=\"_ _3\"></span>ompany ha<span class=\"_ _3\"></span>d no staff costs<span class=\"_ _3\"></span> or employ<span class=\"_ _3\"></span>ees in the year<span class=\"_ _3\"></span> ended 31<span class=\"_ _3\"></span> March 2024 (2023: nil). Redundancy<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>costs incurred of \u00a317,000 <span class=\"_ _0\"></span>(202<span class=\"_ _3\"></span>3: \u00a3165,000) within exceptional <span class=\"_ _0\"></span>costs as the <span class=\"_ _0\"></span>transact<span class=\"_ _3\"></span>ion <span class=\"_ _0\"></span>is not routine within business inco<span class=\"_ _3\"></span>me and e<span class=\"_ _3\"></span>xpenses. This <span class=\"_ _3\"></span>ensures consist<span class=\"_ _1e\"></span>ency between periods. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-11": {
   "value": "8.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">Business com<span class=\"_ _3\"></span>binations </span></span>Emma Hardi<span class=\"_ _3\"></span>e  On 28th July<span class=\"_ _3\"></span> 2021, the G<span class=\"_ _3\"></span>roup acquired<span class=\"_ _3\"></span> 100% of the is<span class=\"_ _3\"></span>sued sh<span class=\"_ _3\"></span>are capital of Em<span class=\"_ _3\"></span>ma Hardie L<span class=\"_ _3\"></span>imited. Total consideration <span class=\"_ _3\"></span>was \u00a34.86m, <span class=\"_ _3\"></span>of which \u00a32.7<span class=\"_ _3\"></span>7m was paid<span class=\"_ _3\"></span> in cash, \u00a31.<span class=\"_ _3\"></span>36m was sett<span class=\"_ _3\"></span>led by the i<span class=\"_ _3\"></span>ssue of 1,600,0<span class=\"_ _3\"></span>00 shares in Creighton<span class=\"_ _3\"></span>s <span class=\"ls4\">PLC</span> at a price of <span class=\"_ _3\"></span>\u00a30.848 per<span class=\"_ _3\"></span> share, and<span class=\"_ _3\"></span> there was <span class=\"_ _3\"></span>\u00a30.084m of <span class=\"_ _3\"></span>deferred consid<span class=\"_ _3\"></span>eration an<span class=\"_ _3\"></span>d a further \u00a30.64<span class=\"_ _3\"></span>4m in contingen<span class=\"_ _3\"></span>t considerat<span class=\"_ _3\"></span>ion. There<span class=\"_ _3\"></span> was cas<span class=\"_ _3\"></span>h acquired o<span class=\"_ _3\"></span>f \u00a30.08m and<span class=\"_ _3\"></span> debt acquire<span class=\"_ _3\"></span>d at fair value<span class=\"_ _3\"></span> of \u00a32.20m.<span class=\"_ _3\"></span> The Company ha<span class=\"_ _3\"></span>d guaran<span class=\"_ _3\"></span>teed to the selle<span class=\"_ _3\"></span>rs of Emma Har<span class=\"_ _3\"></span>die Limited a<span class=\"_ _3\"></span> share price<span class=\"_ _3\"></span> for Creight<span class=\"_ _3\"></span>ons <span class=\"ls4\">PLC</span> at \u00a31.25 per share as at 2<span class=\"_ _3\"></span>8th July 202<span class=\"_ _3\"></span>2. On 28th Ju<span class=\"_ _3\"></span>ly 2022, the act<span class=\"_ _3\"></span>ual volu<span class=\"_ _3\"></span>me weighted av<span class=\"_ _3\"></span>erage midd<span class=\"_ _3\"></span>le market quote<span class=\"_ _3\"></span>d price of an Ordina<span class=\"_ _3\"></span>ry Share for th<span class=\"_ _3\"></span>e last<span class=\"_ _3\"></span> 5 business days prio<span class=\"_ _3\"></span>r was \u00a30.416 pe<span class=\"_ _3\"></span>r share.<span class=\"fs1\"> </span>This equ<span class=\"_ _3\"></span>ated to an a<span class=\"_ _3\"></span>dditional payment of <span class=\"_ _3\"></span>\u00a31,333,66<span class=\"_ _3\"></span>4. As of the 31 <span class=\"_ _3\"></span>March 2022 \u00a3<span class=\"_ _3\"></span>1,027,500 h<span class=\"_ _3\"></span>ad been acc<span class=\"_ _3\"></span>rued in anticipat<span class=\"_ _3\"></span>ion of the final<span class=\"_ _3\"></span> consideration <span class=\"_ _3\"></span>paid to the Selle<span class=\"_ _3\"></span>rs under th<span class=\"_ _3\"></span>e SPA of Emma<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Hardie Li<span class=\"_ _3\"></span>mited.  A further \u00a38<span class=\"_ _3\"></span>4,000 had be<span class=\"_ _3\"></span>en accrued in<span class=\"_ _3\"></span> relation to th<span class=\"_ _3\"></span>e adjustment<span class=\"_ _3\"></span> payment and<span class=\"_ _3\"></span> the deferr<span class=\"_ _3\"></span>ed consideration a<span class=\"_ _3\"></span>s part of the SPA of<span class=\"_ _3\"></span> Emma Hardie<span class=\"_ _3\"></span> Limit<span class=\"_ _3\"></span>ed. The actual paym<span class=\"_ _3\"></span>ent m<span class=\"_ _3\"></span>ade during the <span class=\"_ _3\"></span>year to 31 Ma<span class=\"_ _3\"></span>rch 2023<span class=\"_ _3\"></span> was \u00a390,3<span class=\"_ _3\"></span>36.  The total paymen<span class=\"_ _3\"></span>t made<span class=\"_ _3\"></span> for contin<span class=\"_ _3\"></span>gent and deferre<span class=\"_ _3\"></span>d consideration<span class=\"_ _3\"></span> during the y<span class=\"_ _3\"></span>ear to 31 <span class=\"_ _3\"></span>March<span class=\"_ _0\"></span> 2023 was \u00a31,424,000.<span class=\"_ _3\"></span> The shortfal<span class=\"_ _3\"></span>l in the amount <span class=\"_ _3\"></span>provided at th<span class=\"_ _3\"></span>e end of 31 Ma<span class=\"_ _3\"></span>rch 2022 ha<span class=\"_ _3\"></span>d a P&amp;L<span class=\"_ _3\"></span> impact of \u00a33<span class=\"_ _3\"></span>12,500. This amount is inclu<span class=\"_ _3\"></span>ded within<span class=\"_ _3\"></span> exceptional costs.<span class=\"_ _3\"></span> During the year<span class=\"_ _3\"></span> to March<span class=\"_ _3\"></span> 2023, the Company<span class=\"_ _3\"></span> agreed a<span class=\"_ _3\"></span> buy bac<span class=\"_ _3\"></span>k of 1,600,<span class=\"_ _3\"></span>000 Considerat<span class=\"_ _3\"></span>ion Shares for an aggregate con<span class=\"_ _3\"></span>sideration of<span class=\"_ _3\"></span> \u00a3576,000.<span class=\"_ _3\"></span> The conside<span class=\"_ _3\"></span>ration was ba<span class=\"_ _3\"></span>sed on the <span class=\"_ _3\"></span>price of 36p p<span class=\"_ _3\"></span>er ordina<span class=\"_ _3\"></span>ry share being the on-market <span class=\"_ _3\"></span>price at the<span class=\"_ _3\"></span> time of the tran<span class=\"_ _3\"></span>saction.<span class=\"_ _3\"></span> The Buyback t<span class=\"_ _3\"></span>ook place on <span class=\"_ _3\"></span>26 September<span class=\"_ _3\"></span> 2022. The Company hol<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span>s the total <span class=\"_ _3\"></span>of 1,600,000 re-pu<span class=\"_ _3\"></span>rchased sh<span class=\"_ _3\"></span>ares as treasu<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>y shares. Brodie &amp; Sto<span class=\"_ _3\"></span>ne  On 24th Septe<span class=\"_ _3\"></span>mber 202<span class=\"_ _3\"></span>1, the Group<span class=\"_ _3\"></span> acquired 10<span class=\"_ _3\"></span>0% of the issu<span class=\"_ _3\"></span>ed share capit<span class=\"_ _3\"></span>al of Brodie a<span class=\"_ _3\"></span>nd Stone Holdin<span class=\"_ _3\"></span>gs Limited, and its <span class=\"_ _3\"></span>wholly owned<span class=\"_ _3\"></span> subsidiary Br<span class=\"_ _3\"></span>odie and Stone<span class=\"_ _3\"></span> Interna<span class=\"_ _3\"></span>tional Limited.<span class=\"_ _3\"></span> Total consideration was<span class=\"_ _3\"></span> \u00a34.85m, of which \u00a32.81<span class=\"_ _3\"></span>m was paid<span class=\"_ _3\"></span> in cash, \u00a31.<span class=\"_ _3\"></span>15m was settl<span class=\"_ _3\"></span>ed by th<span class=\"_ _3\"></span>e issue of 1,00<span class=\"_ _3\"></span>0,000 shares in<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Creightons<span class=\"_ _3\"></span> <span class=\"_ _0\"></span><span class=\"ls4\">PLC</span> at a price of \u00a31.1<span class=\"_ _3\"></span>46 per shar<span class=\"_ _3\"></span>e, \u00a30.70m in<span class=\"_ _3\"></span> relation to a <span class=\"_ _3\"></span>property <span class=\"_ _3\"></span>retention payment<span class=\"_ _3\"></span> paid in Oct<span class=\"_ _3\"></span>ober 2021, an<span class=\"_ _3\"></span>d there was \u00a30.20m <span class=\"_ _3\"></span>of deferred c<span class=\"_ _3\"></span>onsideration. The<span class=\"_ _3\"></span>re was no cash<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>acquire<span class=\"_ _3\"></span>d and debt a<span class=\"_ _3\"></span>cquired at f<span class=\"_ _3\"></span>air value of \u00a3<span class=\"_ _3\"></span>0.71m. The fair value<span class=\"_ _3\"></span> of acquired int<span class=\"_ _3\"></span>angible ass<span class=\"_ _3\"></span>ets is \u00a34.98m<span class=\"_ _3\"></span> and relat<span class=\"_ _3\"></span>es to various b<span class=\"_ _3\"></span>rands acqui<span class=\"_ _3\"></span>red. The intan<span class=\"_ _3\"></span>gible asset is deemed to ha<span class=\"_ _3\"></span>ve an indefin<span class=\"_ _3\"></span>ite useful life<span class=\"_ _3\"></span> so no amortisatio<span class=\"_ _3\"></span>n is charged bu<span class=\"_ _3\"></span>t will be subjec<span class=\"_ _3\"></span>t to an annual<span class=\"_ _3\"></span> impairment revie<span class=\"_ _3\"></span>w.  Goodwill The value of <span class=\"_ _3\"></span>goodwill in relation<span class=\"_ _3\"></span> to Emma Ha<span class=\"_ _3\"></span>rdie of \u00a31.2<span class=\"_ _3\"></span>8m and Br<span class=\"_ _3\"></span>odie and Stone<span class=\"_ _3\"></span> of \u00a31.2<span class=\"_ _3\"></span>5m relates to the<span class=\"_ _3\"></span> deferred tax,<span class=\"_ _3\"></span> at a rate of<span class=\"_ _3\"></span> 25%,<span class=\"_ _3\"></span> on the brand <span class=\"_ _3\"></span>values acquir<span class=\"_ _3\"></span>ed in the year ende<span class=\"_ _3\"></span>d 31 March <span class=\"_ _3\"></span>2022.<span class=\"fs1\"> </span>Goodwill is deemed to ha<span class=\"_ _3\"></span>ve an inde<span class=\"_ _3\"></span>finite useful life s<span class=\"_ _3\"></span>o no amortisat<span class=\"_ _3\"></span>ion is charge<span class=\"_ _3\"></span>d but will be su<span class=\"_ _3\"></span>bject to an annu<span class=\"_ _3\"></span>al impairment<span class=\"_ _3\"></span> review.  As a result o<span class=\"_ _3\"></span>f the annua<span class=\"_ _3\"></span>l review, the Emm<span class=\"_ _3\"></span>a Hardie <span class=\"_ _3\"></span>Goodwill was derecognise<span class=\"_ _3\"></span>d in full in the yea<span class=\"_ _3\"></span>r to 31 Mar<span class=\"_ _3\"></span>ch 2024. The Emma Ha<span class=\"_ _3\"></span>rdie brand, <span class=\"_ _3\"></span>which operated <span class=\"_ _3\"></span>on a semi-autono<span class=\"_ _3\"></span>mous basis from<span class=\"_ _3\"></span> its original of<span class=\"_ _3\"></span>fices since acquisit<span class=\"_ _3\"></span>ion, had experience<span class=\"_ _3\"></span>d a challenging<span class=\"_ _3\"></span> year.<span class=\"fs1\"> </span>Cashfl<span class=\"_ _3\"></span>ow projections a<span class=\"_ _3\"></span>nd value in use<span class=\"_ _3\"></span> calculations in<span class=\"_ _3\"></span>dicated that a<span class=\"_ _3\"></span> total impairment cha<span class=\"_ _3\"></span>rge of \u00a34.45m<span class=\"_ _3\"></span> should be <span class=\"_ _3\"></span>recorded in rela<span class=\"_ _3\"></span>tion to the Emma Ha<span class=\"_ _3\"></span>rdie brand v<span class=\"_ _3\"></span>alue<span class=\"ls2\">. </span> No impairment <span class=\"_ _3\"></span>charge was <span class=\"_ _3\"></span>recorded in relat<span class=\"_ _3\"></span>ion to the <span class=\"_ _3\"></span>B<span class=\"ls28\">ro<span class=\"_ _0\"></span></span>die and Stone<span class=\"_ _3\"></span> Goodwill or<span class=\"_ _3\"></span> Brand value. Please <span class=\"_ _3\"></span>refer t<span class=\"_ _3\"></span>o note 13 and n<span class=\"_ _3\"></span>ote 14.<span class=\"_ _96\"> </span>8.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">Business com<span class=\"_ _3\"></span>binations </span></span>Brand value The fair value<span class=\"_ _3\"></span> of brand inta<span class=\"_ _3\"></span>ngible assets a<span class=\"_ _3\"></span>cquired on a<span class=\"_ _3\"></span>cquisition of Emma<span class=\"_ _3\"></span> Hardie Limited<span class=\"_ _3\"></span> and Bro<span class=\"_ _3\"></span>die and Stone Internationa<span class=\"_ _3\"></span>l Limited amounte<span class=\"_ _3\"></span>d to \u00a35.11m<span class=\"_ _3\"></span> and \u00a34.9<span class=\"_ _3\"></span>8m, respectivel<span class=\"_ _3\"></span>y. The intangible<span class=\"_ _3\"></span> asset is deem<span class=\"_ _3\"></span>ed to ha<span class=\"_ _3\"></span>ve an indefinite usefu<span class=\"_ _3\"></span>l life so no am<span class=\"_ _3\"></span>ortisation is charged<span class=\"_ _3\"></span> but will be subj<span class=\"_ _3\"></span>ect to an an<span class=\"_ _3\"></span>nual impai<span class=\"_ _3\"></span>rment review.<span class=\"_ _3\"></span>  As a result o<span class=\"_ _3\"></span>f the annua<span class=\"_ _3\"></span>l review, the Emm<span class=\"_ _3\"></span>a Hardie brand<span class=\"_ _3\"></span> value was impaired (s<span class=\"_ _3\"></span>ee note <span class=\"_ _3\"></span>14).  Exceptional co<span class=\"_ _3\"></span>sts Exceptional costs<span class=\"_ _3\"></span> in the yea<span class=\"_ _3\"></span>r to 31 March<span class=\"_ _3\"></span> 2024 of<span class=\"_ _3\"></span> \u00a34.45m pertained t<span class=\"_ _3\"></span>o the impairment<span class=\"_ _3\"></span> of the Emma Ha<span class=\"_ _3\"></span>rdie goodwill and bran<span class=\"_ _3\"></span>d. Exceptional <span class=\"_ _1e\"></span>costs fo<span class=\"_ _3\"></span>r th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>year <span class=\"_ _1e\"></span>to 31 <span class=\"_ _1e\"></span>March 2<span class=\"_ _3\"></span>023 <span class=\"_ _3\"></span>was <span class=\"_ _1e\"></span>\u00a30.31m. T<span class=\"_ _3\"></span>his re<span class=\"_ _3\"></span>presente<span class=\"_ _3\"></span>d th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>excess <span class=\"_ _1e\"></span>over the<span class=\"_ _3\"></span> am<span class=\"_ _3\"></span>ount <span class=\"_ _1e\"></span>accr<span class=\"_ _0\"></span>ued in <span class=\"_ _1b\"></span>relation <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>defe<span class=\"_ _3\"></span>rred <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>contingent<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>consideration <span class=\"_ _1b\"></span>as <span class=\"_ _1b\"></span>part <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>f <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Emma <span class=\"_ _1b\"></span>Har<span class=\"_ _3\"></span>die <span class=\"_ _1b\"></span>acquisiti<span class=\"_ _3\"></span>on <span class=\"_ _1b\"></span>during <span class=\"_ _1b\"></span>31 <span class=\"_ _1b\"></span>March 2022. Deferred tax The valuation o<span class=\"_ _3\"></span>f intangibles <span class=\"_ _3\"></span>on acquisition gi<span class=\"_ _3\"></span>ves rise to a <span class=\"_ _3\"></span>deferred tax<span class=\"_ _3\"></span> liability. The <span class=\"_ _3\"></span>deferred ta<span class=\"_ _3\"></span>x liability is measured using<span class=\"_ _3\"></span> the value <span class=\"_ _3\"></span>of the int<span class=\"_ _3\"></span>angible asset at th<span class=\"_ _3\"></span>e deferred ta<span class=\"_ _3\"></span>x rate. This de<span class=\"_ _3\"></span>ferred tax lia<span class=\"_ _3\"></span>bility creates a correspondin<span class=\"_ _3\"></span>g asset which h<span class=\"_ _3\"></span>as been inclu<span class=\"_ _3\"></span>ded in good<span class=\"_ _3\"></span>will. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBusinessCombinationsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-12": {
   "value": "9.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">Finance costs<span class=\"_ _3\"></span> </span></span>Group Company Year ended Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest on <span class=\"_ _3\"></span>bank overdra<span class=\"_ _3\"></span>fts and loans              195<span class=\"_ _3\"></span>               2<span class=\"_ _3\"></span>42               <span class=\"_ _3\"></span>  -                 <span class=\"_ _3\"></span> -    Interest on m<span class=\"_ _3\"></span>ortgage              <span class=\"_ _3\"></span>  72               <span class=\"_ _3\"></span>  77               <span class=\"_ _3\"></span>  72               <span class=\"_ _3\"></span> <span class=\"lsd\">77 </span> Interest on leas<span class=\"_ _3\"></span>e liabilities               <span class=\"_ _3\"></span>  86               1<span class=\"_ _3\"></span>01               <span class=\"_ _3\"></span>  -                 <span class=\"_ _3\"></span> -    Other Interest<span class=\"_ _3\"></span> (4) - - - Total              349 <span class=\"_ _3\"></span>              42<span class=\"_ _3\"></span>0                 72 <span class=\"_ _3\"></span> 77",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-119": {
   "value": "9.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">Finance costs<span class=\"_ _3\"></span> </span></span>Group Company Year ended Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest on <span class=\"_ _3\"></span>bank overdra<span class=\"_ _3\"></span>fts and loans              195<span class=\"_ _3\"></span>               2<span class=\"_ _3\"></span>42               <span class=\"_ _3\"></span>  -                 <span class=\"_ _3\"></span> -    Interest on m<span class=\"_ _3\"></span>ortgage              <span class=\"_ _3\"></span>  72               <span class=\"_ _3\"></span>  77               <span class=\"_ _3\"></span>  72               <span class=\"_ _3\"></span> <span class=\"lsd\">77 </span> Interest on leas<span class=\"_ _3\"></span>e liabilities               <span class=\"_ _3\"></span>  86               1<span class=\"_ _3\"></span>01               <span class=\"_ _3\"></span>  -                 <span class=\"_ _3\"></span> -    Other Interest<span class=\"_ _3\"></span> (4) - - - Total              349 <span class=\"_ _3\"></span>              42<span class=\"_ _3\"></span>0                 72 <span class=\"_ _3\"></span> 77<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-416": {
   "value": "9.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">Finance costs<span class=\"_ _3\"></span> </span></span>Group Company Year ended Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest on <span class=\"_ _3\"></span>bank overdra<span class=\"_ _3\"></span>fts and loans              195<span class=\"_ _3\"></span>               2<span class=\"_ _3\"></span>42               <span class=\"_ _3\"></span>  -                 <span class=\"_ _3\"></span> -    Interest on m<span class=\"_ _3\"></span>ortgage              <span class=\"_ _3\"></span>  72               <span class=\"_ _3\"></span>  77               <span class=\"_ _3\"></span>  72               <span class=\"_ _3\"></span> <span class=\"lsd\">77 </span> Interest on leas<span class=\"_ _3\"></span>e liabilities               <span class=\"_ _3\"></span>  86               1<span class=\"_ _3\"></span>01               <span class=\"_ _3\"></span>  -                 <span class=\"_ _3\"></span> -    Other Interest<span class=\"_ _3\"></span> (4) - - - Total              349 <span class=\"_ _3\"></span>              42<span class=\"_ _3\"></span>0                 72 <span class=\"_ _3\"></span> 77<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-428": {
   "value": "9.<span class=\"ff4 ls0\"> <span class=\"_ _68\"> </span><span class=\"ff1\">Finance costs<span class=\"_ _3\"></span> </span></span>Group Company Year ended Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Interest on <span class=\"_ _3\"></span>bank overdra<span class=\"_ _3\"></span>fts and loans              195<span class=\"_ _3\"></span>               2<span class=\"_ _3\"></span>42               <span class=\"_ _3\"></span>  -                 <span class=\"_ _3\"></span> -    Interest on m<span class=\"_ _3\"></span>ortgage              <span class=\"_ _3\"></span>  72               <span class=\"_ _3\"></span>  77               <span class=\"_ _3\"></span>  72               <span class=\"_ _3\"></span> <span class=\"lsd\">77 </span> Interest on leas<span class=\"_ _3\"></span>e liabilities               <span class=\"_ _3\"></span>  86               1<span class=\"_ _3\"></span>01               <span class=\"_ _3\"></span>  -                 <span class=\"_ _3\"></span> -    Other Interest<span class=\"_ _3\"></span> (4) - - - Total              349 <span class=\"_ _3\"></span>              42<span class=\"_ _3\"></span>0                 72 <span class=\"_ _3\"></span> 77<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-13": {
   "value": "10.<span class=\"ff4 ls0\"> <span class=\"_ _1d\"></span><span class=\"ff1\">Taxation  </span></span>Group Company Year ended Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Current tax Current tax<span class=\"_ _3\"></span> on profit for<span class=\"_ _3\"></span> the year 30<span class=\"ls0\">6 </span> 141            <span class=\"lsd\">72</span>            -  Adjustments<span class=\"_ _3\"></span> in respect <span class=\"_ _3\"></span>of prior years (171) 37                -              -  Total curre<span class=\"_ _3\"></span>nt tax 13<span class=\"ls0\">5 </span> 178            <span class=\"ls3b\">72</span> <span class=\"_ _3\"></span>           -  Deferred tax<span class=\"_ _3\"></span> (see note <span class=\"_ _3\"></span>31) Originations an<span class=\"_ _3\"></span>d reversal of te<span class=\"_ _3\"></span>mporary differences (55) 83<span class=\"ls0\"> </span>          -              -    Deferred tax<span class=\"_ _3\"></span> not previou<span class=\"_ _3\"></span>sly recognised 165 - - - Adjustment in <span class=\"_ _3\"></span>respect of pri<span class=\"_ _3\"></span>or years 5  (88)           -              -    Total deferre<span class=\"_ _3\"></span>d tax 115  (5)           -              -    Total 250  173            <span class=\"ls3b\">72</span> <span class=\"_ _3\"></span>           -  The taxation cha<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ge for the<span class=\"_ _3\"></span> year can be<span class=\"_ _3\"></span> reconciled t<span class=\"_ _3\"></span>o the profit <span class=\"_ _3\"></span>per the income<span class=\"_ _3\"></span> statement<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>as follows: Group Company Year ended Year ended<span class=\"_ _3\"></span> Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 (Loss) / Profit<span class=\"_ _3\"></span> before taxati<span class=\"_ _3\"></span>on (3,277) 687           <span class=\"ls3\">80</span> <span class=\"_ _3\"></span>          65  Tax using the UK<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>corporation<span class=\"_ _3\"></span> tax rate o<span class=\"_ _3\"></span>f 25% (2023: 19%)<span class=\"_ _3\"></span> (819) 131            <span class=\"lsd\">20</span>            12  Fixed asset dif<span class=\"_ _3\"></span>ferences 63<span class=\"ls0\"> </span> 7           <span class=\"lsd\">53</span>            40  Tax effect of<span class=\"_ _3\"></span> expenses<span class=\"_ _3\"></span> that are not <span class=\"_ _3\"></span>deductible in determinin<span class=\"_ _3\"></span>g taxable profit 30<span class=\"ls0\"> </span>121 - - Income not su<span class=\"_ _3\"></span>bject to ta<span class=\"_ _3\"></span>x (1) -          (1)          (52)<span class=\"_ _3\"></span> Additional deduction<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>for R&amp;D <span class=\"_ _3\"></span>expenditure (172)  (94)           -              -    Adjustments<span class=\"_ _3\"></span> in respect <span class=\"_ _3\"></span>of prior years (171)  (51)             -              -  Adjustments<span class=\"_ _3\"></span> in respect <span class=\"_ _3\"></span>of prior years (deferred tax)<span class=\"_ _3\"></span> (1<span class=\"ls0\">5) </span>- - - Deferred tax<span class=\"_ _3\"></span> credited directly<span class=\"_ _3\"></span> to equity  (23)  (19)           -              -    Adjust openin<span class=\"_ _3\"></span>g deferred tax<span class=\"_ _3\"></span> to average<span class=\"_ _3\"></span> rate - 92<span class=\"ls0\"> </span>Deferred tax<span class=\"_ _3\"></span> not recogn<span class=\"_ _3\"></span>ised 52  -           -              -    Tax relief on<span class=\"_ _3\"></span> exercise of shar<span class=\"_ _3\"></span>e options 24<span class=\"ls0\"> </span> -           -              -    Derecognition o<span class=\"_ _3\"></span>f goodwill 1,282 - - - Other - (14)            -              -    Total expens<span class=\"_ _3\"></span>e  250 173            <span class=\"ls3b\">72</span> <span class=\"_ _3\"></span>           -  In addition <span class=\"_ _3\"></span>to the <span class=\"_ _1e\"></span>Group\u2019s taxat<span class=\"_ _3\"></span>ion charge <span class=\"_ _3\"></span>to the <span class=\"_ _3\"></span>income <span class=\"_ _3\"></span>statement<span class=\"_ _3\"></span> and othe<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span> comprehen<span class=\"_ _1e\"></span>sive income, the <span class=\"_ _1e\"></span>fo<span class=\"_ _0\"></span>llowing<span class=\"_ _3\"></span> amounts relat<span class=\"_ _3\"></span>ing to tax hav<span class=\"_ _3\"></span>e been recognis<span class=\"_ _3\"></span>ed directly in <span class=\"_ _3\"></span>equity. There <span class=\"_ _3\"></span>were no such<span class=\"_ _3\"></span> taxes in th<span class=\"_ _3\"></span>e Company. Year ended Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Deferred tax Excess tax d<span class=\"_ _3\"></span>eductions rela<span class=\"_ _3\"></span>ted to share-based <span class=\"_ _3\"></span>payments on<span class=\"_ _3\"></span> exercised options<span class=\"_ _3\"></span> (23) (303) Total (23) (303)",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-14": {
   "value": "11<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Payme<span class=\"_ _3\"></span>nts to share<span class=\"_ _3\"></span>holders  </span></span>Year ended  31<span class=\"ls0\">-Mar <span class=\"_ _3\"></span> </span>Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Final dividend paid<span class=\"_ _3\"></span> <span class=\"ff6\">\u2013</span> \u00a3Nil (2023:<span class=\"_ _3\"></span> \u00a3Nil) per share - - Interim dividend<span class=\"_ _3\"></span> paid  \u00a3Nil (202<span class=\"_ _3\"></span>3: \u00a3Nil) per sha<span class=\"_ _3\"></span>re - - Total dividend pai<span class=\"_ _3\"></span>d in year <span class=\"ff6\">\u2013</span> <span class=\"_ _3\"></span>\u00a3Nil (2023: \u00a3Nil)<span class=\"_ _3\"></span>  per share - - Proposed <span class=\"ff6\">\u2013</span> <span><span class=\"gs3\" id=\"__2\">0. 45</span></span> pence (20<span class=\"_ _3\"></span>23: Nil) per sha<span class=\"_ _3\"></span>re <span id=\"__1\">315</span> - ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-121": {
   "value": "0.0045",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-120": {
   "value": "315000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwners",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "fact-15": {
   "value": "12<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Earning<span class=\"_ _3\"></span>s per share  </span></span>The calculation<span class=\"_ _3\"></span> of the basic an<span class=\"_ _1e\"></span>d <span class=\"_ _0\"></span>diluted earnin<span class=\"_ _3\"></span>gs per share is bas<span class=\"_ _3\"></span>ed on the<span class=\"_ _3\"></span> following data: Year ended 31<span class=\"ls0\">-Mar <span class=\"_ _3\"></span> </span>Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar<span class=\"ff2\"> </span></span>2024 2023 \u00a3000 \u00a3000 Earnings (Loss) / profit att<span class=\"_ _3\"></span>ributable to<span class=\"_ _3\"></span> the equity<span class=\"_ _3\"></span> holders of<span class=\"_ _3\"></span> the paren<span class=\"_ _3\"></span>t Company (3,527) 514 Year ended 31<span class=\"ls0\">-Mar <span class=\"_ _3\"></span> </span>Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar<span class=\"ff2\"> </span></span>2024 2023 Number Number Number of shar<span class=\"_ _3\"></span>es Weighted ave<span class=\"_ _3\"></span>rage number<span class=\"_ _3\"></span> of ordinary<span class=\"_ _3\"></span> shares for th<span class=\"_ _3\"></span>e purposes <span class=\"_ _3\"></span>of basic earnings per sh<span class=\"_ _3\"></span>are<span class=\"ff1\"> </span>68,433,858<span class=\"ff1\"> </span>69,166,461 Effect of dilu<span class=\"_ _3\"></span>tive potential o<span class=\"_ _3\"></span>rdinary share<span class=\"_ _3\"></span>s relating to<span class=\"_ _3\"></span> share options *<span class=\"ff1\"> </span>8,310,548<span class=\"ff1\"> </span>9,534,475<span class=\"ff1\"> </span>Weighted ave<span class=\"_ _3\"></span>rage number<span class=\"_ _3\"></span> of ordinary<span class=\"_ _3\"></span> shares for th<span class=\"_ _3\"></span>e purposes <span class=\"_ _3\"></span>of Adjusted Earnings per shar<span class=\"_ _3\"></span>e (2023:<span class=\"_ _3\"></span> for the purpose<span class=\"_ _3\"></span> of Diluted Ea<span class=\"_ _3\"></span>rnings per sha<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e) 76,744,406 78,700,936 Basic earnings pe<span class=\"_ _3\"></span>r share <span class=\"ff6\">\u2013</span> inc<span class=\"_ _3\"></span>luding exceptional<span class=\"_ _3\"></span> items  (5.15p) 0.74p Diluted earnin<span class=\"_ _3\"></span>gs per share<span class=\"_ _3\"></span> <span class=\"ff6\">\u2013</span> including exceptional item<span class=\"_ _3\"></span>s * (5.15p) 0.65p * Share opti<span class=\"_ _3\"></span>ons are exclu<span class=\"_ _3\"></span>ded from the<span class=\"_ _3\"></span> earnings per<span class=\"_ _3\"></span> share c<span class=\"_ _3\"></span>alculation for the year en<span class=\"_ _3\"></span>ded 31 March<span class=\"_ _3\"></span> 2024 due to their anti-dil<span class=\"_ _3\"></span>utive effect on th<span class=\"_ _3\"></span>e loss after<span class=\"_ _3\"></span> tax attributa<span class=\"_ _3\"></span>ble to equity holde<span class=\"_ _3\"></span>rs<span class=\"_ _0\"></span>.<span class=\"ff1 fs3 fc0\">  </span>Adjusted Earni<span class=\"_ _3\"></span>ngs per shar<span class=\"_ _3\"></span>e <span class=\"ff9\">\u2013</span> alternate <span class=\"_ _3\"></span>performanc<span class=\"_ _3\"></span>e measure The following calcu<span class=\"_ _3\"></span>lation of th<span class=\"_ _3\"></span>e basic and dilu<span class=\"_ _3\"></span>ted earnings<span class=\"_ _3\"></span> per share e<span class=\"_ _3\"></span>xcluding exceptiona<span class=\"_ _3\"></span>l items has<span class=\"_ _3\"></span> been calculated based<span class=\"_ _3\"></span> on adding ba<span class=\"_ _3\"></span>ck the following<span class=\"_ _3\"></span> deductions<span class=\"_ _3\"></span> from (loss) / profit after<span class=\"_ _3\"></span> tax: Year ended 31<span class=\"ls0\">-Mar<span class=\"ff2\"> </span></span>Year ended 31<span class=\"ls0\">-Mar </span>2024<span class=\"ff2\"> </span>2023 \u00a3000<span class=\"ff2\"> </span>\u00a3000 (Loss) / Pro<span class=\"_ _3\"></span>fit for the pe<span class=\"_ _3\"></span>riod from op<span class=\"_ _3\"></span>erations att<span class=\"_ _3\"></span>ributable to t<span class=\"_ _3\"></span>he equity shareholders <span class=\"_ _3\"></span>of the parent <span class=\"_ _3\"></span>Company (3,527) 514 Exceptional item<span class=\"_ _3\"></span>s <span class=\"ff6\">\u2013</span> Impairmen<span class=\"_ _3\"></span>t  4,449 - Exceptional item<span class=\"_ _3\"></span>s <span class=\"ff6\">\u2013</span> Deferred t<span class=\"_ _3\"></span>ax charge<span class=\"_ _3\"></span> in relation to<span class=\"_ _3\"></span> the Impairment  165 - Exceptional item<span class=\"_ _3\"></span>s <span class=\"ff6\">\u2013</span> Acquisition<span class=\"_ _3\"></span> costs (disallowed<span class=\"_ _3\"></span> for tax p<span class=\"_ _3\"></span>rovision) - 312 Adjusted Earnings<span class=\"_ _3\"></span> excluding<span class=\"_ _3\"></span> exceptional<span class=\"_ _3\"></span> items 1,087 826 Adjusted Basic ea<span class=\"_ _3\"></span>rnings pe<span class=\"_ _3\"></span>r share <span class=\"ff6\">\u2013</span> excluding<span class=\"_ _3\"></span> exceptiona<span class=\"_ _3\"></span>l items  1.<span class=\"lsd\">59<span class=\"ls0\">p </span></span>1.19p Adjusted Dilu<span class=\"_ _3\"></span>ted earnings pe<span class=\"_ _3\"></span>r share <span class=\"ff6\">\u2013</span> excludin<span class=\"_ _3\"></span>g exceptional <span class=\"_ _3\"></span>items 1.42p 1.05p",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-16": {
   "value": "13<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Goodw<span class=\"_ _3\"></span>ill  </span></span>Goodwill<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>Cost<span class=\"ff1\"> </span>At<span class=\"ls0\"> 1 April 2<span class=\"_ _3\"></span>022 </span> 2,889  Additions  <span class=\"lsd\">4 </span> At 31 March <span class=\"_ _3\"></span>2023  2,893  Additions -<span class=\"ls33\">   </span> At 31 March <span class=\"_ _3\"></span>2024 2,893   Accumulated I<span class=\"_ _3\"></span>mpairment/Dereco<span class=\"_ _3\"></span>gnition<span class=\"ff1\"> </span>At 31 March <span class=\"_ _3\"></span>2022  36  Impairment fo<span class=\"_ _3\"></span>r the year  -    At 31 March <span class=\"_ _3\"></span>2023  36  Derecognition for<span class=\"_ _3\"></span> the year  1,282  At 31 March <span class=\"_ _3\"></span>2024  1,318  Carrying value<span class=\"_ _3\"></span><span class=\"ff1\"> </span>At 1 April 202<span class=\"_ _3\"></span>2  2,853  At 31 March <span class=\"_ _3\"></span>2023  2,857  At 31 March <span class=\"_ _3\"></span>2024  1,575  Of <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>total <span class=\"_ _20\"> </span>Goodwill <span class=\"_ _20\"> </span>net <span class=\"_ _23\"> </span>book <span class=\"_ _20\"> </span>value, <span class=\"_ _20\"> </span>\u00a31.245m <span class=\"_ _20\"> </span>aros<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>as <span class=\"_ _20\"> </span>part <span class=\"_ _20\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>business <span class=\"_ _20\"> </span>acquisition <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>Brodie <span class=\"_ _20\"> </span>and <span class=\"_ _20\"> </span>Stone Internationa<span class=\"_ _3\"></span>l Limited and <span class=\"_ _0\"></span>\u00a31.282m arose as part of a <span class=\"_ _0\"></span>business acquisition of Emma Hardie Limited. The remaining Goodwill <span class=\"_ _1b\"></span>carrying<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>\u00a30.33m <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elates <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>investment <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>Potter <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>Moore <span class=\"_ _0\"></span>Innovations <span class=\"_ _1b\"></span>Limited <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>March 2003. The value of goodwill in relation to Emma Hardie and Brodie<span class=\"_ _3\"></span> and Stone relates to the deferred tax, at a rate of 25%, on the<span class=\"_ _3\"></span> brand valu<span class=\"_ _3\"></span>es acquired<span class=\"_ _3\"></span> in the yea<span class=\"_ _3\"></span>r ended 31 Ma<span class=\"_ _3\"></span>rch 2022.  Additions in t<span class=\"_ _3\"></span>he year <span class=\"_ _3\"></span>ended <span class=\"_ _3\"></span>31 March <span class=\"_ _1e\"></span>2<span class=\"_ _0\"></span>023 relate <span class=\"_ _3\"></span>to a smal<span class=\"_ _1e\"></span>l adjustment in <span class=\"_ _3\"></span>relation to t<span class=\"_ _3\"></span>he deferre<span class=\"_ _3\"></span>d tax of th<span class=\"_ _3\"></span>e brand<span class=\"_ _1e\"></span> values acquire<span class=\"_ _3\"></span>d in the previou<span class=\"_ _1e\"></span>s <span class=\"_ _0\"></span>year.  The Group te<span class=\"_ _3\"></span>sts good<span class=\"_ _3\"></span>will annually for<span class=\"_ _3\"></span> impairment <span class=\"_ _3\"></span>or more<span class=\"_ _3\"></span> frequently i<span class=\"_ _3\"></span>f there ar<span class=\"_ _3\"></span>e indications that goo<span class=\"_ _3\"></span>dwill might be<span class=\"_ _1e\"></span> impaired.<span class=\"fs1\"> <span class=\"_ _1f\"></span><span class=\"fs4\">Dete<span class=\"_ _3\"></span>rmining <span class=\"_ _1f\"></span>whether <span class=\"_ _1e\"></span>goodwill <span class=\"_ _1f\"></span>is <span class=\"_ _1e\"></span>impaired <span class=\"_ _1f\"></span>requires <span class=\"_ _1f\"></span>an <span class=\"_ _1e\"></span>assessment <span class=\"_ _1f\"></span>of <span class=\"_ _1e\"></span>value <span class=\"_ _1e\"></span>in <span class=\"_ _1e\"></span>use <span class=\"_ _1f\"></span>based <span class=\"_ _1f\"></span>on <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>recoverabl<span class=\"_ _1e\"></span>e </span></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>cash-gene<span class=\"_ _3\"></span>rating <span class=\"_ _1b\"></span>unit<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>(CGU) <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>which <span class=\"_ _0\"></span>goodwill <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>allocated. <span class=\"_ _0\"></span>An <span class=\"_ _1b\"></span>impairment <span class=\"_ _0\"></span>loss <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>recognise<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>if <span class=\"_ _1b\"></span>the carrying amoun<span class=\"_ _3\"></span>t of an ass<span class=\"_ _3\"></span>et or its cash<span class=\"_ _3\"></span> generati<span class=\"_ _3\"></span>ng unit exce<span class=\"_ _3\"></span>eds its estimated<span class=\"_ _3\"></span> recoverable<span class=\"_ _3\"></span> amount. The <span class=\"_ _1b\"></span>key <span class=\"_ _1c\"></span>assumptions<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>for <span class=\"_ _1c\"></span>this <span class=\"_ _1b\"></span>impairment <span class=\"_ _1b\"></span>testing <span class=\"_ _1b\"></span>are <span class=\"_ _1c\"></span>set <span class=\"_ _1b\"></span>out <span class=\"_ _1c\"></span>below<span class=\"ls2\">. <span class=\"_ _1b\"></span></span>Using <span class=\"_ _1c\"> </span>these <span class=\"_ _1b\"></span>assumptions, <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Emma <span class=\"_ _1c\"></span>Hardie<span class=\"_ _3\"></span> Goodwill <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>derecognised in <span class=\"_ _0\"></span>its <span class=\"_ _1b\"></span>entiret<span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>\u00a31.282m. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>impairment <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a result <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>annual <span class=\"_ _0\"></span>review <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>brand<span class=\"_ _3\"></span> value led to a <span class=\"_ _3\"></span>derecognition<span class=\"_ _3\"></span> of the goodwill<span class=\"_ _3\"></span> and the co<span class=\"_ _3\"></span>rrespon<span class=\"_ _3\"></span>ding deferred ta<span class=\"_ _3\"></span>x liability. The carrying value of goodwill in r<span class=\"_ _0\"></span>elation to Potter &amp; Moore of \u00a30.33m<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and Brodie and Stone of \u00a31.2<span class=\"lsd\">45</span>m <span class=\"_ _0\"></span>has been assessed for<span class=\"_ _3\"></span> impairment by <span class=\"_ _3\"></span>reviewing fore<span class=\"_ _3\"></span>casts and ke<span class=\"_ _3\"></span>y assu<span class=\"_ _3\"></span>mptions. No impai<span class=\"_ _3\"></span>rment is requi<span class=\"_ _3\"></span>red at this time.<span class=\"_ _3\"></span>  The below summ<span class=\"_ _3\"></span>arises <span class=\"ff6\">manag<span class=\"_ _3\"></span>ement\u2019s<span class=\"ff2\"> assess<span class=\"_ _3\"></span>ment as a <span class=\"_ _3\"></span>31 March 20<span class=\"_ _3\"></span>24<span class=\"lsc\">: <span class=\"_ _0\"></span></span> </span></span>Balance she<span class=\"_ _3\"></span>et Carrying Amount of CGU<span class=\"_ _3\"></span>  Value in Use <span class=\"_ _3\"></span>Amount Impairment if V<span class=\"_ _3\"></span>IU &lt; Carry<span class=\"_ _3\"></span>ing amount of CGU<span class=\"_ _3\"></span>  \u00a3000<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>Emma Hardie<span class=\"_ _3\"></span> 5,515 1,<span class=\"ls0\">066 </span>Impairment 4,4<span class=\"_ _3\"></span>49 Brodie &amp; Stone<span class=\"_ _3\"></span> 5,<span class=\"ls0\">658 </span>8,768 Headroom 3,1<span class=\"_ _3\"></span>10 PMI 12,921 20,930 Headroom 8,<span class=\"lsd\">00</span>9 The key sensitivit<span class=\"_ _3\"></span>ies in assessin<span class=\"_ _3\"></span>g the value in use<span class=\"_ _3\"></span> of the G<span class=\"_ _3\"></span>oodwill are f<span class=\"_ _3\"></span>orecast cash <span class=\"_ _3\"></span>flows and the <span class=\"_ _3\"></span>discount rate applied<span class=\"ff1\">: </span>Emma Hardi<span class=\"_ _3\"></span>e Brand val<span class=\"_ _3\"></span>ue: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">A 1% growth rat<span class=\"_ _3\"></span>e in forecast<span class=\"_ _3\"></span> cash flows w<span class=\"_ _3\"></span>ould increase the<span class=\"_ _3\"></span> impairment b<span class=\"_ _3\"></span>y \u00a3<span class=\"lsd\">25<span class=\"ls15\">k </span></span> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">A 11.98% discoun<span class=\"_ _3\"></span>t rate applie<span class=\"_ _3\"></span>d would increas<span class=\"_ _3\"></span>e the impairm<span class=\"_ _3\"></span>ent by \u00a398k  </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\">nil terminal <span class=\"_ _3\"></span>value growth ra<span class=\"_ _3\"></span>te would increase<span class=\"_ _3\"></span> the impairm<span class=\"_ _3\"></span>ent by \u00a31<span class=\"_ _3\"></span>32k </span></span></span>Brodie and S<span class=\"_ _3\"></span>tone Good<span class=\"_ _3\"></span>will and Bra<span class=\"_ _3\"></span>nd value: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\"> negative 1<span class=\"_ _3\"></span>1% growth <span class=\"_ _3\"></span>rate in fore<span class=\"_ _3\"></span>cast cash flows<span class=\"_ _3\"></span> would reduce the<span class=\"_ _3\"></span> headroom to nil<span class=\"_ _3\"></span>. </span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls3\">16<span class=\"ls0\">% dis<span class=\"_ _3\"></span>count rate <span class=\"_ _3\"></span>would reduce th<span class=\"_ _3\"></span>e headro<span class=\"_ _3\"></span>om to nil. </span></span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">A terminal value <span class=\"_ _3\"></span>growth rate of negat<span class=\"_ _3\"></span>ive 6.5% w<span class=\"_ _3\"></span>ould reduc<span class=\"_ _3\"></span>e the headr<span class=\"_ _3\"></span>oom to nil. </span></span>13<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Goodw<span class=\"_ _3\"></span>ill (continu<span class=\"_ _3\"></span>ed) </span></span>Potter and <span class=\"_ _3\"></span>Moore Inno<span class=\"_ _3\"></span>vations Good<span class=\"_ _3\"></span>will: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\">negative 3%<span class=\"_ _3\"></span> growth rate<span class=\"_ _3\"></span> in forecast<span class=\"_ _3\"></span> cash flows<span class=\"_ _3\"></span> would reduce the hea<span class=\"_ _3\"></span>droom to nil. </span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\">16.5% disc<span class=\"_ _3\"></span>ount rate w<span class=\"_ _3\"></span>ould reduce the<span class=\"_ _3\"></span> headroom t<span class=\"_ _3\"></span>o nil. </span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">A terminal value <span class=\"_ _3\"></span>growth rate of negat<span class=\"_ _3\"></span>ive 7.5% w<span class=\"_ _3\"></span>ould reduc<span class=\"_ _3\"></span>e the headr<span class=\"_ _3\"></span>oom to nil. </span></span>14<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Other i<span class=\"_ _3\"></span>ntangible a<span class=\"_ _3\"></span>ssets  </span></span>Group Computer software Intellectual property Product developmen<span class=\"_ _3\"></span>t costs Brands Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 202<span class=\"_ _3\"></span>2  280   10   3,558   10,596   14,444  Additions <span class=\"ff6\">\u2013</span> interna<span class=\"_ _3\"></span>lly developed  61   -     254   -     315  Disposal  -     -     (89)  -    (89) At 31 March <span class=\"_ _3\"></span>2023  341   10   3,723   10,596   14,670  Additions <span class=\"ff6\">\u2013</span> interna<span class=\"_ _3\"></span>lly developed 16  -<span class=\"ls33\">   </span> 271  -<span class=\"ls33\">   </span> 287  At 31 March <span class=\"_ _3\"></span>2024           357          10     <span class=\"ls0\">3,994  </span>       <span class=\"ls0\">10,596<span class=\"_ _3\"></span>  </span>     <span class=\"ls0\">14,957 <span class=\"_ _3\"></span> </span>Accumulated a<span class=\"_ _3\"></span>mortisation<span class=\"_ _3\"></span> At 1 April 202<span class=\"_ _3\"></span>2  225   -     3,352   -     3,577  Amortisation f<span class=\"_ _3\"></span>or the year<span class=\"_ _3\"></span>  32   -     256   -     288  Amortisation on<span class=\"_ _3\"></span> disposal  -     -     (89)  -     (89) At 31 March <span class=\"_ _3\"></span>2023  257   -<span class=\"ls26\">   </span>  3,519   -<span class=\"ls26\">   </span>  3,776  Amortisation f<span class=\"_ _3\"></span>or the year<span class=\"_ _3\"></span>              3<span class=\"_ _3\"></span>4               <span class=\"_ _3\"></span>       -<span class=\"ls4e\">   </span>              <span class=\"_ _3\"></span>   324               <span class=\"_ _3\"></span>      -                 <span class=\"_ _3\"></span>   358  Impairment<span class=\"_ _3\"></span> - - - 4,449 4,449 At 31 March <span class=\"_ _3\"></span>2024          291                 -   <span class=\"_ _3\"></span>          3,843             4,449<span class=\"_ _3\"></span>            8,<span class=\"ls3c\">583</span> Carrying val<span class=\"_ _3\"></span>ue At 1 April 20<span class=\"_ _3\"></span>22  55  10<span class=\"ls0\"> </span>206  10,596   10,867  At<span class=\"ls0\"> 31 March <span class=\"_ _3\"></span>2023 </span> 84  10<span class=\"ls0\"> </span>204  10,596   10,894  At 31 March <span class=\"_ _3\"></span>2024          <span class=\"ls3b\">66 <span class=\"_ _3\"></span><span class=\"ls0\"> </span></span>10<span class=\"ls0\"> </span>151 6,147 6,374 Brand The Group has a<span class=\"_ _3\"></span>cquired the<span class=\"_ _3\"></span> following bran<span class=\"_ _3\"></span>ds which h<span class=\"_ _3\"></span>ave an in<span class=\"_ _3\"></span>definite useful life: Brand value c<span class=\"_ _3\"></span>arrying amo<span class=\"_ _3\"></span>unt  As at 01 Apri<span class=\"_ _3\"></span>l 2023 Impairment  As at 31 Marc<span class=\"_ _3\"></span>h 2024 \u00a3000<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>Balance Active<span class=\"_ _3\"></span> 508 - 508 Emma Hardie<span class=\"_ _3\"></span> 5,108 4,449 659 Brodie and St<span class=\"_ _3\"></span>one 4,980 - 4,980 Total<span class=\"ff2\"> </span>10,596<span class=\"ff2\"> </span>4,449 6,147 The Emma Ha<span class=\"_ _3\"></span>rdie brand, <span class=\"_ _3\"></span>which possesses<span class=\"_ _3\"></span> its own product<span class=\"_ _3\"></span> lines, is define<span class=\"_ _3\"></span>d as a separate ca<span class=\"_ _3\"></span>sh generating un<span class=\"_ _3\"></span>it and has a brand ca<span class=\"_ _3\"></span>rrying amoun<span class=\"_ _3\"></span>t allocated to<span class=\"_ _3\"></span> the unit of<span class=\"_ _3\"></span> \u00a35.108m. The B<span class=\"_ _3\"></span>rodie and <span class=\"_ _3\"></span>Stone brand, which<span class=\"_ _3\"></span> possesses<span class=\"_ _3\"></span> its own product lines, is<span class=\"_ _3\"></span> defined as a <span class=\"_ _3\"></span>separate<span class=\"_ _3\"></span> cash generat<span class=\"_ _3\"></span>ing unit a<span class=\"_ _3\"></span>nd has a brand carrying am<span class=\"_ _3\"></span>ount<span class=\"_ _3\"></span> allocated to the unit of<span class=\"_ _3\"></span> \u00a34.980m. Pleas<span class=\"_ _3\"></span>e refer to<span class=\"_ _3\"></span> note 13 for<span class=\"_ _3\"></span> the corres<span class=\"_ _3\"></span>ponding Go<span class=\"_ _3\"></span>odwill carrying <span class=\"_ _3\"></span>value. On 21 June 2<span class=\"_ _3\"></span>019, the Com<span class=\"_ _3\"></span>pany ac<span class=\"_ _3\"></span>quired a skinca<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e brand, <span class=\"_ _3\"></span>Balance Active, which possess<span class=\"_ _3\"></span>es its own p<span class=\"_ _3\"></span>roduct lines, is<span class=\"_ _3\"></span> defined as a <span class=\"_ _3\"></span>separate cash <span class=\"_ _3\"></span>generatin<span class=\"_ _3\"></span>g unit and had a carryi<span class=\"_ _3\"></span>ng amount allo<span class=\"_ _3\"></span>cated to the<span class=\"_ _3\"></span> unit of \u00a3508,0<span class=\"_ _3\"></span>00. The acquisition adds to<span class=\"_ _3\"></span> the Group\u2019<span class=\"_ _3\"></span>s growing range<span class=\"_ _3\"></span> of beauty<span class=\"_ _3\"></span> and well<span class=\"ff2\">-being product<span class=\"_ _3\"></span>s contribu<span class=\"_ _3\"></span>ting \u00a34.0m to sal<span class=\"_ _3\"></span>es for this </span>year (2023: <span class=\"_ _3\"></span>\u00a35.3m<span class=\"ls5\">).</span> These brands a<span class=\"_ _3\"></span>re deemed<span class=\"_ _3\"></span> to have an in<span class=\"_ _3\"></span>definite use<span class=\"_ _3\"></span>ful life as there is no <span class=\"_ _3\"></span>foreseeable limi<span class=\"_ _3\"></span>t to the peri<span class=\"_ _3\"></span>od over wh<span class=\"_ _3\"></span>ich the asset is expecte<span class=\"_ _3\"></span>d to gene<span class=\"_ _3\"></span>rate net cash infl<span class=\"_ _3\"></span>ows. Howev<span class=\"_ _3\"></span>er, this is <span class=\"_ _3\"></span>subject to an<span class=\"_ _3\"></span> annual impa<span class=\"_ _3\"></span>irment review. 14<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Other i<span class=\"_ _3\"></span>ntangible a<span class=\"_ _3\"></span>ssets (co<span class=\"_ _3\"></span>ntinued) </span></span>The key assumpti<span class=\"_ _3\"></span>ons for thi<span class=\"_ _3\"></span>s impairment te<span class=\"_ _3\"></span>sting are set<span class=\"_ _3\"></span> out in note 13. Usin<span class=\"_ _3\"></span>g these assumpt<span class=\"_ _3\"></span>ions, the Emma<span class=\"_ _3\"></span> Hardie Brand value is impai<span class=\"_ _1e\"></span>red <span class=\"_ _0\"></span><span class=\"ls9\">by</span> at \u00a34.449m. This<span class=\"_ _3\"></span> is included as<span class=\"_ _3\"></span> an exception<span class=\"_ _3\"></span>al cost in t<span class=\"_ _3\"></span>he consolidat<span class=\"_ _3\"></span>ed income stat<span class=\"_ _3\"></span>ement.  <span class=\"ff1\"> </span>Please see n<span class=\"_ _3\"></span>ote 13 for the ke<span class=\"_ _3\"></span>y sensitivities conce<span class=\"_ _3\"></span>rning the<span class=\"_ _3\"></span> value in use calcul<span class=\"_ _3\"></span>ations for ca<span class=\"_ _3\"></span>sh generating un<span class=\"_ _3\"></span>its that contain Goodwil<span class=\"_ _3\"></span>l and Brand va<span class=\"_ _3\"></span>lue.<span class=\"ff1\"> </span>Balance Activ<span class=\"_ _3\"></span>e Brand val<span class=\"_ _3\"></span>ue: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\">negative <span class=\"lsd\">61</span>% growth<span class=\"_ _3\"></span> rate in<span class=\"_ _3\"></span> forecast cash fl<span class=\"_ _3\"></span>ows would reduce the<span class=\"_ _3\"></span> headroom<span class=\"_ _3\"></span> to nil. </span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">The recove<span class=\"_ _3\"></span>rable amount is n<span class=\"_ _3\"></span>ot sensitive t<span class=\"_ _3\"></span>o the discount rat<span class=\"_ _3\"></span>e. </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">The recove<span class=\"_ _3\"></span>rable amount is<span class=\"_ _3\"></span> not sensitive t<span class=\"_ _3\"></span>o the termina<span class=\"_ _3\"></span>l value growth<span class=\"_ _3\"></span> rate. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-122": {
   "value": "13<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Goodw<span class=\"_ _3\"></span>ill  </span></span>Goodwill<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>Cost<span class=\"ff1\"> </span>At<span class=\"ls0\"> 1 April 2<span class=\"_ _3\"></span>022 </span> 2,889  Additions  <span class=\"lsd\">4 </span> At 31 March <span class=\"_ _3\"></span>2023  2,893  Additions -<span class=\"ls33\">   </span> At 31 March <span class=\"_ _3\"></span>2024 2,893   Accumulated I<span class=\"_ _3\"></span>mpairment/Dereco<span class=\"_ _3\"></span>gnition<span class=\"ff1\"> </span>At 31 March <span class=\"_ _3\"></span>2022  36  Impairment fo<span class=\"_ _3\"></span>r the year  -    At 31 March <span class=\"_ _3\"></span>2023  36  Derecognition for<span class=\"_ _3\"></span> the year  1,282  At 31 March <span class=\"_ _3\"></span>2024  1,318  Carrying value<span class=\"_ _3\"></span><span class=\"ff1\"> </span>At 1 April 202<span class=\"_ _3\"></span>2  2,853  At 31 March <span class=\"_ _3\"></span>2023  2,857  At 31 March <span class=\"_ _3\"></span>2024  1,575  Of <span class=\"_ _20\"> </span>the <span class=\"_ _20\"> </span>total <span class=\"_ _20\"> </span>Goodwill <span class=\"_ _20\"> </span>net <span class=\"_ _23\"> </span>book <span class=\"_ _20\"> </span>value, <span class=\"_ _20\"> </span>\u00a31.245m <span class=\"_ _20\"> </span>aros<span class=\"_ _3\"></span>e <span class=\"_ _20\"> </span>as <span class=\"_ _20\"> </span>part <span class=\"_ _20\"> </span>o<span class=\"_ _0\"></span>f <span class=\"_ _20\"> </span>a <span class=\"_ _20\"> </span>business <span class=\"_ _20\"> </span>acquisition <span class=\"_ _20\"> </span>of <span class=\"_ _20\"> </span>Brodie <span class=\"_ _20\"> </span>and <span class=\"_ _20\"> </span>Stone Internationa<span class=\"_ _3\"></span>l Limited and <span class=\"_ _0\"></span>\u00a31.282m arose as part of a <span class=\"_ _0\"></span>business acquisition of Emma Hardie Limited. The remaining Goodwill <span class=\"_ _1b\"></span>carrying<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>\u00a30.33m <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>elates <span class=\"_ _1b\"></span>to <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>investment <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>Potter <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>Moore <span class=\"_ _0\"></span>Innovations <span class=\"_ _1b\"></span>Limited <span class=\"_ _1b\"></span>in <span class=\"_ _0\"></span>March 2003. The value of goodwill in relation to Emma Hardie and Brodie<span class=\"_ _3\"></span> and Stone relates to the deferred tax, at a rate of 25%, on the<span class=\"_ _3\"></span> brand valu<span class=\"_ _3\"></span>es acquired<span class=\"_ _3\"></span> in the yea<span class=\"_ _3\"></span>r ended 31 Ma<span class=\"_ _3\"></span>rch 2022.  Additions in t<span class=\"_ _3\"></span>he year <span class=\"_ _3\"></span>ended <span class=\"_ _3\"></span>31 March <span class=\"_ _1e\"></span>2<span class=\"_ _0\"></span>023 relate <span class=\"_ _3\"></span>to a smal<span class=\"_ _1e\"></span>l adjustment in <span class=\"_ _3\"></span>relation to t<span class=\"_ _3\"></span>he deferre<span class=\"_ _3\"></span>d tax of th<span class=\"_ _3\"></span>e brand<span class=\"_ _1e\"></span> values acquire<span class=\"_ _3\"></span>d in the previou<span class=\"_ _1e\"></span>s <span class=\"_ _0\"></span>year.  The Group te<span class=\"_ _3\"></span>sts good<span class=\"_ _3\"></span>will annually for<span class=\"_ _3\"></span> impairment <span class=\"_ _3\"></span>or more<span class=\"_ _3\"></span> frequently i<span class=\"_ _3\"></span>f there ar<span class=\"_ _3\"></span>e indications that goo<span class=\"_ _3\"></span>dwill might be<span class=\"_ _1e\"></span> impaired.<span class=\"fs1\"> <span class=\"_ _1f\"></span><span class=\"fs4\">Dete<span class=\"_ _3\"></span>rmining <span class=\"_ _1f\"></span>whether <span class=\"_ _1e\"></span>goodwill <span class=\"_ _1f\"></span>is <span class=\"_ _1e\"></span>impaired <span class=\"_ _1f\"></span>requires <span class=\"_ _1f\"></span>an <span class=\"_ _1e\"></span>assessment <span class=\"_ _1f\"></span>of <span class=\"_ _1e\"></span>value <span class=\"_ _1e\"></span>in <span class=\"_ _1e\"></span>use <span class=\"_ _1f\"></span>based <span class=\"_ _1f\"></span>on <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>recoverabl<span class=\"_ _1e\"></span>e </span></span>amount <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>cash-gene<span class=\"_ _3\"></span>rating <span class=\"_ _1b\"></span>unit<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>(CGU) <span class=\"_ _1b\"></span>to<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>which <span class=\"_ _0\"></span>goodwill <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>allocated. <span class=\"_ _0\"></span>An <span class=\"_ _1b\"></span>impairment <span class=\"_ _0\"></span>loss <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>recognise<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>if <span class=\"_ _1b\"></span>the carrying amoun<span class=\"_ _3\"></span>t of an ass<span class=\"_ _3\"></span>et or its cash<span class=\"_ _3\"></span> generati<span class=\"_ _3\"></span>ng unit exce<span class=\"_ _3\"></span>eds its estimated<span class=\"_ _3\"></span> recoverable<span class=\"_ _3\"></span> amount. The <span class=\"_ _1b\"></span>key <span class=\"_ _1c\"></span>assumptions<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>for <span class=\"_ _1c\"></span>this <span class=\"_ _1b\"></span>impairment <span class=\"_ _1b\"></span>testing <span class=\"_ _1b\"></span>are <span class=\"_ _1c\"></span>set <span class=\"_ _1b\"></span>out <span class=\"_ _1c\"></span>below<span class=\"ls2\">. <span class=\"_ _1b\"></span></span>Using <span class=\"_ _1c\"> </span>these <span class=\"_ _1b\"></span>assumptions, <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Emma <span class=\"_ _1c\"></span>Hardie<span class=\"_ _3\"></span> Goodwill <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>derecognised in <span class=\"_ _0\"></span>its <span class=\"_ _1b\"></span>entiret<span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>\u00a31.282m. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>impairment <span class=\"_ _0\"></span>as <span class=\"_ _0\"></span>a result <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>annual <span class=\"_ _0\"></span>review <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>brand<span class=\"_ _3\"></span> value led to a <span class=\"_ _3\"></span>derecognition<span class=\"_ _3\"></span> of the goodwill<span class=\"_ _3\"></span> and the co<span class=\"_ _3\"></span>rrespon<span class=\"_ _3\"></span>ding deferred ta<span class=\"_ _3\"></span>x liability. The carrying value of goodwill in r<span class=\"_ _0\"></span>elation to Potter &amp; Moore of \u00a30.33m<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>and Brodie and Stone of \u00a31.2<span class=\"lsd\">45</span>m <span class=\"_ _0\"></span>has been assessed for<span class=\"_ _3\"></span> impairment by <span class=\"_ _3\"></span>reviewing fore<span class=\"_ _3\"></span>casts and ke<span class=\"_ _3\"></span>y assu<span class=\"_ _3\"></span>mptions. No impai<span class=\"_ _3\"></span>rment is requi<span class=\"_ _3\"></span>red at this time.<span class=\"_ _3\"></span>  The below summ<span class=\"_ _3\"></span>arises <span class=\"ff6\">manag<span class=\"_ _3\"></span>ement\u2019s<span class=\"ff2\"> assess<span class=\"_ _3\"></span>ment as a <span class=\"_ _3\"></span>31 March 20<span class=\"_ _3\"></span>24<span class=\"lsc\">: <span class=\"_ _0\"></span></span> </span></span>Balance she<span class=\"_ _3\"></span>et Carrying Amount of CGU<span class=\"_ _3\"></span>  Value in Use <span class=\"_ _3\"></span>Amount Impairment if V<span class=\"_ _3\"></span>IU &lt; Carry<span class=\"_ _3\"></span>ing amount of CGU<span class=\"_ _3\"></span>  \u00a3000<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>Emma Hardie<span class=\"_ _3\"></span> 5,515 1,<span class=\"ls0\">066 </span>Impairment 4,4<span class=\"_ _3\"></span>49 Brodie &amp; Stone<span class=\"_ _3\"></span> 5,<span class=\"ls0\">658 </span>8,768 Headroom 3,1<span class=\"_ _3\"></span>10 PMI 12,921 20,930 Headroom 8,<span class=\"lsd\">00</span>9 The key sensitivit<span class=\"_ _3\"></span>ies in assessin<span class=\"_ _3\"></span>g the value in use<span class=\"_ _3\"></span> of the G<span class=\"_ _3\"></span>oodwill are f<span class=\"_ _3\"></span>orecast cash <span class=\"_ _3\"></span>flows and the <span class=\"_ _3\"></span>discount rate applied<span class=\"ff1\">: </span>Emma Hardi<span class=\"_ _3\"></span>e Brand val<span class=\"_ _3\"></span>ue: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">A 1% growth rat<span class=\"_ _3\"></span>e in forecast<span class=\"_ _3\"></span> cash flows w<span class=\"_ _3\"></span>ould increase the<span class=\"_ _3\"></span> impairment b<span class=\"_ _3\"></span>y \u00a3<span class=\"lsd\">25<span class=\"ls15\">k </span></span> </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">A 11.98% discoun<span class=\"_ _3\"></span>t rate applie<span class=\"_ _3\"></span>d would increas<span class=\"_ _3\"></span>e the impairm<span class=\"_ _3\"></span>ent by \u00a398k  </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\">nil terminal <span class=\"_ _3\"></span>value growth ra<span class=\"_ _3\"></span>te would increase<span class=\"_ _3\"></span> the impairm<span class=\"_ _3\"></span>ent by \u00a31<span class=\"_ _3\"></span>32k </span></span></span>Brodie and S<span class=\"_ _3\"></span>tone Good<span class=\"_ _3\"></span>will and Bra<span class=\"_ _3\"></span>nd value: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\"> negative 1<span class=\"_ _3\"></span>1% growth <span class=\"_ _3\"></span>rate in fore<span class=\"_ _3\"></span>cast cash flows<span class=\"_ _3\"></span> would reduce the<span class=\"_ _3\"></span> headroom to nil<span class=\"_ _3\"></span>. </span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls3\">16<span class=\"ls0\">% dis<span class=\"_ _3\"></span>count rate <span class=\"_ _3\"></span>would reduce th<span class=\"_ _3\"></span>e headro<span class=\"_ _3\"></span>om to nil. </span></span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">A terminal value <span class=\"_ _3\"></span>growth rate of negat<span class=\"_ _3\"></span>ive 6.5% w<span class=\"_ _3\"></span>ould reduc<span class=\"_ _3\"></span>e the headr<span class=\"_ _3\"></span>oom to nil. </span></span>13<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Goodw<span class=\"_ _3\"></span>ill (continu<span class=\"_ _3\"></span>ed) </span></span>Potter and <span class=\"_ _3\"></span>Moore Inno<span class=\"_ _3\"></span>vations Good<span class=\"_ _3\"></span>will: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\">negative 3%<span class=\"_ _3\"></span> growth rate<span class=\"_ _3\"></span> in forecast<span class=\"_ _3\"></span> cash flows<span class=\"_ _3\"></span> would reduce the hea<span class=\"_ _3\"></span>droom to nil. </span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\">16.5% disc<span class=\"_ _3\"></span>ount rate w<span class=\"_ _3\"></span>ould reduce the<span class=\"_ _3\"></span> headroom t<span class=\"_ _3\"></span>o nil. </span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">A terminal value <span class=\"_ _3\"></span>growth rate of negat<span class=\"_ _3\"></span>ive 7.5% w<span class=\"_ _3\"></span>ould reduc<span class=\"_ _3\"></span>e the headr<span class=\"_ _3\"></span>oom to nil. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-123": {
   "value": "14<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Other i<span class=\"_ _3\"></span>ntangible a<span class=\"_ _3\"></span>ssets  </span></span>Group Computer software Intellectual property Product developmen<span class=\"_ _3\"></span>t costs Brands Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 202<span class=\"_ _3\"></span>2  280   10   3,558   10,596   14,444  Additions <span class=\"ff6\">\u2013</span> interna<span class=\"_ _3\"></span>lly developed  61   -     254   -     315  Disposal  -     -     (89)  -    (89) At 31 March <span class=\"_ _3\"></span>2023  341   10   3,723   10,596   14,670  Additions <span class=\"ff6\">\u2013</span> interna<span class=\"_ _3\"></span>lly developed 16  -<span class=\"ls33\">   </span> 271  -<span class=\"ls33\">   </span> 287  At 31 March <span class=\"_ _3\"></span>2024           357          10     <span class=\"ls0\">3,994  </span>       <span class=\"ls0\">10,596<span class=\"_ _3\"></span>  </span>     <span class=\"ls0\">14,957 <span class=\"_ _3\"></span> </span>Accumulated a<span class=\"_ _3\"></span>mortisation<span class=\"_ _3\"></span> At 1 April 202<span class=\"_ _3\"></span>2  225   -     3,352   -     3,577  Amortisation f<span class=\"_ _3\"></span>or the year<span class=\"_ _3\"></span>  32   -     256   -     288  Amortisation on<span class=\"_ _3\"></span> disposal  -     -     (89)  -     (89) At 31 March <span class=\"_ _3\"></span>2023  257   -<span class=\"ls26\">   </span>  3,519   -<span class=\"ls26\">   </span>  3,776  Amortisation f<span class=\"_ _3\"></span>or the year<span class=\"_ _3\"></span>              3<span class=\"_ _3\"></span>4               <span class=\"_ _3\"></span>       -<span class=\"ls4e\">   </span>              <span class=\"_ _3\"></span>   324               <span class=\"_ _3\"></span>      -                 <span class=\"_ _3\"></span>   358  Impairment<span class=\"_ _3\"></span> - - - 4,449 4,449 At 31 March <span class=\"_ _3\"></span>2024          291                 -   <span class=\"_ _3\"></span>          3,843             4,449<span class=\"_ _3\"></span>            8,<span class=\"ls3c\">583</span> Carrying val<span class=\"_ _3\"></span>ue At 1 April 20<span class=\"_ _3\"></span>22  55  10<span class=\"ls0\"> </span>206  10,596   10,867  At<span class=\"ls0\"> 31 March <span class=\"_ _3\"></span>2023 </span> 84  10<span class=\"ls0\"> </span>204  10,596   10,894  At 31 March <span class=\"_ _3\"></span>2024          <span class=\"ls3b\">66 <span class=\"_ _3\"></span><span class=\"ls0\"> </span></span>10<span class=\"ls0\"> </span>151 6,147 6,374 Brand The Group has a<span class=\"_ _3\"></span>cquired the<span class=\"_ _3\"></span> following bran<span class=\"_ _3\"></span>ds which h<span class=\"_ _3\"></span>ave an in<span class=\"_ _3\"></span>definite useful life: Brand value c<span class=\"_ _3\"></span>arrying amo<span class=\"_ _3\"></span>unt  As at 01 Apri<span class=\"_ _3\"></span>l 2023 Impairment  As at 31 Marc<span class=\"_ _3\"></span>h 2024 \u00a3000<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>\u00a3000<span class=\"ff2\"> </span>Balance Active<span class=\"_ _3\"></span> 508 - 508 Emma Hardie<span class=\"_ _3\"></span> 5,108 4,449 659 Brodie and St<span class=\"_ _3\"></span>one 4,980 - 4,980 Total<span class=\"ff2\"> </span>10,596<span class=\"ff2\"> </span>4,449 6,147 The Emma Ha<span class=\"_ _3\"></span>rdie brand, <span class=\"_ _3\"></span>which possesses<span class=\"_ _3\"></span> its own product<span class=\"_ _3\"></span> lines, is define<span class=\"_ _3\"></span>d as a separate ca<span class=\"_ _3\"></span>sh generating un<span class=\"_ _3\"></span>it and has a brand ca<span class=\"_ _3\"></span>rrying amoun<span class=\"_ _3\"></span>t allocated to<span class=\"_ _3\"></span> the unit of<span class=\"_ _3\"></span> \u00a35.108m. The B<span class=\"_ _3\"></span>rodie and <span class=\"_ _3\"></span>Stone brand, which<span class=\"_ _3\"></span> possesses<span class=\"_ _3\"></span> its own product lines, is<span class=\"_ _3\"></span> defined as a <span class=\"_ _3\"></span>separate<span class=\"_ _3\"></span> cash generat<span class=\"_ _3\"></span>ing unit a<span class=\"_ _3\"></span>nd has a brand carrying am<span class=\"_ _3\"></span>ount<span class=\"_ _3\"></span> allocated to the unit of<span class=\"_ _3\"></span> \u00a34.980m. Pleas<span class=\"_ _3\"></span>e refer to<span class=\"_ _3\"></span> note 13 for<span class=\"_ _3\"></span> the corres<span class=\"_ _3\"></span>ponding Go<span class=\"_ _3\"></span>odwill carrying <span class=\"_ _3\"></span>value. On 21 June 2<span class=\"_ _3\"></span>019, the Com<span class=\"_ _3\"></span>pany ac<span class=\"_ _3\"></span>quired a skinca<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e brand, <span class=\"_ _3\"></span>Balance Active, which possess<span class=\"_ _3\"></span>es its own p<span class=\"_ _3\"></span>roduct lines, is<span class=\"_ _3\"></span> defined as a <span class=\"_ _3\"></span>separate cash <span class=\"_ _3\"></span>generatin<span class=\"_ _3\"></span>g unit and had a carryi<span class=\"_ _3\"></span>ng amount allo<span class=\"_ _3\"></span>cated to the<span class=\"_ _3\"></span> unit of \u00a3508,0<span class=\"_ _3\"></span>00. The acquisition adds to<span class=\"_ _3\"></span> the Group\u2019<span class=\"_ _3\"></span>s growing range<span class=\"_ _3\"></span> of beauty<span class=\"_ _3\"></span> and well<span class=\"ff2\">-being product<span class=\"_ _3\"></span>s contribu<span class=\"_ _3\"></span>ting \u00a34.0m to sal<span class=\"_ _3\"></span>es for this </span>year (2023: <span class=\"_ _3\"></span>\u00a35.3m<span class=\"ls5\">).</span> These brands a<span class=\"_ _3\"></span>re deemed<span class=\"_ _3\"></span> to have an in<span class=\"_ _3\"></span>definite use<span class=\"_ _3\"></span>ful life as there is no <span class=\"_ _3\"></span>foreseeable limi<span class=\"_ _3\"></span>t to the peri<span class=\"_ _3\"></span>od over wh<span class=\"_ _3\"></span>ich the asset is expecte<span class=\"_ _3\"></span>d to gene<span class=\"_ _3\"></span>rate net cash infl<span class=\"_ _3\"></span>ows. Howev<span class=\"_ _3\"></span>er, this is <span class=\"_ _3\"></span>subject to an<span class=\"_ _3\"></span> annual impa<span class=\"_ _3\"></span>irment review. 14<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Other i<span class=\"_ _3\"></span>ntangible a<span class=\"_ _3\"></span>ssets (co<span class=\"_ _3\"></span>ntinued) </span></span>The key assumpti<span class=\"_ _3\"></span>ons for thi<span class=\"_ _3\"></span>s impairment te<span class=\"_ _3\"></span>sting are set<span class=\"_ _3\"></span> out in note 13. Usin<span class=\"_ _3\"></span>g these assumpt<span class=\"_ _3\"></span>ions, the Emma<span class=\"_ _3\"></span> Hardie Brand value is impai<span class=\"_ _1e\"></span>red <span class=\"_ _0\"></span><span class=\"ls9\">by</span> at \u00a34.449m. This<span class=\"_ _3\"></span> is included as<span class=\"_ _3\"></span> an exception<span class=\"_ _3\"></span>al cost in t<span class=\"_ _3\"></span>he consolidat<span class=\"_ _3\"></span>ed income stat<span class=\"_ _3\"></span>ement.  <span class=\"ff1\"> </span>Please see n<span class=\"_ _3\"></span>ote 13 for the ke<span class=\"_ _3\"></span>y sensitivities conce<span class=\"_ _3\"></span>rning the<span class=\"_ _3\"></span> value in use calcul<span class=\"_ _3\"></span>ations for ca<span class=\"_ _3\"></span>sh generating un<span class=\"_ _3\"></span>its that contain Goodwil<span class=\"_ _3\"></span>l and Brand va<span class=\"_ _3\"></span>lue.<span class=\"ff1\"> </span>Balance Activ<span class=\"_ _3\"></span>e Brand val<span class=\"_ _3\"></span>ue: \u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2 ls27\">A <span class=\"ls0\">negative <span class=\"lsd\">61</span>% growth<span class=\"_ _3\"></span> rate in<span class=\"_ _3\"></span> forecast cash fl<span class=\"_ _3\"></span>ows would reduce the<span class=\"_ _3\"></span> headroom<span class=\"_ _3\"></span> to nil. </span></span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">The recove<span class=\"_ _3\"></span>rable amount is n<span class=\"_ _3\"></span>ot sensitive t<span class=\"_ _3\"></span>o the discount rat<span class=\"_ _3\"></span>e. </span></span>\u2022<span class=\"ff3\"> <span class=\"_ _1a\"> </span><span class=\"ff2\">The recove<span class=\"_ _3\"></span>rable amount is<span class=\"_ _3\"></span> not sensitive t<span class=\"_ _3\"></span>o the termina<span class=\"_ _3\"></span>l value growth<span class=\"_ _3\"></span> rate. </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-17": {
   "value": "15<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Proper<span class=\"_ _3\"></span>ty, plant and<span class=\"_ _3\"></span> equipme<span class=\"_ _3\"></span>nt and inve<span class=\"_ _3\"></span>stment pro<span class=\"_ _3\"></span>perty </span></span>Group Freehold land and building<span class=\"_ _3\"></span>s Plant and machinery Fixtures and fittings Computers Total  \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 202<span class=\"_ _3\"></span>2 4,038  5,940  1,254  304  11,536  Additions  -     549   152   124   825  At 31 March <span class=\"_ _3\"></span>2023  4,038   6,489   1,406   428   12,361  Additions -<span class=\"ls33\">   </span> 188  103  30           321  At 31 March <span class=\"_ _3\"></span>2024 4,038  6,677  1,509  458      <span class=\"ls0\">12,682 <span class=\"_ _3\"></span> </span>Accumulated d<span class=\"_ _3\"></span>epreciation<span class=\"_ _3\"></span> At 1 April 202<span class=\"_ _3\"></span>2  517   4,010   734   210   5,471  Depreciation f<span class=\"_ _3\"></span>or the year  211   584   157   48   1,000  At 31 March <span class=\"_ _3\"></span>2023  728   4,594   891   258   6,471  Depreciation f<span class=\"_ _3\"></span>or the year 210  566  151  65           992  At 31 March <span class=\"_ _3\"></span>2024 938  5,160  1,042  323      <span class=\"ls0\">7,463  </span>Carrying val<span class=\"_ _3\"></span>ue At 1 April 20<span class=\"_ _3\"></span>22 3,521  1,930  520  94 <span class=\"ls0\"> </span>6,065  At 31 March <span class=\"_ _3\"></span>2023  3,310   1,895   515   170   5,890  At 31 March <span class=\"_ _3\"></span>2024 3,100  1,517  467  135        <span class=\"ls0\">5,21<span class=\"_ _3\"></span>9  </span>Company<span class=\"ff2\"> </span>Investment Property \u00a3000 Cost At 1 April 202<span class=\"_ _3\"></span>2<span class=\"ff1 fs3\"> </span>4,038 Additions - At 31 March <span class=\"_ _3\"></span>2023 and <span class=\"_ _3\"></span>31 March 2<span class=\"_ _3\"></span>024 4,038 Accumulated d<span class=\"_ _3\"></span>epreciation<span class=\"_ _3\"></span> At 1 April 202<span class=\"_ _3\"></span>2  517  Depreciation f<span class=\"_ _3\"></span>or the year  211  At 31 March <span class=\"_ _3\"></span>2023  728  Depreciation f<span class=\"_ _3\"></span>or the year 210 At 31 March <span class=\"_ _3\"></span>2024 938 Carrying val<span class=\"_ _3\"></span>ue At 1 April 20<span class=\"_ _3\"></span>22<span class=\"fs3\"> </span>3,521 At 31 March <span class=\"_ _3\"></span>2023 3,310 At 31 March <span class=\"_ _3\"></span>2024 3,100<span class=\"_ _96\"> </span>15<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Proper<span class=\"_ _3\"></span>ty, plant and<span class=\"_ _3\"></span> equipme<span class=\"_ _3\"></span>nt and inve<span class=\"_ _3\"></span>stment pro<span class=\"_ _3\"></span>perty (conti<span class=\"_ _3\"></span>nued) </span></span>On 16 Octobe<span class=\"_ _3\"></span>r 2019, Cr<span class=\"_ _3\"></span>eightons <span class=\"ls4\">PLC</span> acquired the<span class=\"_ _3\"></span> freehold prope<span class=\"_ _3\"></span>rty at Pete<span class=\"_ _3\"></span>rborough ha<span class=\"_ _3\"></span>ving occupied the<span class=\"_ _3\"></span> property as<span class=\"_ _3\"></span> a tenant since <span class=\"_ _3\"></span>March 200<span class=\"_ _3\"></span>3 for \u00a33.8m<span class=\"_ _3\"></span> plus stamp<span class=\"_ _3\"></span> duty and p<span class=\"_ _3\"></span>rofessional costs.<span class=\"_ _3\"></span> Based on<span class=\"_ _3\"></span> an up to <span class=\"_ _3\"></span>date property<span class=\"_ _3\"></span> valuation, provid<span class=\"_ _3\"></span>ed by an in<span class=\"_ _3\"></span>dependent valu<span class=\"_ _3\"></span>er who hol<span class=\"_ _3\"></span>ds a suita<span class=\"_ _3\"></span>ble professional qualification and<span class=\"_ _3\"></span> has experienc<span class=\"_ _3\"></span>e in the location and cat<span class=\"_ _3\"></span>egory of the<span class=\"_ _3\"></span> investment <span class=\"_ _3\"></span>property bein<span class=\"_ _3\"></span>g valued, the fair value o<span class=\"_ _3\"></span>f the property<span class=\"_ _3\"></span> of \u00a34.6m exceeds<span class=\"_ _3\"></span> the cost value and<span class=\"_ _3\"></span> therefore no<span class=\"_ _3\"></span> impairment is<span class=\"_ _3\"></span> deemed ne<span class=\"_ _3\"></span>cessary. The<span class=\"_ _3\"></span> property ha<span class=\"_ _3\"></span>s been pledge<span class=\"_ _3\"></span>d as security<span class=\"_ _3\"></span> for the l<span class=\"_ _3\"></span>ong term loan. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-124": {
   "value": "15<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Proper<span class=\"_ _3\"></span>ty, plant and<span class=\"_ _3\"></span> equipme<span class=\"_ _3\"></span>nt and inve<span class=\"_ _3\"></span>stment pro<span class=\"_ _3\"></span>perty </span></span>Group Freehold land and building<span class=\"_ _3\"></span>s Plant and machinery Fixtures and fittings Computers Total  \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 202<span class=\"_ _3\"></span>2 4,038  5,940  1,254  304  11,536  Additions  -     549   152   124   825  At 31 March <span class=\"_ _3\"></span>2023  4,038   6,489   1,406   428   12,361  Additions -<span class=\"ls33\">   </span> 188  103  30           321  At 31 March <span class=\"_ _3\"></span>2024 4,038  6,677  1,509  458      <span class=\"ls0\">12,682 <span class=\"_ _3\"></span> </span>Accumulated d<span class=\"_ _3\"></span>epreciation<span class=\"_ _3\"></span> At 1 April 202<span class=\"_ _3\"></span>2  517   4,010   734   210   5,471  Depreciation f<span class=\"_ _3\"></span>or the year  211   584   157   48   1,000  At 31 March <span class=\"_ _3\"></span>2023  728   4,594   891   258   6,471  Depreciation f<span class=\"_ _3\"></span>or the year 210  566  151  65           992  At 31 March <span class=\"_ _3\"></span>2024 938  5,160  1,042  323      <span class=\"ls0\">7,463  </span>Carrying val<span class=\"_ _3\"></span>ue At 1 April 20<span class=\"_ _3\"></span>22 3,521  1,930  520  94 <span class=\"ls0\"> </span>6,065  At 31 March <span class=\"_ _3\"></span>2023  3,310   1,895   515   170   5,890  At 31 March <span class=\"_ _3\"></span>2024 3,100  1,517  467  135        <span class=\"ls0\">5,21<span class=\"_ _3\"></span>9  </span>Company<span class=\"ff2\"> </span>Investment Property \u00a3000 Cost At 1 April 202<span class=\"_ _3\"></span>2<span class=\"ff1 fs3\"> </span>4,038 Additions - At 31 March <span class=\"_ _3\"></span>2023 and <span class=\"_ _3\"></span>31 March 2<span class=\"_ _3\"></span>024 4,038 Accumulated d<span class=\"_ _3\"></span>epreciation<span class=\"_ _3\"></span> At 1 April 202<span class=\"_ _3\"></span>2  517  Depreciation f<span class=\"_ _3\"></span>or the year  211  At 31 March <span class=\"_ _3\"></span>2023  728  Depreciation f<span class=\"_ _3\"></span>or the year 210 At 31 March <span class=\"_ _3\"></span>2024 938 Carrying val<span class=\"_ _3\"></span>ue At 1 April 20<span class=\"_ _3\"></span>22<span class=\"fs3\"> </span>3,521 At 31 March <span class=\"_ _3\"></span>2023 3,310 At 31 March <span class=\"_ _3\"></span>2024 3,100<span class=\"_ _96\"> </span>15<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Proper<span class=\"_ _3\"></span>ty, plant and<span class=\"_ _3\"></span> equipme<span class=\"_ _3\"></span>nt and inve<span class=\"_ _3\"></span>stment pro<span class=\"_ _3\"></span>perty (conti<span class=\"_ _3\"></span>nued) </span></span>On 16 Octobe<span class=\"_ _3\"></span>r 2019, Cr<span class=\"_ _3\"></span>eightons <span class=\"ls4\">PLC</span> acquired the<span class=\"_ _3\"></span> freehold prope<span class=\"_ _3\"></span>rty at Pete<span class=\"_ _3\"></span>rborough ha<span class=\"_ _3\"></span>ving occupied the<span class=\"_ _3\"></span> property as<span class=\"_ _3\"></span> a tenant since <span class=\"_ _3\"></span>March 200<span class=\"_ _3\"></span>3 for \u00a33.8m<span class=\"_ _3\"></span> plus stamp<span class=\"_ _3\"></span> duty and p<span class=\"_ _3\"></span>rofessional costs.<span class=\"_ _3\"></span> Based on<span class=\"_ _3\"></span> an up to <span class=\"_ _3\"></span>date property<span class=\"_ _3\"></span> valuation, provid<span class=\"_ _3\"></span>ed by an in<span class=\"_ _3\"></span>dependent valu<span class=\"_ _3\"></span>er who hol<span class=\"_ _3\"></span>ds a suita<span class=\"_ _3\"></span>ble professional qualification and<span class=\"_ _3\"></span> has experienc<span class=\"_ _3\"></span>e in the location and cat<span class=\"_ _3\"></span>egory of the<span class=\"_ _3\"></span> investment <span class=\"_ _3\"></span>property bein<span class=\"_ _3\"></span>g valued, the fair value o<span class=\"_ _3\"></span>f the property<span class=\"_ _3\"></span> of \u00a34.6m exceeds<span class=\"_ _3\"></span> the cost value and<span class=\"_ _3\"></span> therefore no<span class=\"_ _3\"></span> impairment is<span class=\"_ _3\"></span> deemed ne<span class=\"_ _3\"></span>cessary. The<span class=\"_ _3\"></span> property ha<span class=\"_ _3\"></span>s been pledge<span class=\"_ _3\"></span>d as security<span class=\"_ _3\"></span> for the l<span class=\"_ _3\"></span>ong term loan. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-18": {
   "value": "16  Right-of-use assets Group Leasehold Property Plant and machinery Total  \u00a3000 \u00a3000 \u00a3000 Cost At 1 April 2022             764           1,043            1,807  Additions                -                493              493  Disposals - (56) (56) At 31 March 2023  764   1,480   2,244  Additions               180               55             235  Disposals              -             (172)          (172) At 31 March 2024            944          1,363          2,307  Depreciation At 1 April 2022             315              372              687  Depreciation for the year             105              189  294 Disposals   -  (22)  (22) At 31 March 2023  420   539   959  Depreciation for the year            151             217             368  Disposals               -             (113)          (113) At 31 March 2024            571             643          1,214  Carrying value At 1 April 2022             449              671            1,120  At 31 March 2023  344   941   1,285  At 31 March 2024            373             720          1,093  ",
   "dimensions": {
    "concept": "creightonsplc:DisclosureOfRightOfUseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-19": {
   "value": "17<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\"> Inv<span class=\"_ _3\"></span>estment in su<span class=\"_ _3\"></span>bsidiaries </span></span>Company Investments \u00a3000 Cost As at 1 April <span class=\"_ _3\"></span>2022 1,113 Additions              10<span class=\"_ _3\"></span>1  At 31 March <span class=\"_ _3\"></span>2023  1,214 Additions  111 At 31 March <span class=\"_ _3\"></span>2024  1,325 Impairment c<span class=\"_ _3\"></span>harge At 1 April 202<span class=\"_ _3\"></span>2             <span class=\"lsd\">15 </span> Impairment fo<span class=\"_ _3\"></span>r the year             -  At 31 March <span class=\"_ _3\"></span>2023             15 <span class=\"_ _3\"></span> Impairment fo<span class=\"_ _3\"></span>r the year - At 31 March <span class=\"_ _3\"></span>2024 15<span class=\"ls0\"> </span>Carrying val<span class=\"_ _3\"></span>ue As at 1 April <span class=\"_ _3\"></span>2022 1,098 At 31 March <span class=\"_ _3\"></span>2023 1,199  At 31 March <span class=\"_ _3\"></span>2024  1,310  Creightons <span class=\"ls4\">PLC</span> the parent<span class=\"_ _1e\"></span> Company, issues sha<span class=\"_ _3\"></span>re options t<span class=\"_ _3\"></span>o employees of<span class=\"_ _3\"></span> the subsidiar<span class=\"_ _3\"></span>y companies. The<span class=\"_ _1e\"></span>se options at a con<span class=\"_ _3\"></span>solidated level<span class=\"_ _3\"></span> have been ac<span class=\"_ _3\"></span>counted f<span class=\"_ _3\"></span>or in accordance<span class=\"_ _3\"></span> with IFRS2<span class=\"_ _3\"></span> and valu<span class=\"_ _3\"></span>ed using the Blac<span class=\"_ _3\"></span>k<span class=\"_ _0\"></span>-<span class=\"_ _96\"> </span>Scholes model.<span class=\"_ _3\"></span> The investment is<span class=\"_ _3\"></span> increased <span class=\"_ _3\"></span>by the sha<span class=\"_ _3\"></span>re based payment<span class=\"_ _3\"></span> expense re<span class=\"_ _3\"></span>cognised by th<span class=\"_ _3\"></span>e subsidiary<span class=\"_ _3\"></span> Potter and <span class=\"_ _3\"></span>Moore Innovations Limit<span class=\"_ _3\"></span>ed during th<span class=\"_ _1e\"></span>e <span class=\"_ _0\"></span>year.<span class=\"_ _96\"> </span>17<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Inv<span class=\"_ _3\"></span>estment in sub<span class=\"_ _3\"></span>sidiaries <span class=\"_ _3\"></span>(continued) </span></span>Details of the G<span class=\"_ _3\"></span>roup\u2019s subsidia<span class=\"_ _3\"></span>ries at 31 Ma<span class=\"_ _3\"></span>rch 2024 an<span class=\"_ _3\"></span>d 31 Mar<span class=\"_ _3\"></span>ch 2023 are a<span class=\"_ _3\"></span>s follows:<span class=\"ff2\"> </span>Name Place of incor<span class=\"_ _3\"></span>poration, registration <span class=\"_ _3\"></span>and operation Note Proportion of<span class=\"_ _3\"></span> ownership, in<span class=\"_ _3\"></span>terest and voting pow<span class=\"_ _3\"></span>er held Potter &amp; Moo<span class=\"_ _3\"></span>re Innovations<span class=\"_ _3\"></span> Limited England a 100% Potter and <span class=\"_ _3\"></span>Moore Interna<span class=\"_ _3\"></span>tional Inc. United States<span class=\"_ _3\"></span> of America b 100% Emma Hardie G<span class=\"_ _3\"></span>mbH Germany e 100% Potter and <span class=\"_ _3\"></span>Moore (Devon)<span class=\"_ _3\"></span> Limited England a 100% Potter and <span class=\"_ _3\"></span>Moore Pty Limit<span class=\"_ _3\"></span>ed Australia c 100% Emma Hardie Limi<span class=\"_ _3\"></span>ted England a 100% Brodie &amp; Stone<span class=\"_ _3\"></span> International L<span class=\"_ _1e\"></span>imited England a 100% Brodie &amp; Stone<span class=\"_ _3\"></span> Holdings Limit<span class=\"_ _3\"></span>ed England a 100% Potter and <span class=\"_ _3\"></span>Moore Limited Republic of Irelan<span class=\"_ _3\"></span>d d 100% The Natural G<span class=\"_ _3\"></span>rooming Compa<span class=\"_ _3\"></span>ny Limited England a 100% St James Per<span class=\"_ _3\"></span>fumery Co Limi<span class=\"_ _3\"></span>ted England a 100% Ashworth &amp; <span class=\"_ _3\"></span>Claire Limited England a 100% The Haircare St<span class=\"_ _3\"></span>udio Limited England a 100% The Real Shaving<span class=\"_ _3\"></span> Company Li<span class=\"_ _1e\"></span>mited<span class=\"_ _0\"></span> England a 100% The Hair Desi<span class=\"_ _3\"></span>gn Studio Limite<span class=\"_ _3\"></span>d England a 100% Creightons Natu<span class=\"_ _3\"></span>rally Limited England a 100% Groomed Limited<span class=\"_ _3\"></span> England a 100% Twisted Sista Limi<span class=\"_ _3\"></span>ted England a 100% Potter &amp; Moo<span class=\"_ _3\"></span>re Internati<span class=\"_ _3\"></span>onal Limit<span class=\"_ _3\"></span>ed England a 100% The Herbal Hair<span class=\"_ _3\"></span> Company Lim<span class=\"_ _1e\"></span>ited<span class=\"_ _0\"></span> England a 100% Curl Therapy Limi<span class=\"_ _3\"></span>ted England a 100% Feather &amp; <span class=\"_ _3\"></span>Down Limited England a 100% Creightons Ser<span class=\"_ _3\"></span>vices Limited England a 100% The Curl Compan<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> Limited England a 100% Creightons Dire<span class=\"_ _3\"></span>ct Limited England a 100% Emma Hardie <span class=\"_ _3\"></span>China  China f 100% All companies<span class=\"_ _3\"></span> listed above a<span class=\"_ _3\"></span>re subsidia<span class=\"_ _3\"></span>ries of Creight<span class=\"_ _3\"></span>ons PLC Compa<span class=\"_ _3\"></span>ny with the<span class=\"_ _3\"></span> exceptio<span class=\"_ _3\"></span>n of Emma<span class=\"_ _3\"></span> Hardie Limi<span class=\"_ _3\"></span>ted and <span class=\"_ _1b\"></span>Brodie <span class=\"_ _1b\"></span>&amp; <span class=\"_ _1b\"></span>Stone <span class=\"_ _1b\"></span>Holdings <span class=\"_ _1b\"></span>Limited <span class=\"_ _1b\"></span>which <span class=\"_ _1b\"></span>are <span class=\"_ _1c\"></span>subsidiaries <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>Potter <span class=\"_ _1b\"></span>&amp; <span class=\"_ _1c\"></span>Moore <span class=\"_ _1b\"></span>Innovatio<span class=\"_ _3\"></span>ns <span class=\"_ _1b\"></span>Limited <span class=\"_ _1b\"></span>and <span class=\"_ _1b\"></span>Brodie <span class=\"_ _1b\"></span>&amp; Stone Interna<span class=\"_ _3\"></span>tional Limited whi<span class=\"_ _3\"></span>ch is a subsidiary o<span class=\"_ _3\"></span>f Brodie <span class=\"_ _3\"></span>&amp; Stone Holdings<span class=\"_ _3\"></span> Limited. The registered<span class=\"_ _3\"></span> offices for<span class=\"_ _3\"></span> the subsidiaries ar<span class=\"_ _3\"></span>e: a.) 1210 Lincoln<span class=\"_ _3\"></span> Road, Pete<span class=\"_ _3\"></span>rborough, PE4 6ND<span class=\"_ _3\"></span> b.) 1140 Bay<span class=\"_ _3\"></span> Street Suit<span class=\"_ _3\"></span>e 2c, Staten Isla<span class=\"_ _3\"></span>nd, New Yor<span class=\"_ _3\"></span>k, NY10305<span class=\"ff1\"> </span>c.) RSM Level <span class=\"_ _3\"></span>12, 60 Castl<span class=\"_ _3\"></span>ereagh Str<span class=\"_ _3\"></span>eet, Sydney, NSW<span class=\"_ _3\"></span> 2000<span class=\"fs1\"> </span>d.) The Black <span class=\"_ _3\"></span>Church, St <span class=\"_ _3\"></span>Mary\u2019s Place, <span class=\"_ _3\"></span>Dublin, DO7 P4<span class=\"_ _3\"></span>AX<span class=\"ff2\"> </span>e.) Ulmenstr. <span class=\"_ _3\"></span>37-39, c/o <span class=\"_ _3\"></span>RSM GmbH, 603<span class=\"_ _3\"></span>25 Frankfurt a.<span class=\"_ _1e\"></span> Main, Germany f.) Building 1, N<span class=\"_ _3\"></span>o. 5601 Yanqi<span class=\"_ _1e\"></span>an Road, Fengxian District,<span class=\"_ _3\"></span> Shanghai All shareholdings<span class=\"_ _3\"></span> are in ordin<span class=\"_ _3\"></span>ary shares. The activity of P<span class=\"_ _3\"></span>otter &amp; M<span class=\"_ _3\"></span>oore Innovation<span class=\"_ _3\"></span>s Limited<span class=\"ff1\"> </span>is the cre<span class=\"_ _3\"></span>ation and manu<span class=\"_ _3\"></span>facture<span class=\"_ _3\"></span> of toiletries and<span class=\"_ _3\"></span> fragrances.<span class=\"_ _3\"></span>  The activity of Emm<span class=\"_ _3\"></span>a Hardie<span class=\"_ _3\"></span> Limited is the<span class=\"_ _3\"></span> creation and<span class=\"_ _3\"></span> distribution o<span class=\"_ _3\"></span>f high end bran<span class=\"_ _3\"></span>ded s<span class=\"_ _3\"></span>kincare product<span class=\"_ _3\"></span>s.<span class=\"_ _0\"></span> The <span class=\"_ _0\"></span>activity o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>Brodie &amp; <span class=\"_ _1b\"></span>Stone International <span class=\"_ _0\"></span>Limited <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>the d<span class=\"_ _0\"></span>istribution<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>personal <span class=\"_ _0\"></span>care p<span class=\"_ _0\"></span>roducts until <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>was absorbed int<span class=\"_ _3\"></span>o the Potter &amp;<span class=\"_ _3\"></span> Moore Inn<span class=\"_ _3\"></span>ovations busin<span class=\"_ _3\"></span>ess on 31 Oct<span class=\"_ _3\"></span>ober 202<span class=\"_ _3\"></span>1. Brodie <span class=\"_ _1e\"></span>&amp; <span class=\"_ _1e\"></span>Stone <span class=\"_ _1e\"></span>Holdings <span class=\"_ _1e\"></span>Limited <span class=\"_ _1f\"></span>is th<span class=\"_ _3\"></span>e <span class=\"_ _1e\"></span>holding <span class=\"_ _1f\"></span>Co<span class=\"_ _0\"></span>mpany<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>Brodie <span class=\"_ _1e\"></span>&amp; <span class=\"_ _1e\"></span>Stone <span class=\"_ _1e\"></span>International <span class=\"_ _1e\"></span>Limited <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>a <span class=\"_ _1e\"></span>non-trading Company.<span class=\"_ _3\"></span> The activity of P<span class=\"_ _3\"></span>otter and <span class=\"_ _3\"></span>Moore Pty Lt<span class=\"_ _3\"></span>d is the distribut<span class=\"_ _3\"></span>ion of pe<span class=\"_ _3\"></span>rsonal care <span class=\"_ _3\"></span>products. The activity of Emm<span class=\"_ _3\"></span>a Hardie<span class=\"_ _3\"></span> GmbH is the <span class=\"_ _3\"></span>distribution of<span class=\"_ _3\"></span> personal care<span class=\"_ _3\"></span> products. The activity of P<span class=\"_ _3\"></span>otter and <span class=\"_ _3\"></span>Moore Inte<span class=\"_ _3\"></span>rnational Inc. is <span class=\"ls1c\">the</span> distribut<span class=\"_ _3\"></span>ion of personal <span class=\"_ _3\"></span>care produ<span class=\"_ _3\"></span>cts. The activity <span class=\"_ _0\"></span>of Potter &amp;<span class=\"_ _0\"></span> Moore <span class=\"_ _0\"></span>(Devon) Limited, was <span class=\"_ _0\"></span>the manufacture and <span class=\"_ _0\"></span>distribution of premium contract brands until 31 <span class=\"_ _1b\"></span>Decem<span class=\"_ _3\"></span>ber 2019 <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>transferred<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>its <span class=\"_ _0\"></span>trade and <span class=\"_ _0\"></span>net <span class=\"_ _0\"></span>assets <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>Potter and <span class=\"_ _0\"></span>Moore <span class=\"_ _0\"></span>Innovations <span class=\"_ _0\"></span>Limited <span class=\"_ _0\"></span>and then ceased t<span class=\"_ _3\"></span>o trade. The<span class=\"_ _3\"></span> range of pr<span class=\"_ _3\"></span>oducts inclu<span class=\"_ _3\"></span>ded toiletries, f<span class=\"_ _3\"></span>ragrances and<span class=\"_ _3\"></span> soaps.  All other subsidiaries<span class=\"_ _3\"></span> were dor<span class=\"_ _3\"></span>mant throughout<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>the years en<span class=\"_ _3\"></span>ded 31 March<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>2024 and <span class=\"_ _3\"></span>31 March 20<span class=\"_ _3\"></span>23.  17.<span class=\"ff4 ls0\"> <span class=\"_ _1d\"></span><span class=\"ff1\">Investment in sub<span class=\"_ _3\"></span>sidiaries <span class=\"_ _3\"></span>(continued) </span></span>Potter &amp; Moo<span class=\"_ _3\"></span>re Innovations<span class=\"_ _3\"></span> Limited and<span class=\"_ _3\"></span> its subsidiaries, Em<span class=\"_ _1e\"></span>ma Hardie Limited, Pott<span class=\"_ _3\"></span>er and Moore<span class=\"_ _3\"></span> (Devon)<span class=\"_ _3\"></span> Limited<span class=\"_ _0\"></span>, Brodie and St<span class=\"_ _3\"></span>one Internat<span class=\"_ _3\"></span>ional Limited and<span class=\"_ _3\"></span> Brodie and<span class=\"_ _3\"></span> Stone Holdings Limi<span class=\"_ _3\"></span>ted are 10<span class=\"_ _3\"></span>0% owned <span class=\"_ _3\"></span>by the ultima<span class=\"_ _3\"></span>te parent Company<span class=\"_ _3\"></span> Creightons<span class=\"_ _3\"></span> PLC<span class=\"ls2\">. </span>There are n<span class=\"_ _3\"></span>o significant re<span class=\"_ _3\"></span>strictions on th<span class=\"_ _3\"></span>e entity's a<span class=\"_ _3\"></span>bility to access o<span class=\"_ _3\"></span>r use the assets and set<span class=\"_ _3\"></span>tle the liabilit<span class=\"_ _3\"></span>ies of the group.<span class=\"_ _3\"></span> These entities h<span class=\"_ _3\"></span>ave taken a<span class=\"_ _3\"></span>dvantage of<span class=\"_ _3\"></span> the exemption<span class=\"_ _3\"></span> from the<span class=\"_ _3\"></span> requirement of<span class=\"_ _3\"></span> the Compan<span class=\"_ _3\"></span>ies Act 2<span class=\"_ _3\"></span>006 relating to the<span class=\"_ _3\"></span> audit of account<span class=\"_ _3\"></span>s under Sect<span class=\"_ _3\"></span>ion 479A of the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>Act. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-20": {
   "value": "18<span class=\"ls0\"> <span class=\"_ _25\"> </span> Inventories </span>Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Raw materials<span class=\"_ _3\"></span> 3,278 3,910 - - Work in progres<span class=\"_ _3\"></span>s 49<span class=\"ls0\">3 </span>713 - - Finished goods<span class=\"_ _3\"></span> 4,454 5,605 - - Total 8,225 10,228 - - Inventories <span class=\"_ _1e\"></span>with <span class=\"_ _1e\"></span>a ca<span class=\"_ _3\"></span>rrying <span class=\"_ _1e\"></span>value <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>\u00a38,<span class=\"lsd\">22</span>5<span class=\"ff6\">,000 <span class=\"_ _3\"></span>(202<span class=\"_ _3\"></span>3: <span class=\"_ _1e\"></span>\u00a310,228,000) <span class=\"_ _1e\"></span>have <span class=\"_ _3\"></span>been <span class=\"_ _1e\"></span>pledged <span class=\"_ _1e\"></span>as <span class=\"_ _3\"></span>security<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>for <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>Group\u2019s </span>bank o<span class=\"_ _3\"></span>verdrafts. <span class=\"_ _1e\"></span>Directors b<span class=\"_ _3\"></span>elieve th<span class=\"_ _3\"></span>at <span class=\"_ _3\"></span>net <span class=\"_ _3\"></span>realisable <span class=\"_ _3\"></span>value <span class=\"_ _3\"></span>appro<span class=\"_ _3\"></span>ximates <span class=\"_ _3\"></span>to <span class=\"_ _3\"></span>fair <span class=\"_ _3\"></span>value. <span class=\"_ _3\"></span>Inventories <span class=\"_ _3\"></span>are <span class=\"_ _3\"></span>state<span class=\"_ _3\"></span>d net <span class=\"_ _1e\"></span>of provisions of<span class=\"_ _3\"></span> \u00a3982,000 (<span class=\"_ _3\"></span>2023: \u00a31,014,0<span class=\"_ _3\"></span>00). ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-21": {
   "value": "19  Trade a<span class=\"_ _3\"></span>nd other rec<span class=\"_ _3\"></span>eivables Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade receiva<span class=\"_ _3\"></span>bles 10,172  12,220  - - Amounts receivable<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>from subs<span class=\"_ _3\"></span>idiaries -  -           4,351 <span class=\"_ _3\"></span>  4,233  Prepayments an<span class=\"_ _1e\"></span>d<span class=\"_ _0\"></span> other receiv<span class=\"_ _3\"></span>ables 346  513              <span class=\"lsd\">23 </span>  23  Total 10,518  12,733   4,374   4,256  Trade receiva<span class=\"_ _3\"></span>bles have be<span class=\"_ _3\"></span>en pledged as <span class=\"_ _3\"></span>security for th<span class=\"_ _3\"></span>e Group\u2019s<span class=\"_ _3\"></span> borrowings<span class=\"_ _3\"></span> under invoic<span class=\"_ _3\"></span>e finance fa<span class=\"_ _3\"></span>cilities and the Group\u2019s ban<span class=\"_ _1e\"></span>k<span class=\"_ _0\"></span> overdra<span class=\"_ _3\"></span>fts.<span class=\"ff2\"> </span>The carrying <span class=\"_ _3\"></span>value of trade<span class=\"_ _3\"></span> and oth<span class=\"_ _3\"></span>er receivables <span class=\"_ _3\"></span>represents<span class=\"_ _3\"></span> their fair value.<span class=\"_ _3\"></span> The Group<span class=\"_ _3\"></span> assesses the<span class=\"_ _3\"></span> credit risk for each individual <span class=\"_ _3\"></span>customer<span class=\"_ _3\"></span> and the <span class=\"_ _3\"></span>value of debto<span class=\"_ _3\"></span>rs cover<span class=\"_ _3\"></span>ed by credit insu<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>ance at 31 <span class=\"_ _3\"></span>March 2024 <span class=\"_ _3\"></span>was \u00a310,172,000<span class=\"_ _3\"></span> (2023: \u00a312,<span class=\"_ _3\"></span>220,000). Th<span class=\"_ _3\"></span>e Group took th<span class=\"_ _3\"></span>e decision to<span class=\"_ _3\"></span> cover all custome<span class=\"_ _3\"></span>rs as <span class=\"_ _3\"></span>a result of th<span class=\"_ _3\"></span>e current economic climate.<span class=\"_ _3\"></span> The credit i<span class=\"_ _3\"></span>nsurance polic<span class=\"_ _3\"></span>y in place cove<span class=\"_ _3\"></span>rs 90% of<span class=\"_ _3\"></span> the trade re<span class=\"_ _3\"></span>ceivables amount<span class=\"_ _3\"></span>. Amounts receivable<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>from subs<span class=\"_ _3\"></span>idiaries are un<span class=\"_ _3\"></span>secured, inter<span class=\"_ _3\"></span>est free an<span class=\"_ _3\"></span>d repayable <span class=\"_ _3\"></span>on demand. The borr<span class=\"_ _3\"></span>ower has sufficient assets<span class=\"_ _3\"></span> in order t<span class=\"_ _3\"></span>o repay the loan i<span class=\"_ _3\"></span>f demand<span class=\"_ _3\"></span>ed at th<span class=\"_ _3\"></span>e reporting date,<span class=\"_ _3\"></span> the expect<span class=\"_ _3\"></span>ed credit loss is<span class=\"_ _3\"></span> therefore<span class=\"_ _3\"></span> expected to be<span class=\"_ _3\"></span> nil. 19   Trade and<span class=\"_ _3\"></span> other rec<span class=\"_ _3\"></span>eivables <span class=\"ff2\">(contin<span class=\"_ _3\"></span>ued) </span>Trade receiva<span class=\"_ _3\"></span>bles have be<span class=\"_ _3\"></span>en reported<span class=\"_ _3\"></span> in the balan<span class=\"_ _3\"></span>ce sheet net<span class=\"_ _3\"></span> of provisions as<span class=\"_ _3\"></span> follows: Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade receiva<span class=\"_ _3\"></span>bles: Current 9,715 10,902 - - 1 <span class=\"ls0\">-30 da<span class=\"_ _3\"></span>ys </span>314  844  - - 31 <span class=\"ff6\">\u2013</span> 60 days<span class=\"_ _3\"></span> 122  237  - - 61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> (30)  50  - - 91 + days 72<span class=\"ls0\"> </span> 232  - - Less impairment al<span class=\"_ _3\"></span>lowance (21) (45) - - Total 10,172 12,220 - - Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Amount due <span class=\"_ _3\"></span>from Group co<span class=\"_ _3\"></span>mpanies: Current - - 54<span class=\"ls0\"> </span> <span class=\"_ _8f\"> </span> <span class=\"_ _90\"> </span><span class=\"ls3\">49</span> 1 <span class=\"ls0\">-30 da<span class=\"_ _3\"></span>ys </span>- - 72<span class=\"ls0\"> </span> <span class=\"_ _8f\"> </span> <span class=\"_ _90\"> </span><span class=\"ls3\">49</span> 31 <span class=\"ff6\">\u2013</span> 60 days<span class=\"_ _3\"></span> - - 29<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> - - 50<span class=\"ls0\"> </span>6<span class=\"lsd\">72</span> 91 + days - - 4,146 3,<span class=\"ls0\">434 </span>Less impairment al<span class=\"_ _3\"></span>lowance - - - - Total - -        <span class=\"ls3b\">4,<span class=\"_ _3\"></span><span class=\"ls0\">351  </span></span> 4,233  The movemen<span class=\"_ _3\"></span>t in the trade<span class=\"_ _3\"></span> receivables impairmen<span class=\"_ _3\"></span>t provision<span class=\"_ _3\"></span> is as follows: Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 45<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>- - (Credit) in curren<span class=\"_ _3\"></span>t year incom<span class=\"_ _3\"></span>e statement (24) (14) - - At 31 March<span class=\"_ _3\"></span> 21<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>- - There <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>\u00a3457,000 <span class=\"_ _0\"></span>(2023: \u00a31,318,000) o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>receivables <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>overdue <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>balance <span class=\"_ _1b\"></span>sheet date <span class=\"_ _1b\"></span>tha<span class=\"_ _3\"></span>t have <span class=\"_ _1d\"> </span>not <span class=\"_ _1c\"> </span>been <span class=\"_ _1d\"> </span>provided <span class=\"_ _1c\"> </span>against. <span class=\"_ _1c\"> </span>The <span class=\"_ _1d\"> </span>proportion <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>trade <span class=\"_ _1d\"> </span>receivables <span class=\"_ _1c\"></span>at <span class=\"_ _1d\"> </span>31 <span class=\"_ _1c\"> </span>M<span class=\"_ _0\"></span>arch <span class=\"_ _1c\"></span>2024 <span class=\"_ _1d\"> </span>that <span class=\"_ _1c\"> </span>were <span class=\"_ _1d\"> </span>overdue <span class=\"_ _1c\"> </span>for payment was<span class=\"_ _3\"></span> 4.5% (202<span class=\"_ _3\"></span>3: 10.8%). The <span class=\"_ _1b\"></span>Group <span class=\"_ _0\"></span>uses <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>simplified <span class=\"_ _1b\"></span>approach <span class=\"_ _0\"></span>for <span class=\"_ _1b\"></span>trade <span class=\"_ _1b\"></span>account<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>receivables.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _1b\"></span>considers <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>financial <span class=\"_ _0\"></span>asset <span class=\"_ _1b\"></span>in default <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>unlikely <span class=\"_ _1b\"></span>t<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>receive <span class=\"_ _0\"></span>the outstanding <span class=\"_ _0\"></span>contractual amounts <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>full. The <span class=\"_ _0\"></span>probability <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>default <span class=\"_ _0\"></span>takes into <span class=\"_ _10\"> </span>consideration <span class=\"_ _10\"> </span>financial<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>infor<span class=\"_ _0\"></span>mation <span class=\"_ _10\"> </span>regarding<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>the <span class=\"_ _10\"> </span>customer <span class=\"_ _10\"> </span>includin<span class=\"_ _3\"></span>g <span class=\"_ _10\"> </span>credit <span class=\"_ _10\"> </span>reports <span class=\"_ _10\"> </span>and <span class=\"_ _10\"> </span>non<span class=\"_ _0\"></span>-financia<span class=\"_ _3\"></span>l information <span class=\"_ _1f\"></span>including <span class=\"_ _1e\"></span>market <span class=\"_ _1e\"></span>developments<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>consumer <span class=\"_ _1e\"></span>trends. <span class=\"_ _1e\"></span>The <span class=\"_ _1f\"></span>consideration <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>forward-looking <span class=\"_ _1e\"></span>and <span class=\"_ _1f\"></span>v<span class=\"_ _0\"></span>erified<span class=\"_ _3\"></span> using historical credit lo<span class=\"_ _3\"></span>sses. Trade account<span class=\"_ _3\"></span>s receivable are<span class=\"_ _3\"></span> assumed to be credit-impaire<span class=\"_ _3\"></span>d if it is unlikely that the<span class=\"_ _3\"></span> customer will<span class=\"_ _3\"></span> fulfil its obligation<span class=\"_ _3\"></span>s.  The <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1c\"></span>allowance <span class=\"_ _1c\"></span>for <span class=\"_ _1c\"></span>bad <span class=\"_ _1c\"></span>debts <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"> </span>calculated <span class=\"_ _1c\"> </span>using <span class=\"_ _1c\"> </span>a <span class=\"_ _1d\"> </span>lifetime <span class=\"_ _1c\"></span>expected <span class=\"_ _1b\"></span>credit <span class=\"_ _1d\"> </span>loss <span class=\"_ _1c\"> </span>model, <span class=\"_ _1c\"> </span>as <span class=\"_ _1d\"> </span>set <span class=\"_ _1c\"></span>out below, in <span class=\"_ _3\"></span>acco<span class=\"_ _3\"></span>rdance <span class=\"_ _3\"></span>with IF<span class=\"_ _3\"></span>RS 9. <span class=\"_ _1e\"></span>F<span class=\"_ _0\"></span>ollowing a<span class=\"_ _1e\"></span> full review <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>customers <span class=\"_ _3\"></span>at th<span class=\"_ _3\"></span>e yea<span class=\"_ _3\"></span>r end, <span class=\"_ _3\"></span>includin<span class=\"_ _3\"></span>g ongoing<span class=\"_ _3\"></span> business<span class=\"_ _3\"></span> discussion <span class=\"_ _1c\"></span>with <span class=\"_ _1c\"></span>customers<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>and <span class=\"_ _1d\"> </span>mar<span class=\"_ _3\"></span>ket <span class=\"_ _1c\"></span>performance<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>reviews <span class=\"_ _1c\"> </span>there <span class=\"_ _1c\"> </span>are <span class=\"_ _1d\"> </span>no <span class=\"_ _1b\"></span>receivables <span class=\"_ _1c\"></span>subjected <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"></span>significant increase in credit l<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>ss. The pr<span class=\"_ _3\"></span>ovision for the <span class=\"_ _3\"></span>year to Mar<span class=\"_ _3\"></span>ch 2024 wa<span class=\"_ _3\"></span>s \u00a321,000 (<span class=\"_ _3\"></span>2023: \u00a345,000). Group Group 2024 2023 \u00a3000 % \u00a3000 \u00a3000 % \u00a3000 Current 9,715 10,902 - - 1 <span class=\"ls0\">- 30 days<span class=\"_ _3\"></span> </span>314  844  - - 31 - 60 days<span class=\"_ _3\"></span> 122  237  - - 61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> (30)  50  - - 91 + days 72<span class=\"ls0\"> </span>29<span class=\"ls0\">% </span>21<span class=\"ls0\"> </span> 232  19%<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>At 31 March<span class=\"_ _3\"></span> 10,193 21<span class=\"ls0\"> </span>12,265 45<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-417": {
   "value": "Trade receiva<span class=\"_ _3\"></span>bles have be<span class=\"_ _3\"></span>en reported<span class=\"_ _3\"></span> in the balan<span class=\"_ _3\"></span>ce sheet net<span class=\"_ _3\"></span> of provisions as<span class=\"_ _3\"></span> follows: Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade receiva<span class=\"_ _3\"></span>bles: Current 9,715 10,902 - - 1 <span class=\"ls0\">-30 da<span class=\"_ _3\"></span>ys </span>314  844  - - 31 <span class=\"ff6\">\u2013</span> 60 days<span class=\"_ _3\"></span> 122  237  - - 61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> (30)  50  - - 91 + days 72<span class=\"ls0\"> </span> 232  - - Less impairment al<span class=\"_ _3\"></span>lowance (21) (45) - - Total 10,172 12,220 - - Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Amount due <span class=\"_ _3\"></span>from Group co<span class=\"_ _3\"></span>mpanies: Current - - 54<span class=\"ls0\"> </span> <span class=\"_ _8f\"> </span> <span class=\"_ _90\"> </span><span class=\"ls3\">49</span> 1 <span class=\"ls0\">-30 da<span class=\"_ _3\"></span>ys </span>- - 72<span class=\"ls0\"> </span> <span class=\"_ _8f\"> </span> <span class=\"_ _90\"> </span><span class=\"ls3\">49</span> 31 <span class=\"ff6\">\u2013</span> 60 days<span class=\"_ _3\"></span> - - 29<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> - - 50<span class=\"ls0\"> </span>6<span class=\"lsd\">72</span> 91 + days - - 4,146 3,<span class=\"ls0\">434 </span>Less impairment al<span class=\"_ _3\"></span>lowance - - - - Total - -        <span class=\"ls3b\">4,<span class=\"_ _3\"></span><span class=\"ls0\">351  </span></span> 4,233  The movemen<span class=\"_ _3\"></span>t in the trade<span class=\"_ _3\"></span> receivables impairmen<span class=\"_ _3\"></span>t provision<span class=\"_ _3\"></span> is as follows: Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 45<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>- - (Credit) in curren<span class=\"_ _3\"></span>t year incom<span class=\"_ _3\"></span>e statement (24) (14) - - At 31 March<span class=\"_ _3\"></span> 21<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>- - There <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>\u00a3457,000 <span class=\"_ _0\"></span>(2023: \u00a31,318,000) o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>receivables <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>overdue <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>balance <span class=\"_ _1b\"></span>sheet date <span class=\"_ _1b\"></span>tha<span class=\"_ _3\"></span>t have <span class=\"_ _1d\"> </span>not <span class=\"_ _1c\"> </span>been <span class=\"_ _1d\"> </span>provided <span class=\"_ _1c\"> </span>against. <span class=\"_ _1c\"> </span>The <span class=\"_ _1d\"> </span>proportion <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>trade <span class=\"_ _1d\"> </span>receivables <span class=\"_ _1c\"></span>at <span class=\"_ _1d\"> </span>31 <span class=\"_ _1c\"> </span>M<span class=\"_ _0\"></span>arch <span class=\"_ _1c\"></span>2024 <span class=\"_ _1d\"> </span>that <span class=\"_ _1c\"> </span>were <span class=\"_ _1d\"> </span>overdue <span class=\"_ _1c\"> </span>for payment was<span class=\"_ _3\"></span> 4.5% (202<span class=\"_ _3\"></span>3: 10.8%). The <span class=\"_ _1b\"></span>Group <span class=\"_ _0\"></span>uses <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>simplified <span class=\"_ _1b\"></span>approach <span class=\"_ _0\"></span>for <span class=\"_ _1b\"></span>trade <span class=\"_ _1b\"></span>account<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>receivables.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _1b\"></span>considers <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>financial <span class=\"_ _0\"></span>asset <span class=\"_ _1b\"></span>in default <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>unlikely <span class=\"_ _1b\"></span>t<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>receive <span class=\"_ _0\"></span>the outstanding <span class=\"_ _0\"></span>contractual amounts <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>full. The <span class=\"_ _0\"></span>probability <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>default <span class=\"_ _0\"></span>takes into <span class=\"_ _10\"> </span>consideration <span class=\"_ _10\"> </span>financial<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>infor<span class=\"_ _0\"></span>mation <span class=\"_ _10\"> </span>regarding<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>the <span class=\"_ _10\"> </span>customer <span class=\"_ _10\"> </span>includin<span class=\"_ _3\"></span>g <span class=\"_ _10\"> </span>credit <span class=\"_ _10\"> </span>reports <span class=\"_ _10\"> </span>and <span class=\"_ _10\"> </span>non<span class=\"_ _0\"></span>-financia<span class=\"_ _3\"></span>l information <span class=\"_ _1f\"></span>including <span class=\"_ _1e\"></span>market <span class=\"_ _1e\"></span>developments<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>consumer <span class=\"_ _1e\"></span>trends. <span class=\"_ _1e\"></span>The <span class=\"_ _1f\"></span>consideration <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>forward-looking <span class=\"_ _1e\"></span>and <span class=\"_ _1f\"></span>v<span class=\"_ _0\"></span>erified<span class=\"_ _3\"></span> using historical credit lo<span class=\"_ _3\"></span>sses. Trade account<span class=\"_ _3\"></span>s receivable are<span class=\"_ _3\"></span> assumed to be credit-impaire<span class=\"_ _3\"></span>d if it is unlikely that the<span class=\"_ _3\"></span> customer will<span class=\"_ _3\"></span> fulfil its obligation<span class=\"_ _3\"></span>s.  The <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1c\"></span>allowance <span class=\"_ _1c\"></span>for <span class=\"_ _1c\"></span>bad <span class=\"_ _1c\"></span>debts <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"> </span>calculated <span class=\"_ _1c\"> </span>using <span class=\"_ _1c\"> </span>a <span class=\"_ _1d\"> </span>lifetime <span class=\"_ _1c\"></span>expected <span class=\"_ _1b\"></span>credit <span class=\"_ _1d\"> </span>loss <span class=\"_ _1c\"> </span>model, <span class=\"_ _1c\"> </span>as <span class=\"_ _1d\"> </span>set <span class=\"_ _1c\"></span>out below, in <span class=\"_ _3\"></span>acco<span class=\"_ _3\"></span>rdance <span class=\"_ _3\"></span>with IF<span class=\"_ _3\"></span>RS 9. <span class=\"_ _1e\"></span>F<span class=\"_ _0\"></span>ollowing a<span class=\"_ _1e\"></span> full review <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>customers <span class=\"_ _3\"></span>at th<span class=\"_ _3\"></span>e yea<span class=\"_ _3\"></span>r end, <span class=\"_ _3\"></span>includin<span class=\"_ _3\"></span>g ongoing<span class=\"_ _3\"></span> business<span class=\"_ _3\"></span> discussion <span class=\"_ _1c\"></span>with <span class=\"_ _1c\"></span>customers<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>and <span class=\"_ _1d\"> </span>mar<span class=\"_ _3\"></span>ket <span class=\"_ _1c\"></span>performance<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>reviews <span class=\"_ _1c\"> </span>there <span class=\"_ _1c\"> </span>are <span class=\"_ _1d\"> </span>no <span class=\"_ _1b\"></span>receivables <span class=\"_ _1c\"></span>subjected <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"></span>significant increase in credit l<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>ss. The pr<span class=\"_ _3\"></span>ovision for the <span class=\"_ _3\"></span>year to Mar<span class=\"_ _3\"></span>ch 2024 wa<span class=\"_ _3\"></span>s \u00a321,000 (<span class=\"_ _3\"></span>2023: \u00a345,000). Group Group 2024 2023 \u00a3000 % \u00a3000 \u00a3000 % \u00a3000 Current 9,715 10,902 - - 1 <span class=\"ls0\">- 30 days<span class=\"_ _3\"></span> </span>314  844  - - 31 - 60 days<span class=\"_ _3\"></span> 122  237  - - 61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> (30)  50  - - 91 + days 72<span class=\"ls0\"> </span>29<span class=\"ls0\">% </span>21<span class=\"ls0\"> </span> 232  19%<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>At 31 March<span class=\"_ _3\"></span> 10,193 21<span class=\"ls0\"> </span>12,265 45<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-125": {
   "value": "Trade receiva<span class=\"_ _3\"></span>bles have be<span class=\"_ _3\"></span>en reported<span class=\"_ _3\"></span> in the balan<span class=\"_ _3\"></span>ce sheet net<span class=\"_ _3\"></span> of provisions as<span class=\"_ _3\"></span> follows: Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade receiva<span class=\"_ _3\"></span>bles: Current 9,715 10,902 - - 1 <span class=\"ls0\">-30 da<span class=\"_ _3\"></span>ys </span>314  844  - - 31 <span class=\"ff6\">\u2013</span> 60 days<span class=\"_ _3\"></span> 122  237  - - 61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> (30)  50  - - 91 + days 72<span class=\"ls0\"> </span> 232  - - Less impairment al<span class=\"_ _3\"></span>lowance (21) (45) - - Total 10,172 12,220 - - Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Amount due <span class=\"_ _3\"></span>from Group co<span class=\"_ _3\"></span>mpanies: Current - - 54<span class=\"ls0\"> </span> <span class=\"_ _8f\"> </span> <span class=\"_ _90\"> </span><span class=\"ls3\">49</span> 1 <span class=\"ls0\">-30 da<span class=\"_ _3\"></span>ys </span>- - 72<span class=\"ls0\"> </span> <span class=\"_ _8f\"> </span> <span class=\"_ _90\"> </span><span class=\"ls3\">49</span> 31 <span class=\"ff6\">\u2013</span> 60 days<span class=\"_ _3\"></span> - - 29<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> - - 50<span class=\"ls0\"> </span>6<span class=\"lsd\">72</span> 91 + days - - 4,146 3,<span class=\"ls0\">434 </span>Less impairment al<span class=\"_ _3\"></span>lowance - - - - Total - -        <span class=\"ls3b\">4,<span class=\"_ _3\"></span><span class=\"ls0\">351  </span></span> 4,233  The movemen<span class=\"_ _3\"></span>t in the trade<span class=\"_ _3\"></span> receivables impairmen<span class=\"_ _3\"></span>t provision<span class=\"_ _3\"></span> is as follows: Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 45<span class=\"ls0\"> </span>59<span class=\"ls0\"> </span>- - (Credit) in curren<span class=\"_ _3\"></span>t year incom<span class=\"_ _3\"></span>e statement (24) (14) - - At 31 March<span class=\"_ _3\"></span> 21<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>- - There <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>\u00a3457,000 <span class=\"_ _0\"></span>(2023: \u00a31,318,000) o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>receivables <span class=\"_ _0\"></span>that <span class=\"_ _0\"></span>were <span class=\"_ _0\"></span>overdue <span class=\"_ _0\"></span>at <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>balance <span class=\"_ _1b\"></span>sheet date <span class=\"_ _1b\"></span>tha<span class=\"_ _3\"></span>t have <span class=\"_ _1d\"> </span>not <span class=\"_ _1c\"> </span>been <span class=\"_ _1d\"> </span>provided <span class=\"_ _1c\"> </span>against. <span class=\"_ _1c\"> </span>The <span class=\"_ _1d\"> </span>proportion <span class=\"_ _1c\"> </span>of <span class=\"_ _1d\"> </span>trade <span class=\"_ _1d\"> </span>receivables <span class=\"_ _1c\"></span>at <span class=\"_ _1d\"> </span>31 <span class=\"_ _1c\"> </span>M<span class=\"_ _0\"></span>arch <span class=\"_ _1c\"></span>2024 <span class=\"_ _1d\"> </span>that <span class=\"_ _1c\"> </span>were <span class=\"_ _1d\"> </span>overdue <span class=\"_ _1c\"> </span>for payment was<span class=\"_ _3\"></span> 4.5% (202<span class=\"_ _3\"></span>3: 10.8%). The <span class=\"_ _1b\"></span>Group <span class=\"_ _0\"></span>uses <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>simplified <span class=\"_ _1b\"></span>approach <span class=\"_ _0\"></span>for <span class=\"_ _1b\"></span>trade <span class=\"_ _1b\"></span>account<span class=\"_ _3\"></span>s <span class=\"_ _1b\"></span>receivables.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>The <span class=\"_ _0\"></span>Group <span class=\"_ _1b\"></span>considers <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>financial <span class=\"_ _0\"></span>asset <span class=\"_ _1b\"></span>in default <span class=\"_ _0\"></span>when <span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>unlikely <span class=\"_ _1b\"></span>t<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>receive <span class=\"_ _0\"></span>the outstanding <span class=\"_ _0\"></span>contractual amounts <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>full. The <span class=\"_ _0\"></span>probability <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>default <span class=\"_ _0\"></span>takes into <span class=\"_ _10\"> </span>consideration <span class=\"_ _10\"> </span>financial<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>infor<span class=\"_ _0\"></span>mation <span class=\"_ _10\"> </span>regarding<span class=\"_ _3\"></span> <span class=\"_ _10\"> </span>the <span class=\"_ _10\"> </span>customer <span class=\"_ _10\"> </span>includin<span class=\"_ _3\"></span>g <span class=\"_ _10\"> </span>credit <span class=\"_ _10\"> </span>reports <span class=\"_ _10\"> </span>and <span class=\"_ _10\"> </span>non<span class=\"_ _0\"></span>-financia<span class=\"_ _3\"></span>l information <span class=\"_ _1f\"></span>including <span class=\"_ _1e\"></span>market <span class=\"_ _1e\"></span>developments<span class=\"_ _3\"></span> <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>consumer <span class=\"_ _1e\"></span>trends. <span class=\"_ _1e\"></span>The <span class=\"_ _1f\"></span>consideration <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>forward-looking <span class=\"_ _1e\"></span>and <span class=\"_ _1f\"></span>v<span class=\"_ _0\"></span>erified<span class=\"_ _3\"></span> using historical credit lo<span class=\"_ _3\"></span>sses. Trade account<span class=\"_ _3\"></span>s receivable are<span class=\"_ _3\"></span> assumed to be credit-impaire<span class=\"_ _3\"></span>d if it is unlikely that the<span class=\"_ _3\"></span> customer will<span class=\"_ _3\"></span> fulfil its obligation<span class=\"_ _3\"></span>s.  The <span class=\"_ _1c\"> </span>impairment <span class=\"_ _1c\"></span>allowance <span class=\"_ _1c\"></span>for <span class=\"_ _1c\"></span>bad <span class=\"_ _1c\"></span>debts <span class=\"_ _1c\"> </span>are <span class=\"_ _1c\"> </span>calculated <span class=\"_ _1c\"> </span>using <span class=\"_ _1c\"> </span>a <span class=\"_ _1d\"> </span>lifetime <span class=\"_ _1c\"></span>expected <span class=\"_ _1b\"></span>credit <span class=\"_ _1d\"> </span>loss <span class=\"_ _1c\"> </span>model, <span class=\"_ _1c\"> </span>as <span class=\"_ _1d\"> </span>set <span class=\"_ _1c\"></span>out below, in <span class=\"_ _3\"></span>acco<span class=\"_ _3\"></span>rdance <span class=\"_ _3\"></span>with IF<span class=\"_ _3\"></span>RS 9. <span class=\"_ _1e\"></span>F<span class=\"_ _0\"></span>ollowing a<span class=\"_ _1e\"></span> full review <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>customers <span class=\"_ _3\"></span>at th<span class=\"_ _3\"></span>e yea<span class=\"_ _3\"></span>r end, <span class=\"_ _3\"></span>includin<span class=\"_ _3\"></span>g ongoing<span class=\"_ _3\"></span> business<span class=\"_ _3\"></span> discussion <span class=\"_ _1c\"></span>with <span class=\"_ _1c\"></span>customers<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>and <span class=\"_ _1d\"> </span>mar<span class=\"_ _3\"></span>ket <span class=\"_ _1c\"></span>performance<span class=\"_ _3\"></span> <span class=\"_ _1c\"> </span>reviews <span class=\"_ _1c\"> </span>there <span class=\"_ _1c\"> </span>are <span class=\"_ _1d\"> </span>no <span class=\"_ _1b\"></span>receivables <span class=\"_ _1c\"></span>subjected <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"></span>a <span class=\"_ _1c\"></span>significant increase in credit l<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>ss. The pr<span class=\"_ _3\"></span>ovision for the <span class=\"_ _3\"></span>year to Mar<span class=\"_ _3\"></span>ch 2024 wa<span class=\"_ _3\"></span>s \u00a321,000 (<span class=\"_ _3\"></span>2023: \u00a345,000). Group Group 2024 2023 \u00a3000 % \u00a3000 \u00a3000 % \u00a3000 Current 9,715 10,902 - - 1 <span class=\"ls0\">- 30 days<span class=\"_ _3\"></span> </span>314  844  - - 31 - 60 days<span class=\"_ _3\"></span> 122  237  - - 61 <span class=\"ff6\">\u2013</span> 90 days<span class=\"_ _3\"></span> (30)  50  - - 91 + days 72<span class=\"ls0\"> </span>29<span class=\"ls0\">% </span>21<span class=\"ls0\"> </span> 232  19%<span class=\"ls0\"> </span>45<span class=\"ls0\"> </span>At 31 March<span class=\"_ _3\"></span> 10,193 21<span class=\"ls0\"> </span>12,265 45<span class=\"ls0\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-22": {
   "value": "20<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Cash <span class=\"_ _3\"></span>and cash eq<span class=\"_ _3\"></span>uivalents </span></span>Cash <span class=\"_ _1e\"></span>and cash<span class=\"_ _1e\"></span> equivalent<span class=\"_ _3\"></span>s <span class=\"_ _1e\"></span>comprise <span class=\"_ _3\"></span>cash <span class=\"_ _1e\"></span>held <span class=\"_ _1e\"></span>b<span class=\"_ _0\"></span>y <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _1e\"></span>and <span class=\"_ _3\"></span>short <span class=\"_ _1e\"></span>term ba<span class=\"_ _3\"></span>nk <span class=\"_ _1e\"></span>deposits <span class=\"_ _1e\"></span>with a<span class=\"_ _3\"></span>n <span class=\"_ _3\"></span>original <span class=\"_ _1e\"></span>maturity rate o<span class=\"_ _0\"></span>f <span class=\"_ _0\"></span>three months o<span class=\"_ _0\"></span>r <span class=\"_ _0\"></span>less. The <span class=\"_ _1b\"></span>ca<span class=\"_ _3\"></span>rrying amounts <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>these <span class=\"_ _0\"></span>assets approximates to <span class=\"_ _0\"></span>their <span class=\"_ _0\"></span>fair v<span class=\"_ _0\"></span>alue.  <span class=\"_ _1b\"></span>An<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>analysis of the amoun<span class=\"_ _3\"></span>ts at the yea<span class=\"_ _3\"></span>r-end is as follo<span class=\"_ _3\"></span>ws: Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Cash at bank<span class=\"_ _3\"></span> and in han<span class=\"_ _3\"></span>d       3,033   769  20<span class=\"ls0\"> </span>         26  Sterling equivalent<span class=\"_ _3\"></span> of deposit<span class=\"_ _3\"></span> denominated<span class=\"_ _3\"></span> in Australia<span class=\"_ _3\"></span>n dollars            25 <span class=\"_ _3\"></span>  29            -              -    Sterling equivalent<span class=\"_ _3\"></span> of deposit<span class=\"_ _3\"></span> denominated<span class=\"_ _3\"></span> in Euros            67 <span class=\"_ _3\"></span>  414            -              -    Sterling equivalent<span class=\"_ _3\"></span> of deposit<span class=\"_ _3\"></span> denominated<span class=\"_ _3\"></span> in US dollars            13 <span class=\"_ _3\"></span>  441            -              -    Total 3,138 1,653 20<span class=\"ls0\"> </span>26<span class=\"ls0\"> </span>As <span class=\"_ _1b\"></span>at <span class=\"_ _1c\"> </span>the <span class=\"_ _1b\"></span>31 <span class=\"_ _1b\"></span>Mar<span class=\"_ _0\"></span>ch <span class=\"_ _1b\"></span>2024, <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>invoice <span class=\"_ _1b\"></span>finance <span class=\"_ _1b\"></span>facility <span class=\"_ _1b\"></span>has <span class=\"_ _1b\"></span>not <span class=\"_ _1c\"> </span>been <span class=\"_ _1b\"></span>utilised <span class=\"_ _1c\"></span>to <span class=\"_ _1b\"></span>fund <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span><span class=\"ls1b\">on</span>-going <span class=\"_ _1b\"></span>activities <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the business.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-23": {
   "value": "21<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Financi<span class=\"_ _3\"></span>al instrum<span class=\"_ _3\"></span>ents and <span class=\"_ _3\"></span>treasury risk <span class=\"_ _3\"></span>managemen<span class=\"_ _3\"></span>t </span></span>Market risk<span class=\"_ _3\"></span> Market risk is<span class=\"_ _3\"></span> the risk tha<span class=\"_ _3\"></span>t arises from<span class=\"_ _3\"></span> movement<span class=\"_ _3\"></span>s in stock price<span class=\"_ _3\"></span>s, interest rate<span class=\"_ _3\"></span>s, exchange rates, an<span class=\"_ _3\"></span>d commodit<span class=\"_ _3\"></span>y prices.  Market risk <span class=\"_ _3\"></span>for the 31 Ma<span class=\"_ _3\"></span>rch 2024 yea<span class=\"_ _3\"></span>r end is refle<span class=\"_ _3\"></span>cted within<span class=\"_ _3\"></span> the interest rate<span class=\"_ _3\"></span> and forei<span class=\"_ _3\"></span>gn currency risk<span class=\"_ _3\"></span> which are discussed furthe<span class=\"_ _3\"></span>r below. Credit risk<span class=\"_ _3\"></span> Credit risk is th<span class=\"_ _3\"></span>e risk of fina<span class=\"_ _3\"></span>ncial loss t<span class=\"_ _3\"></span>o the Group if<span class=\"_ _3\"></span> a <span class=\"_ _0\"></span>custo<span class=\"_ _3\"></span>mer fails to m<span class=\"_ _3\"></span>eet its contractu<span class=\"_ _1e\"></span>al o<span class=\"_ _0\"></span>bligations. Trading exposures are monitored <span class=\"_ _0\"></span>by the operational <span class=\"_ _0\"></span>compa<span class=\"_ _3\"></span>nies against <span class=\"_ _0\"></span>agreed policy levels. Credit insurance <span class=\"_ _0\"></span>with a <span class=\"_ _0\"></span>world <span class=\"_ _0\"></span>leading <span class=\"_ _0\"></span>insurer is <span class=\"_ _0\"></span>employed <span class=\"_ _0\"></span>across <span class=\"_ _0\"></span>the majority <span class=\"_ _0\"></span>of o<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>trade debtors. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>At<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>March <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>debtors<span class=\"_ _3\"></span> (2023: <span class=\"_ _1d\"> </span>all) <span class=\"_ _21\"> </span>are<span class=\"_ _3\"></span> <span class=\"_ _21\"> </span>covered<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>by <span class=\"_ _21\"> </span>credit <span class=\"_ _1d\"> </span>insurance <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>a <span class=\"_ _21\"> </span>cover <span class=\"_ _1c\"> </span>of <span class=\"_ _21\"> </span>90% <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>debtor <span class=\"_ _1d\"> </span>balances. <span class=\"_ _1d\"> </span>Non<span class=\"_ _0\"></span>-trading <span class=\"_ _1c\"> </span>financial exposures <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>incurred <span class=\"_ _1d\"> </span>only <span class=\"_ _1c\"> </span>with <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>Group\u2019s <span class=\"_ _1d\"> </span>bankers <span class=\"_ _1d\"> </span>or <span class=\"_ _1d\"> </span>other <span class=\"_ _21\"> </span>institu<span class=\"_ _3\"></span>tions <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>prior <span class=\"_ _1d\"> </span>approval <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>Board <span class=\"_ _1d\"> </span>of Di<span class=\"ls0\">rectors. </span>The majo<span class=\"_ _3\"></span>rity o<span class=\"_ _3\"></span>f trade<span class=\"_ _3\"></span> receiva<span class=\"_ _3\"></span>bles are <span class=\"_ _1e\"></span>with retail cu<span class=\"_ _3\"></span>stomers. <span class=\"_ _3\"></span>The ma<span class=\"_ _3\"></span>ximum e<span class=\"_ _1e\"></span>x<span class=\"_ _0\"></span>posure t<span class=\"_ _3\"></span>o c<span class=\"_ _3\"></span>redit ris<span class=\"_ _3\"></span>k is r<span class=\"_ _3\"></span>epresented <span class=\"_ _1e\"></span>by the carrying amou<span class=\"_ _3\"></span>nt of thos<span class=\"_ _3\"></span>e financia<span class=\"_ _3\"></span>l assets in the balan<span class=\"_ _3\"></span>ce sheet. Impairment pr<span class=\"_ _3\"></span>ovisions on tra<span class=\"_ _3\"></span>de receivables<span class=\"_ _3\"></span> have been<span class=\"_ _3\"></span> disclosed in note 19.<span class=\"_ _3\"></span><span class=\"ff1\"> </span>The credit risk<span class=\"_ _3\"></span> on liquid funds<span class=\"_ _3\"></span> such as cash<span class=\"_ _3\"></span> and ca<span class=\"_ _3\"></span>sh equivalents is limit<span class=\"_ _3\"></span>ed because the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>coun<span class=\"_ _3\"></span>terparties are ban<span class=\"_ _3\"></span>ks  with high credit-rat<span class=\"_ _3\"></span>ings assign<span class=\"_ _3\"></span>ed by internat<span class=\"_ _3\"></span>ional credit-rating ag<span class=\"_ _3\"></span>encies. All trade debto<span class=\"_ _3\"></span>rs are cre<span class=\"_ _3\"></span>dit insured, there<span class=\"_ _3\"></span>fore the maximum <span class=\"_ _3\"></span>write off balan<span class=\"_ _3\"></span>ce on any cu<span class=\"_ _3\"></span>stomer defau<span class=\"_ _3\"></span>lt would be 10% of the inv<span class=\"_ _3\"></span>oiced value (<span class=\"_ _3\"></span>net of VAT)<span class=\"_ _3\"></span>. 21.<span class=\"ls0\"> <span class=\"_ _1b\"></span>Financial instrum<span class=\"_ _3\"></span>ents and <span class=\"_ _3\"></span>treasury risk <span class=\"_ _3\"></span>managemen<span class=\"_ _3\"></span>t <span class=\"ff2\">(continued)<span class=\"fc7\"> </span></span></span>Interest rat<span class=\"_ _3\"></span>e risk<span class=\"ff2\">  </span>The <span class=\"ff6\">Group\u2019s int<span class=\"_ _3\"></span>erest rate e<span class=\"_ _3\"></span>xposure arises<span class=\"_ _3\"></span> mainly from its<span class=\"_ _3\"></span> interest<span class=\"ff2\">-bearing borr<span class=\"_ _3\"></span>owings. </span></span>The <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>finances <span class=\"_ _0\"></span>its <span class=\"_ _1b\"></span>operat<span class=\"_ _3\"></span>ions <span class=\"_ _1b\"></span>through <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>mixtu<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>debt <span class=\"_ _1b\"></span>associated<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>with <span class=\"_ _0\"></span>working <span class=\"_ _1b\"></span>capital<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>facilities <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>equit<span class=\"_ _3\"></span>y.  The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>exposed <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>changes <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>interest rates <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>its <span class=\"_ _0\"></span>floating r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>working capital <span class=\"_ _0\"></span>facilities. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>variability <span class=\"_ _0\"></span>and scale of these<span class=\"_ _3\"></span> facilities is such<span class=\"_ _3\"></span> that the G<span class=\"_ _3\"></span>roup does not<span class=\"_ _3\"></span> cons<span class=\"_ _3\"></span>ider it cost effect<span class=\"_ _3\"></span>ive to hed<span class=\"_ _3\"></span>ge against thi<span class=\"_ _3\"></span>s risk.<span class=\"_ _0\"></span> The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>also <span class=\"_ _0\"></span>secured <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fixed <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>mortgage <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>year <span class=\"_ _0\"></span>term, <span class=\"_ _0\"></span>10.5 <span class=\"_ _0\"></span>years <span class=\"_ _0\"></span>remaining, <span class=\"_ _0\"></span>secured on <span class=\"_ _1b\"></span>the property with an interest rate of 3.04% fixed for the first 10 years, 5.<span class=\"_ _3\"></span>5 years remaining, of the loan, therefo<span class=\"_ _3\"></span>re reducing the interest <span class=\"_ _1b\"></span>rate <span class=\"_ _1c\"></span>risk. <span class=\"_ _1c\"></span>The <span class=\"_ _1c\"></span>interes<span class=\"_ _3\"></span>t <span class=\"_ _1c\"></span>charge <span class=\"_ _1b\"></span>on <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>mortgage <span class=\"_ _1b\"></span>for <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>year <span class=\"_ _1c\"> </span>ended <span class=\"_ _1b\"></span>31 <span class=\"_ _1c\"></span>March <span class=\"_ _1c\"></span>2024 <span class=\"_ _1b\"></span>was <span class=\"_ _1c\"></span>\u00a37<span class=\"_ _0\"></span>2,000 <span class=\"_ _1c\"></span>(2023:  \u00a377,000). On <span class=\"_ _1e\"></span>3 <span class=\"_ _1e\"></span>Se<span class=\"_ _0\"></span>ptember <span class=\"_ _1f\"></span>2021, <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _1e\"></span>took <span class=\"_ _1e\"></span>out <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>term <span class=\"_ _1e\"></span>loan <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>\u00a33,00<span class=\"_ _3\"></span>0,000 <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>f<span class=\"_ _0\"></span>und <span class=\"_ _1e\"></span>part <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>purchase <span class=\"_ _1f\"></span>of t<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>acquisitions<span class=\"_ _3\"></span> in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ior <span class=\"_ _1b\"></span>year. <span class=\"_ _0\"></span>The <span class=\"_ _1b\"></span>term <span class=\"_ _1b\"></span>loan<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>4 <span class=\"_ _0\"></span>year <span class=\"_ _1b\"></span>term <span class=\"_ _1b\"></span>secu<span class=\"_ _3\"></span>red <span class=\"_ _1b\"></span>on <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>assets <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _1b\"></span>with <span class=\"_ _1b\"></span>an <span class=\"_ _0\"></span>interest <span class=\"_ _1b\"></span>rate <span class=\"_ _1b\"></span>of 2.70% above<span class=\"_ _3\"></span> the Bank o<span class=\"_ _3\"></span>f Engla<span class=\"_ _3\"></span>nd base rate. Th<span class=\"_ _3\"></span>e interest<span class=\"_ _3\"></span> charge on<span class=\"_ _3\"></span> the term<span class=\"_ _3\"></span> loan for th<span class=\"_ _3\"></span>e period to 3<span class=\"_ _3\"></span>1 March 2<span class=\"_ _3\"></span>024 was \u00a3<span class=\"lsd\">12</span>3,000 (2023:<span class=\"_ _3\"></span> \u00a3111,000). <span class=\"_ _3\"></span>A 1% increase<span class=\"_ _3\"></span> in the inte<span class=\"_ _3\"></span>rest rate would h<span class=\"_ _3\"></span>ave resulted <span class=\"_ _3\"></span>in an additional char<span class=\"_ _3\"></span>ge of \u00a3<span class=\"lsd\">41</span>,000 (2023: \u00a3<span class=\"_ _3\"></span>22,000). Interest rat<span class=\"_ _3\"></span>e sensitivit<span class=\"_ _3\"></span>y The <span class=\"_ _1e\"></span>interest <span class=\"_ _1f\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _1e\"></span>sensiti<span class=\"_ _3\"></span>vity <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>upon <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>Group\u2019s <span class=\"_ _1e\"></span>borrowings <span class=\"_ _1f\"></span>over <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>year <span class=\"_ _1e\"></span>assuming <span class=\"_ _1f\"></span>a <span class=\"_ _1e\"></span>1% <span class=\"_ _1e\"></span>increase <span class=\"_ _1f\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _1f\"></span>d<span class=\"_ _0\"></span>ecrease which is used when<span class=\"_ _3\"></span> reportin<span class=\"_ _3\"></span>g interest rate<span class=\"_ _3\"></span> risk internall<span class=\"_ _3\"></span>y to key manag<span class=\"_ _3\"></span>ement per<span class=\"_ _3\"></span>sonnel. A 1% increas<span class=\"_ _3\"></span>e in bank base<span class=\"_ _3\"></span> rates would re<span class=\"_ _3\"></span>duce Group<span class=\"_ _3\"></span> pre-tax profit<span class=\"_ _3\"></span>s by \u00a3<span class=\"lsd\">36</span>,000 (2023:<span class=\"_ _3\"></span> \u00a3114,00<span class=\"_ _3\"></span>0). A 1% decrease woul<span class=\"_ _3\"></span>d have the o<span class=\"_ _3\"></span>pposite effect.<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>The Group\u2019s<span class=\"_ _3\"></span> sensitivity to int<span class=\"_ _3\"></span>erest rates ha<span class=\"_ _3\"></span>s chan<span class=\"_ _3\"></span>ged during the <span class=\"_ _3\"></span>current year due to t<span class=\"_ _3\"></span>he current<span class=\"_ _3\"></span> economic climat<span class=\"_ _3\"></span>e, which has ha<span class=\"_ _3\"></span>d the impact<span class=\"_ _3\"></span> of increasing BOE base <span class=\"_ _3\"></span>rates. Foreign currenc<span class=\"_ _3\"></span>y risks The <span class=\"_ _1b\"></span>Grou<span class=\"_ _3\"></span>p <span class=\"_ _1b\"></span>operate<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>num<span class=\"_ _3\"></span>ber <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>markets <span class=\"_ _0\"></span>across <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>world <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>exposed <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>foreign <span class=\"_ _0\"></span>currency <span class=\"_ _1b\"></span>transa<span class=\"_ _1e\"></span>ction <span class=\"_ _1b\"></span>and translation risks a<span class=\"_ _3\"></span>rising on the<span class=\"_ _3\"></span> purchase<span class=\"_ _3\"></span> and sales of g<span class=\"_ _3\"></span>oods in<span class=\"_ _3\"></span> particular with resp<span class=\"_ _3\"></span>ect to th<span class=\"_ _3\"></span>e US dollar and Euro.   Transaction r<span class=\"_ _0\"></span>isk <span class=\"_ _0\"></span>arises <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>e<span class=\"_ _3\"></span>xpenditure <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>currencies <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>than <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>functional <span class=\"_ _0\"></span>currency <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>each <span class=\"_ _0\"></span>Group       Company. <span class=\"_ _0\"></span>The <span class=\"_ _1b\"></span>magnit<span class=\"_ _3\"></span>ude <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>this <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>relatively <span class=\"_ _1b\"></span>low <span class=\"_ _0\"></span>as <span class=\"_ _1b\"></span>th<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>majo<span class=\"_ _3\"></span>rity <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span>\u2019s <span class=\"_ _1b\"></span>inc<span class=\"_ _3\"></span>ome <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>expenditu<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>are<span class=\"_ _3\"></span> deno<span class=\"ff6\">minated <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>unctional <span class=\"_ _0\"></span>currency. <span class=\"_ _1b\"></span>App<span class=\"_ _3\"></span>roximately <span class=\"_ _0\"></span>1% <span class=\"_ _1b\"></span>(2023: <span class=\"_ _0\"></span>0%) <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>Group\u2019s <span class=\"_ _0\"></span>income <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>denominated <span class=\"_ _1b\"></span>in </span>US d<span class=\"_ _3\"></span>ollars an<span class=\"_ _3\"></span>d 4%<span class=\"_ _3\"></span> (202<span class=\"_ _3\"></span>3: 2<span class=\"_ _3\"></span>%) in<span class=\"_ _3\"></span> Euros.<span class=\"_ _1e\"></span> Approximately <span class=\"_ _1e\"></span>7% (2023:<span class=\"_ _3\"></span> 4%) <span class=\"_ _1e\"></span>of the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _1e\"></span>expenditure is <span class=\"_ _3\"></span>denominat<span class=\"_ _3\"></span>ed in US dollars and<span class=\"_ _3\"></span> 8% (2023:<span class=\"_ _3\"></span> 4%) in Eur<span class=\"_ _3\"></span>os.  Foreign currenc<span class=\"_ _3\"></span>y sensi<span class=\"_ _3\"></span>tivity A 5% <span class=\"_ _0\"></span>strengthen<span class=\"_ _3\"></span>ing of sterling would <span class=\"_ _0\"></span>result in a \u00a3258,000 (2023: \u00a3145,000) increase in profits <span class=\"_ _0\"></span>and equity.  A <span class=\"_ _0\"></span>5% weakening in ste<span class=\"_ _3\"></span>rling would r<span class=\"_ _3\"></span>esult in a \u00a3285,<span class=\"_ _3\"></span>000 (202<span class=\"_ _3\"></span>3: \u00a3161,000) <span class=\"_ _3\"></span>reduction in pro<span class=\"_ _3\"></span>fits and equ<span class=\"_ _3\"></span>ity.<span class=\"_ _0\"></span> When appropriate the Group utilises currency derivatives to hedge against significant future transactions and cash flow. There w<span class=\"_ _3\"></span>ere no outstan<span class=\"_ _3\"></span>ding cont<span class=\"_ _3\"></span>racts as at<span class=\"_ _3\"></span> 31 March 2<span class=\"_ _3\"></span>024 or 31 <span class=\"_ _3\"></span>March 2023. Cash flow a<span class=\"_ _3\"></span>nd liquidity r<span class=\"_ _3\"></span>isk Liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>arises <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span><span class=\"ff6\">Group\u2019s <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>working <span class=\"_ _1b\"></span>capital.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>It <span class=\"_ _0\"></span>is <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _0\"></span>will <span class=\"_ _1b\"></span>encounte<span class=\"_ _3\"></span>r </span>difficulty in meetin<span class=\"_ _3\"></span>g its financi<span class=\"_ _3\"></span>al obligations as the<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> fall due. The <span class=\"_ _1e\"></span>Group <span class=\"_ _1f\"></span>manages <span class=\"_ _1f\"></span>its <span class=\"_ _1e\"></span>working <span class=\"_ _1e\"></span>capital <span class=\"_ _1f\"></span>requirements <span class=\"_ _1f\"></span>through <span class=\"_ _1f\"></span>overdrafts <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>invoice <span class=\"_ _1f\"></span>finance <span class=\"_ _1e\"></span>facilities. <span class=\"_ _1f\"></span>The<span class=\"_ _0\"></span>se <span class=\"_ _1e\"></span>facilities were <span class=\"_ _1d\"> </span>renewed <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>March <span class=\"_ _1d\"> </span>2024 <span class=\"_ _1d\"> </span>for <span class=\"_ _21\"> </span>a <span class=\"_ _1c\"> </span>f<span class=\"_ _0\"></span>urther <span class=\"_ _1d\"> </span>12 <span class=\"_ _1d\"> </span>months. <span class=\"_ _1d\"> </span>The <span class=\"_ _1d\"> </span>maturity <span class=\"_ _1d\"> </span>profile <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>commi<span class=\"_ _3\"></span>tted <span class=\"_ _1d\"> </span>bank <span class=\"_ _1d\"> </span>facilities <span class=\"_ _1d\"> </span>is reviewed <span class=\"_ _1c\"> </span>reg<span class=\"_ _0\"></span>ularly <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>such <span class=\"_ _1d\"> </span>facilities <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>extended <span class=\"_ _1d\"> </span>or <span class=\"_ _1d\"> </span>replaced <span class=\"_ _1c\"> </span>well <span class=\"_ _21\"> </span>in <span class=\"_ _1d\"> </span>advanc<span class=\"_ _3\"></span>e <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>their <span class=\"_ _1d\"> </span>expiry. <span class=\"_ _1d\"> </span>The <span class=\"_ _1d\"> </span>Group <span class=\"_ _1d\"> </span>has complied <span class=\"_ _23\"> </span>with <span class=\"_ _23\"> </span>the  t<span class=\"_ _3\"></span>erms <span class=\"_ _23\"> </span>of <span class=\"_ _23\"> </span>these <span class=\"_ _23\"> </span>facilities.<span class=\"ff1\"> <span class=\"_ _23\"> </span></span>At <span class=\"_ _22\"> </span>31 <span class=\"_ _23\"> </span>March <span class=\"_ _23\"> </span>2024 <span class=\"_ _22\"> </span>the <span class=\"_ _23\"> </span>Group<span class=\"_ _3\"></span>  h<span class=\"_ _3\"></span>ad <span class=\"_ _23\"> </span>available <span class=\"_ _23\"> </span>\u00a35,616,000 <span class=\"_ _23\"> </span>(2023: \u00a34,327,000)<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>undrawn committ<span class=\"_ _3\"></span>ed borrowing facilities <span class=\"_ _0\"></span>in respect of <span class=\"_ _0\"></span>which all <span class=\"_ _0\"></span>conditions<span class=\"_ _3\"></span> precedent had been <span class=\"_ _0\"></span>met. The <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>has <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>fixed <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>mortgage <span class=\"_ _1b\"></span>for <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>15 <span class=\"_ _1b\"></span>year <span class=\"_ _1b\"></span>term<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>secured <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>property <span class=\"_ _1b\"></span>with <span class=\"_ _0\"></span>an <span class=\"_ _1b\"></span>interest <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>3.04% fixed for <span class=\"_ _0\"></span>the next 5.5 <span class=\"_ _0\"></span>years of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>loan. The Company also <span class=\"_ _0\"></span>took out <span class=\"_ _0\"></span>a term <span class=\"_ _0\"></span>loan of \u00a33,000,000 <span class=\"_ _0\"></span>to fund part <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the purchase <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>acquisitions <span class=\"_ _1e\"></span>in the <span class=\"_ _3\"></span>prior y<span class=\"_ _3\"></span>ear. Th<span class=\"_ _3\"></span>e te<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>m loan<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>is for <span class=\"_ _1e\"></span>a 4 <span class=\"_ _3\"></span>year <span class=\"_ _3\"></span>term <span class=\"_ _3\"></span>secured <span class=\"_ _1e\"></span>on<span class=\"_ _0\"></span> th<span class=\"_ _3\"></span>e assets <span class=\"_ _1e\"></span>of the <span class=\"_ _3\"></span>Group<span class=\"_ _3\"></span> with an interest <span class=\"_ _3\"></span>rate of 2.7<span class=\"_ _3\"></span>0% above th<span class=\"_ _3\"></span>e Bank o<span class=\"_ _3\"></span>f England base <span class=\"_ _3\"></span>rate. 21.<span class=\"ls0\"> <span class=\"_ _1b\"></span>Financial instrum<span class=\"_ _3\"></span>ents and <span class=\"_ _3\"></span>treasury risk <span class=\"_ _3\"></span>managemen<span class=\"_ _3\"></span>t (continu<span class=\"_ _3\"></span>ed)<span class=\"ff2\"> </span></span>Financial as<span class=\"_ _3\"></span>sets Financial assets are included in the Statement of financial position within the <span class=\"_ _0\"></span>following headings. These are valued at amortised co<span class=\"_ _3\"></span>st and are<span class=\"_ _3\"></span> detailed below. Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade and oth<span class=\"_ _3\"></span>er receivables 10,172  12,220  4,351  4,233  Cash and cash<span class=\"_ _3\"></span> equivalents 3,138  1,653  20<span class=\"ls0\"> </span> 26  Total 13,310  13,873  4,371  4,259  Financial liab<span class=\"_ _3\"></span>ilities Financial <span class=\"_ _1e\"></span>liabilities <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>included <span class=\"_ _1e\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _1f\"></span>Statement <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>financial <span class=\"_ _1e\"></span>position <span class=\"_ _1e\"></span>within <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>following <span class=\"_ _1e\"></span>headings. <span class=\"_ _1e\"></span>These <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>valued at amortised co<span class=\"_ _3\"></span>st and are<span class=\"_ _3\"></span> detailed below. At 31 March <span class=\"_ _3\"></span>2024 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<span class=\"ff1\"> </span>Trade payables<span class=\"_ _3\"></span> 4,976 - - - 4,976 Accruals 2,235 - - - 2,235 Obligations under<span class=\"_ _3\"></span> leases 182 169 633 - 984 Overdraft an<span class=\"_ _3\"></span>d invoice financin<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span> 37<span class=\"ls0\"> </span>- - - 37<span class=\"ls0\"> </span>Loan 286 297 1,017 1,298 2,898 Total 7,716 466 1,650 1,298 11,130 At 31 March <span class=\"_ _3\"></span>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<span class=\"ff1\"> </span>Trade payables<span class=\"_ _3\"></span>  5,974   -     -     -     5,974  Accruals  2,723   -     -     -     2,723  Obligations under<span class=\"_ _3\"></span> leases  194   179   874   43   1,290  Overdraft an<span class=\"_ _3\"></span>d invoice financin<span class=\"_ _3\"></span>g  1,583   -     -     -     1,583  Loan  453   466   1,977   1,511   4,407  Total  10,927   645   2,851   1,554   15,977 21.<span class=\"ls0\"> <span class=\"_ _1b\"></span>Financial instrum<span class=\"_ _3\"></span>ents and <span class=\"_ _3\"></span>treasury risk <span class=\"_ _3\"></span>managemen<span class=\"_ _3\"></span>t (continued) </span>The following is th<span class=\"_ _3\"></span>e maturity <span class=\"_ _3\"></span>analysis of the u<span class=\"_ _3\"></span>ndiscounted <span class=\"_ _3\"></span>cash flows: At 31 March <span class=\"_ _3\"></span>2024 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<span class=\"ff1\"> </span>Trade payables<span class=\"_ _3\"></span> 4,976 - - - 4,976 Accruals 2,235 - - - 2,235 Obligations under<span class=\"_ _3\"></span> leases 216 195 713 - 1,124 Overdraft an<span class=\"_ _3\"></span>d invoice financin<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span> 37<span class=\"ls0\"> </span>- - - 37<span class=\"ls0\"> </span>Loan 344 344 1,228 1,405 3,321 Total 7,808 539 1,941 1,405 11,693 At 31 March <span class=\"_ _3\"></span>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<span class=\"ff1\"> </span>Trade payables<span class=\"_ _3\"></span>  5,974   -     -     -     5,974  Accruals  2,723   -     -     -     2,723  Obligations under<span class=\"_ _3\"></span> leases  237   214   963   43   1,457  Overdraft an<span class=\"_ _3\"></span>d invoice financin<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span>  1,583   -     -     -     1,583  Loan  544   544   2,264   1,658   5,010  Total 11,061   758   3,227   1,701  16,747  ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-126": {
   "value": "21<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Financi<span class=\"_ _3\"></span>al instrum<span class=\"_ _3\"></span>ents and <span class=\"_ _3\"></span>treasury risk <span class=\"_ _3\"></span>managemen<span class=\"_ _3\"></span>t </span></span>Market risk<span class=\"_ _3\"></span> Market risk is<span class=\"_ _3\"></span> the risk tha<span class=\"_ _3\"></span>t arises from<span class=\"_ _3\"></span> movement<span class=\"_ _3\"></span>s in stock price<span class=\"_ _3\"></span>s, interest rate<span class=\"_ _3\"></span>s, exchange rates, an<span class=\"_ _3\"></span>d commodit<span class=\"_ _3\"></span>y prices.  Market risk <span class=\"_ _3\"></span>for the 31 Ma<span class=\"_ _3\"></span>rch 2024 yea<span class=\"_ _3\"></span>r end is refle<span class=\"_ _3\"></span>cted within<span class=\"_ _3\"></span> the interest rate<span class=\"_ _3\"></span> and forei<span class=\"_ _3\"></span>gn currency risk<span class=\"_ _3\"></span> which are discussed furthe<span class=\"_ _3\"></span>r below. Credit risk<span class=\"_ _3\"></span> Credit risk is th<span class=\"_ _3\"></span>e risk of fina<span class=\"_ _3\"></span>ncial loss t<span class=\"_ _3\"></span>o the Group if<span class=\"_ _3\"></span> a <span class=\"_ _0\"></span>custo<span class=\"_ _3\"></span>mer fails to m<span class=\"_ _3\"></span>eet its contractu<span class=\"_ _1e\"></span>al o<span class=\"_ _0\"></span>bligations. Trading exposures are monitored <span class=\"_ _0\"></span>by the operational <span class=\"_ _0\"></span>compa<span class=\"_ _3\"></span>nies against <span class=\"_ _0\"></span>agreed policy levels. Credit insurance <span class=\"_ _0\"></span>with a <span class=\"_ _0\"></span>world <span class=\"_ _0\"></span>leading <span class=\"_ _0\"></span>insurer is <span class=\"_ _0\"></span>employed <span class=\"_ _0\"></span>across <span class=\"_ _0\"></span>the majority <span class=\"_ _0\"></span>of o<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>trade debtors. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>At<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>March <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>debtors<span class=\"_ _3\"></span> (2023: <span class=\"_ _1d\"> </span>all) <span class=\"_ _21\"> </span>are<span class=\"_ _3\"></span> <span class=\"_ _21\"> </span>covered<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>by <span class=\"_ _21\"> </span>credit <span class=\"_ _1d\"> </span>insurance <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>a <span class=\"_ _21\"> </span>cover <span class=\"_ _1c\"> </span>of <span class=\"_ _21\"> </span>90% <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>debtor <span class=\"_ _1d\"> </span>balances. <span class=\"_ _1d\"> </span>Non<span class=\"_ _0\"></span>-trading <span class=\"_ _1c\"> </span>financial exposures <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>incurred <span class=\"_ _1d\"> </span>only <span class=\"_ _1c\"> </span>with <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>Group\u2019s <span class=\"_ _1d\"> </span>bankers <span class=\"_ _1d\"> </span>or <span class=\"_ _1d\"> </span>other <span class=\"_ _21\"> </span>institu<span class=\"_ _3\"></span>tions <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>prior <span class=\"_ _1d\"> </span>approval <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>Board <span class=\"_ _1d\"> </span>of Di<span class=\"ls0\">rectors. </span>The majo<span class=\"_ _3\"></span>rity o<span class=\"_ _3\"></span>f trade<span class=\"_ _3\"></span> receiva<span class=\"_ _3\"></span>bles are <span class=\"_ _1e\"></span>with retail cu<span class=\"_ _3\"></span>stomers. <span class=\"_ _3\"></span>The ma<span class=\"_ _3\"></span>ximum e<span class=\"_ _1e\"></span>x<span class=\"_ _0\"></span>posure t<span class=\"_ _3\"></span>o c<span class=\"_ _3\"></span>redit ris<span class=\"_ _3\"></span>k is r<span class=\"_ _3\"></span>epresented <span class=\"_ _1e\"></span>by the carrying amou<span class=\"_ _3\"></span>nt of thos<span class=\"_ _3\"></span>e financia<span class=\"_ _3\"></span>l assets in the balan<span class=\"_ _3\"></span>ce sheet. Impairment pr<span class=\"_ _3\"></span>ovisions on tra<span class=\"_ _3\"></span>de receivables<span class=\"_ _3\"></span> have been<span class=\"_ _3\"></span> disclosed in note 19.<span class=\"_ _3\"></span><span class=\"ff1\"> </span>The credit risk<span class=\"_ _3\"></span> on liquid funds<span class=\"_ _3\"></span> such as cash<span class=\"_ _3\"></span> and ca<span class=\"_ _3\"></span>sh equivalents is limit<span class=\"_ _3\"></span>ed because the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>coun<span class=\"_ _3\"></span>terparties are ban<span class=\"_ _3\"></span>ks  with high credit-rat<span class=\"_ _3\"></span>ings assign<span class=\"_ _3\"></span>ed by internat<span class=\"_ _3\"></span>ional credit-rating ag<span class=\"_ _3\"></span>encies. All trade debto<span class=\"_ _3\"></span>rs are cre<span class=\"_ _3\"></span>dit insured, there<span class=\"_ _3\"></span>fore the maximum <span class=\"_ _3\"></span>write off balan<span class=\"_ _3\"></span>ce on any cu<span class=\"_ _3\"></span>stomer defau<span class=\"_ _3\"></span>lt would be 10% of the inv<span class=\"_ _3\"></span>oiced value (<span class=\"_ _3\"></span>net of VAT)<span class=\"_ _3\"></span>. 21.<span class=\"ls0\"> <span class=\"_ _1b\"></span>Financial instrum<span class=\"_ _3\"></span>ents and <span class=\"_ _3\"></span>treasury risk <span class=\"_ _3\"></span>managemen<span class=\"_ _3\"></span>t <span class=\"ff2\">(continued)<span class=\"fc7\"> </span></span></span>Interest rat<span class=\"_ _3\"></span>e risk<span class=\"ff2\">  </span>The <span class=\"ff6\">Group\u2019s int<span class=\"_ _3\"></span>erest rate e<span class=\"_ _3\"></span>xposure arises<span class=\"_ _3\"></span> mainly from its<span class=\"_ _3\"></span> interest<span class=\"ff2\">-bearing borr<span class=\"_ _3\"></span>owings. </span></span>The <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>finances <span class=\"_ _0\"></span>its <span class=\"_ _1b\"></span>operat<span class=\"_ _3\"></span>ions <span class=\"_ _1b\"></span>through <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>mixtu<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>debt <span class=\"_ _1b\"></span>associated<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>with <span class=\"_ _0\"></span>working <span class=\"_ _1b\"></span>capital<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>facilities <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>equit<span class=\"_ _3\"></span>y.  The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>exposed <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>changes <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>interest rates <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>its <span class=\"_ _0\"></span>floating r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>working capital <span class=\"_ _0\"></span>facilities. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>variability <span class=\"_ _0\"></span>and scale of these<span class=\"_ _3\"></span> facilities is such<span class=\"_ _3\"></span> that the G<span class=\"_ _3\"></span>roup does not<span class=\"_ _3\"></span> cons<span class=\"_ _3\"></span>ider it cost effect<span class=\"_ _3\"></span>ive to hed<span class=\"_ _3\"></span>ge against thi<span class=\"_ _3\"></span>s risk.<span class=\"_ _0\"></span> The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>also <span class=\"_ _0\"></span>secured <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fixed <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>mortgage <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>year <span class=\"_ _0\"></span>term, <span class=\"_ _0\"></span>10.5 <span class=\"_ _0\"></span>years <span class=\"_ _0\"></span>remaining, <span class=\"_ _0\"></span>secured on <span class=\"_ _1b\"></span>the property with an interest rate of 3.04% fixed for the first 10 years, 5.<span class=\"_ _3\"></span>5 years remaining, of the loan, therefo<span class=\"_ _3\"></span>re reducing the interest <span class=\"_ _1b\"></span>rate <span class=\"_ _1c\"></span>risk. <span class=\"_ _1c\"></span>The <span class=\"_ _1c\"></span>interes<span class=\"_ _3\"></span>t <span class=\"_ _1c\"></span>charge <span class=\"_ _1b\"></span>on <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>mortgage <span class=\"_ _1b\"></span>for <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>year <span class=\"_ _1c\"> </span>ended <span class=\"_ _1b\"></span>31 <span class=\"_ _1c\"></span>March <span class=\"_ _1c\"></span>2024 <span class=\"_ _1b\"></span>was <span class=\"_ _1c\"></span>\u00a37<span class=\"_ _0\"></span>2,000 <span class=\"_ _1c\"></span>(2023:  \u00a377,000). On <span class=\"_ _1e\"></span>3 <span class=\"_ _1e\"></span>Se<span class=\"_ _0\"></span>ptember <span class=\"_ _1f\"></span>2021, <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _1e\"></span>took <span class=\"_ _1e\"></span>out <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>term <span class=\"_ _1e\"></span>loan <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>\u00a33,00<span class=\"_ _3\"></span>0,000 <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>f<span class=\"_ _0\"></span>und <span class=\"_ _1e\"></span>part <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>purchase <span class=\"_ _1f\"></span>of t<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>acquisitions<span class=\"_ _3\"></span> in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ior <span class=\"_ _1b\"></span>year. <span class=\"_ _0\"></span>The <span class=\"_ _1b\"></span>term <span class=\"_ _1b\"></span>loan<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>4 <span class=\"_ _0\"></span>year <span class=\"_ _1b\"></span>term <span class=\"_ _1b\"></span>secu<span class=\"_ _3\"></span>red <span class=\"_ _1b\"></span>on <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>assets <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _1b\"></span>with <span class=\"_ _1b\"></span>an <span class=\"_ _0\"></span>interest <span class=\"_ _1b\"></span>rate <span class=\"_ _1b\"></span>of 2.70% above<span class=\"_ _3\"></span> the Bank o<span class=\"_ _3\"></span>f Engla<span class=\"_ _3\"></span>nd base rate. Th<span class=\"_ _3\"></span>e interest<span class=\"_ _3\"></span> charge on<span class=\"_ _3\"></span> the term<span class=\"_ _3\"></span> loan for th<span class=\"_ _3\"></span>e period to 3<span class=\"_ _3\"></span>1 March 2<span class=\"_ _3\"></span>024 was \u00a3<span class=\"lsd\">12</span>3,000 (2023:<span class=\"_ _3\"></span> \u00a3111,000). <span class=\"_ _3\"></span>A 1% increase<span class=\"_ _3\"></span> in the inte<span class=\"_ _3\"></span>rest rate would h<span class=\"_ _3\"></span>ave resulted <span class=\"_ _3\"></span>in an additional char<span class=\"_ _3\"></span>ge of \u00a3<span class=\"lsd\">41</span>,000 (2023: \u00a3<span class=\"_ _3\"></span>22,000). Interest rat<span class=\"_ _3\"></span>e sensitivit<span class=\"_ _3\"></span>y The <span class=\"_ _1e\"></span>interest <span class=\"_ _1f\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _1e\"></span>sensiti<span class=\"_ _3\"></span>vity <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>upon <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>Group\u2019s <span class=\"_ _1e\"></span>borrowings <span class=\"_ _1f\"></span>over <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>year <span class=\"_ _1e\"></span>assuming <span class=\"_ _1f\"></span>a <span class=\"_ _1e\"></span>1% <span class=\"_ _1e\"></span>increase <span class=\"_ _1f\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _1f\"></span>d<span class=\"_ _0\"></span>ecrease which is used when<span class=\"_ _3\"></span> reportin<span class=\"_ _3\"></span>g interest rate<span class=\"_ _3\"></span> risk internall<span class=\"_ _3\"></span>y to key manag<span class=\"_ _3\"></span>ement per<span class=\"_ _3\"></span>sonnel. A 1% increas<span class=\"_ _3\"></span>e in bank base<span class=\"_ _3\"></span> rates would re<span class=\"_ _3\"></span>duce Group<span class=\"_ _3\"></span> pre-tax profit<span class=\"_ _3\"></span>s by \u00a3<span class=\"lsd\">36</span>,000 (2023:<span class=\"_ _3\"></span> \u00a3114,00<span class=\"_ _3\"></span>0). A 1% decrease woul<span class=\"_ _3\"></span>d have the o<span class=\"_ _3\"></span>pposite effect.<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>The Group\u2019s<span class=\"_ _3\"></span> sensitivity to int<span class=\"_ _3\"></span>erest rates ha<span class=\"_ _3\"></span>s chan<span class=\"_ _3\"></span>ged during the <span class=\"_ _3\"></span>current year due to t<span class=\"_ _3\"></span>he current<span class=\"_ _3\"></span> economic climat<span class=\"_ _3\"></span>e, which has ha<span class=\"_ _3\"></span>d the impact<span class=\"_ _3\"></span> of increasing BOE base <span class=\"_ _3\"></span>rates. Foreign currenc<span class=\"_ _3\"></span>y risks The <span class=\"_ _1b\"></span>Grou<span class=\"_ _3\"></span>p <span class=\"_ _1b\"></span>operate<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>num<span class=\"_ _3\"></span>ber <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>markets <span class=\"_ _0\"></span>across <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>world <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>exposed <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>foreign <span class=\"_ _0\"></span>currency <span class=\"_ _1b\"></span>transa<span class=\"_ _1e\"></span>ction <span class=\"_ _1b\"></span>and translation risks a<span class=\"_ _3\"></span>rising on the<span class=\"_ _3\"></span> purchase<span class=\"_ _3\"></span> and sales of g<span class=\"_ _3\"></span>oods in<span class=\"_ _3\"></span> particular with resp<span class=\"_ _3\"></span>ect to th<span class=\"_ _3\"></span>e US dollar and Euro.   Transaction r<span class=\"_ _0\"></span>isk <span class=\"_ _0\"></span>arises <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>e<span class=\"_ _3\"></span>xpenditure <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>currencies <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>than <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>functional <span class=\"_ _0\"></span>currency <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>each <span class=\"_ _0\"></span>Group       Company. <span class=\"_ _0\"></span>The <span class=\"_ _1b\"></span>magnit<span class=\"_ _3\"></span>ude <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>this <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>relatively <span class=\"_ _1b\"></span>low <span class=\"_ _0\"></span>as <span class=\"_ _1b\"></span>th<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>majo<span class=\"_ _3\"></span>rity <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span>\u2019s <span class=\"_ _1b\"></span>inc<span class=\"_ _3\"></span>ome <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>expenditu<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>are<span class=\"_ _3\"></span> deno<span class=\"ff6\">minated <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>unctional <span class=\"_ _0\"></span>currency. <span class=\"_ _1b\"></span>App<span class=\"_ _3\"></span>roximately <span class=\"_ _0\"></span>1% <span class=\"_ _1b\"></span>(2023: <span class=\"_ _0\"></span>0%) <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>Group\u2019s <span class=\"_ _0\"></span>income <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>denominated <span class=\"_ _1b\"></span>in </span>US d<span class=\"_ _3\"></span>ollars an<span class=\"_ _3\"></span>d 4%<span class=\"_ _3\"></span> (202<span class=\"_ _3\"></span>3: 2<span class=\"_ _3\"></span>%) in<span class=\"_ _3\"></span> Euros.<span class=\"_ _1e\"></span> Approximately <span class=\"_ _1e\"></span>7% (2023:<span class=\"_ _3\"></span> 4%) <span class=\"_ _1e\"></span>of the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _1e\"></span>expenditure is <span class=\"_ _3\"></span>denominat<span class=\"_ _3\"></span>ed in US dollars and<span class=\"_ _3\"></span> 8% (2023:<span class=\"_ _3\"></span> 4%) in Eur<span class=\"_ _3\"></span>os.  Foreign currenc<span class=\"_ _3\"></span>y sensi<span class=\"_ _3\"></span>tivity A 5% <span class=\"_ _0\"></span>strengthen<span class=\"_ _3\"></span>ing of sterling would <span class=\"_ _0\"></span>result in a \u00a3258,000 (2023: \u00a3145,000) increase in profits <span class=\"_ _0\"></span>and equity.  A <span class=\"_ _0\"></span>5% weakening in ste<span class=\"_ _3\"></span>rling would r<span class=\"_ _3\"></span>esult in a \u00a3285,<span class=\"_ _3\"></span>000 (202<span class=\"_ _3\"></span>3: \u00a3161,000) <span class=\"_ _3\"></span>reduction in pro<span class=\"_ _3\"></span>fits and equ<span class=\"_ _3\"></span>ity.<span class=\"_ _0\"></span> When appropriate the Group utilises currency derivatives to hedge against significant future transactions and cash flow. There w<span class=\"_ _3\"></span>ere no outstan<span class=\"_ _3\"></span>ding cont<span class=\"_ _3\"></span>racts as at<span class=\"_ _3\"></span> 31 March 2<span class=\"_ _3\"></span>024 or 31 <span class=\"_ _3\"></span>March 2023. Cash flow a<span class=\"_ _3\"></span>nd liquidity r<span class=\"_ _3\"></span>isk Liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>arises <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span><span class=\"ff6\">Group\u2019s <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>working <span class=\"_ _1b\"></span>capital.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>It <span class=\"_ _0\"></span>is <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _0\"></span>will <span class=\"_ _1b\"></span>encounte<span class=\"_ _3\"></span>r </span>difficulty in meetin<span class=\"_ _3\"></span>g its financi<span class=\"_ _3\"></span>al obligations as the<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> fall due. The <span class=\"_ _1e\"></span>Group <span class=\"_ _1f\"></span>manages <span class=\"_ _1f\"></span>its <span class=\"_ _1e\"></span>working <span class=\"_ _1e\"></span>capital <span class=\"_ _1f\"></span>requirements <span class=\"_ _1f\"></span>through <span class=\"_ _1f\"></span>overdrafts <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>invoice <span class=\"_ _1f\"></span>finance <span class=\"_ _1e\"></span>facilities. <span class=\"_ _1f\"></span>The<span class=\"_ _0\"></span>se <span class=\"_ _1e\"></span>facilities were <span class=\"_ _1d\"> </span>renewed <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>March <span class=\"_ _1d\"> </span>2024 <span class=\"_ _1d\"> </span>for <span class=\"_ _21\"> </span>a <span class=\"_ _1c\"> </span>f<span class=\"_ _0\"></span>urther <span class=\"_ _1d\"> </span>12 <span class=\"_ _1d\"> </span>months. <span class=\"_ _1d\"> </span>The <span class=\"_ _1d\"> </span>maturity <span class=\"_ _1d\"> </span>profile <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>commi<span class=\"_ _3\"></span>tted <span class=\"_ _1d\"> </span>bank <span class=\"_ _1d\"> </span>facilities <span class=\"_ _1d\"> </span>is reviewed <span class=\"_ _1c\"> </span>reg<span class=\"_ _0\"></span>ularly <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>such <span class=\"_ _1d\"> </span>facilities <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>extended <span class=\"_ _1d\"> </span>or <span class=\"_ _1d\"> </span>replaced <span class=\"_ _1c\"> </span>well <span class=\"_ _21\"> </span>in <span class=\"_ _1d\"> </span>advanc<span class=\"_ _3\"></span>e <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>their <span class=\"_ _1d\"> </span>expiry. <span class=\"_ _1d\"> </span>The <span class=\"_ _1d\"> </span>Group <span class=\"_ _1d\"> </span>has complied <span class=\"_ _23\"> </span>with <span class=\"_ _23\"> </span>the  t<span class=\"_ _3\"></span>erms <span class=\"_ _23\"> </span>of <span class=\"_ _23\"> </span>these <span class=\"_ _23\"> </span>facilities.<span class=\"ff1\"> <span class=\"_ _23\"> </span></span>At <span class=\"_ _22\"> </span>31 <span class=\"_ _23\"> </span>March <span class=\"_ _23\"> </span>2024 <span class=\"_ _22\"> </span>the <span class=\"_ _23\"> </span>Group<span class=\"_ _3\"></span>  h<span class=\"_ _3\"></span>ad <span class=\"_ _23\"> </span>available <span class=\"_ _23\"> </span>\u00a35,616,000 <span class=\"_ _23\"> </span>(2023: \u00a34,327,000)<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>undrawn committ<span class=\"_ _3\"></span>ed borrowing facilities <span class=\"_ _0\"></span>in respect of <span class=\"_ _0\"></span>which all <span class=\"_ _0\"></span>conditions<span class=\"_ _3\"></span> precedent had been <span class=\"_ _0\"></span>met. The <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>has <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>fixed <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>mortgage <span class=\"_ _1b\"></span>for <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>15 <span class=\"_ _1b\"></span>year <span class=\"_ _1b\"></span>term<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>secured <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>property <span class=\"_ _1b\"></span>with <span class=\"_ _0\"></span>an <span class=\"_ _1b\"></span>interest <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>3.04% fixed for <span class=\"_ _0\"></span>the next 5.5 <span class=\"_ _0\"></span>years of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>loan. The Company also <span class=\"_ _0\"></span>took out <span class=\"_ _0\"></span>a term <span class=\"_ _0\"></span>loan of \u00a33,000,000 <span class=\"_ _0\"></span>to fund part <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the purchase <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>acquisitions <span class=\"_ _1e\"></span>in the <span class=\"_ _3\"></span>prior y<span class=\"_ _3\"></span>ear. Th<span class=\"_ _3\"></span>e te<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>m loan<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>is for <span class=\"_ _1e\"></span>a 4 <span class=\"_ _3\"></span>year <span class=\"_ _3\"></span>term <span class=\"_ _3\"></span>secured <span class=\"_ _1e\"></span>on<span class=\"_ _0\"></span> th<span class=\"_ _3\"></span>e assets <span class=\"_ _1e\"></span>of the <span class=\"_ _3\"></span>Group<span class=\"_ _3\"></span> with an interest <span class=\"_ _3\"></span>rate of 2.7<span class=\"_ _3\"></span>0% above th<span class=\"_ _3\"></span>e Bank o<span class=\"_ _3\"></span>f England base <span class=\"_ _3\"></span>rate. 21.<span class=\"ls0\"> <span class=\"_ _1b\"></span>Financial instrum<span class=\"_ _3\"></span>ents and <span class=\"_ _3\"></span>treasury risk <span class=\"_ _3\"></span>managemen<span class=\"_ _3\"></span>t (continu<span class=\"_ _3\"></span>ed)<span class=\"ff2\"> </span></span>Financial as<span class=\"_ _3\"></span>sets Financial assets are included in the Statement of financial position within the <span class=\"_ _0\"></span>following headings. These are valued at amortised co<span class=\"_ _3\"></span>st and are<span class=\"_ _3\"></span> detailed below. Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade and oth<span class=\"_ _3\"></span>er receivables 10,172  12,220  4,351  4,233  Cash and cash<span class=\"_ _3\"></span> equivalents 3,138  1,653  20<span class=\"ls0\"> </span> 26  Total 13,310  13,873  4,371  4,259  Financial liab<span class=\"_ _3\"></span>ilities Financial <span class=\"_ _1e\"></span>liabilities <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>included <span class=\"_ _1e\"></span>in <span class=\"_ _3\"></span>the <span class=\"_ _1f\"></span>Statement <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>financial <span class=\"_ _1e\"></span>position <span class=\"_ _1e\"></span>within <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>following <span class=\"_ _1e\"></span>headings. <span class=\"_ _1e\"></span>These <span class=\"_ _1e\"></span>are <span class=\"_ _1e\"></span>valued at amortised co<span class=\"_ _3\"></span>st and are<span class=\"_ _3\"></span> detailed below. At 31 March <span class=\"_ _3\"></span>2024 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<span class=\"ff1\"> </span>Trade payables<span class=\"_ _3\"></span> 4,976 - - - 4,976 Accruals 2,235 - - - 2,235 Obligations under<span class=\"_ _3\"></span> leases 182 169 633 - 984 Overdraft an<span class=\"_ _3\"></span>d invoice financin<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span> 37<span class=\"ls0\"> </span>- - - 37<span class=\"ls0\"> </span>Loan 286 297 1,017 1,298 2,898 Total 7,716 466 1,650 1,298 11,130 At 31 March <span class=\"_ _3\"></span>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<span class=\"ff1\"> </span>Trade payables<span class=\"_ _3\"></span>  5,974   -     -     -     5,974  Accruals  2,723   -     -     -     2,723  Obligations under<span class=\"_ _3\"></span> leases  194   179   874   43   1,290  Overdraft an<span class=\"_ _3\"></span>d invoice financin<span class=\"_ _3\"></span>g  1,583   -     -     -     1,583  Loan  453   466   1,977   1,511   4,407  Total  10,927   645   2,851   1,554   15,977 21.<span class=\"ls0\"> <span class=\"_ _1b\"></span>Financial instrum<span class=\"_ _3\"></span>ents and <span class=\"_ _3\"></span>treasury risk <span class=\"_ _3\"></span>managemen<span class=\"_ _3\"></span>t (continued) </span>The following is th<span class=\"_ _3\"></span>e maturity <span class=\"_ _3\"></span>analysis of the u<span class=\"_ _3\"></span>ndiscounted <span class=\"_ _3\"></span>cash flows: At 31 March <span class=\"_ _3\"></span>2024 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<span class=\"ff1\"> </span>Trade payables<span class=\"_ _3\"></span> 4,976 - - - 4,976 Accruals 2,235 - - - 2,235 Obligations under<span class=\"_ _3\"></span> leases 216 195 713 - 1,124 Overdraft an<span class=\"_ _3\"></span>d invoice financin<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span> 37<span class=\"ls0\"> </span>- - - 37<span class=\"ls0\"> </span>Loan 344 344 1,228 1,405 3,321 Total 7,808 539 1,941 1,405 11,693 At 31 March <span class=\"_ _3\"></span>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<span class=\"ff1\"> </span>Trade payables<span class=\"_ _3\"></span>  5,974   -     -     -     5,974  Accruals  2,723   -     -     -     2,723  Obligations under<span class=\"_ _3\"></span> leases  237   214   963   43   1,457  Overdraft an<span class=\"_ _3\"></span>d invoice financin<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span>  1,583   -     -     -     1,583  Loan  544   544   2,264   1,658   5,010  Total 11,061   758   3,227   1,701  16,747",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-418": {
   "value": "Market risk<span class=\"_ _3\"></span> Market risk is<span class=\"_ _3\"></span> the risk tha<span class=\"_ _3\"></span>t arises from<span class=\"_ _3\"></span> movement<span class=\"_ _3\"></span>s in stock price<span class=\"_ _3\"></span>s, interest rate<span class=\"_ _3\"></span>s, exchange rates, an<span class=\"_ _3\"></span>d commodit<span class=\"_ _3\"></span>y prices.  Market risk <span class=\"_ _3\"></span>for the 31 Ma<span class=\"_ _3\"></span>rch 2024 yea<span class=\"_ _3\"></span>r end is refle<span class=\"_ _3\"></span>cted within<span class=\"_ _3\"></span> the interest rate<span class=\"_ _3\"></span> and forei<span class=\"_ _3\"></span>gn currency risk<span class=\"_ _3\"></span> which are discussed furthe<span class=\"_ _3\"></span>r below. Interest rat<span class=\"_ _3\"></span>e risk<span class=\"ff2\">  </span>The <span class=\"ff6\">Group\u2019s int<span class=\"_ _3\"></span>erest rate e<span class=\"_ _3\"></span>xposure arises<span class=\"_ _3\"></span> mainly from its<span class=\"_ _3\"></span> interest<span class=\"ff2\">-bearing borr<span class=\"_ _3\"></span>owings. </span></span>The <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>finances <span class=\"_ _0\"></span>its <span class=\"_ _1b\"></span>operat<span class=\"_ _3\"></span>ions <span class=\"_ _1b\"></span>through <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>mixtu<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>debt <span class=\"_ _1b\"></span>associated<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>with <span class=\"_ _0\"></span>working <span class=\"_ _1b\"></span>capital<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>facilities <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>equit<span class=\"_ _3\"></span>y.  The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>exposed <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>changes <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>interest rates <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>its <span class=\"_ _0\"></span>floating r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>working capital <span class=\"_ _0\"></span>facilities. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>variability <span class=\"_ _0\"></span>and scale of these<span class=\"_ _3\"></span> facilities is such<span class=\"_ _3\"></span> that the G<span class=\"_ _3\"></span>roup does not<span class=\"_ _3\"></span> cons<span class=\"_ _3\"></span>ider it cost effect<span class=\"_ _3\"></span>ive to hed<span class=\"_ _3\"></span>ge against thi<span class=\"_ _3\"></span>s risk.<span class=\"_ _0\"></span> The <span class=\"_ _0\"></span>Group <span class=\"_ _0\"></span>also <span class=\"_ _0\"></span>secured <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>fixed <span class=\"_ _0\"></span>rate <span class=\"_ _0\"></span>mortgage <span class=\"_ _0\"></span>for <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>15 <span class=\"_ _0\"></span>year <span class=\"_ _0\"></span>term, <span class=\"_ _0\"></span>10.5 <span class=\"_ _0\"></span>years <span class=\"_ _0\"></span>remaining, <span class=\"_ _0\"></span>secured on <span class=\"_ _1b\"></span>the property with an interest rate of 3.04% fixed for the first 10 years, 5.<span class=\"_ _3\"></span>5 years remaining, of the loan, therefo<span class=\"_ _3\"></span>re reducing the interest <span class=\"_ _1b\"></span>rate <span class=\"_ _1c\"></span>risk. <span class=\"_ _1c\"></span>The <span class=\"_ _1c\"></span>interes<span class=\"_ _3\"></span>t <span class=\"_ _1c\"></span>charge <span class=\"_ _1b\"></span>on <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>mortgage <span class=\"_ _1b\"></span>for <span class=\"_ _1c\"></span>the <span class=\"_ _1b\"></span>year <span class=\"_ _1c\"> </span>ended <span class=\"_ _1b\"></span>31 <span class=\"_ _1c\"></span>March <span class=\"_ _1c\"></span>2024 <span class=\"_ _1b\"></span>was <span class=\"_ _1c\"></span>\u00a37<span class=\"_ _0\"></span>2,000 <span class=\"_ _1c\"></span>(2023:  \u00a377,000). On <span class=\"_ _1e\"></span>3 <span class=\"_ _1e\"></span>Se<span class=\"_ _0\"></span>ptember <span class=\"_ _1f\"></span>2021, <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>Group <span class=\"_ _1e\"></span>took <span class=\"_ _1e\"></span>out <span class=\"_ _3\"></span>a <span class=\"_ _1e\"></span>term <span class=\"_ _1e\"></span>loan <span class=\"_ _1e\"></span>of <span class=\"_ _3\"></span>\u00a33,00<span class=\"_ _3\"></span>0,000 <span class=\"_ _1e\"></span>to <span class=\"_ _1e\"></span>f<span class=\"_ _0\"></span>und <span class=\"_ _1e\"></span>part <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>purchase <span class=\"_ _1f\"></span>of t<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>acquisitions<span class=\"_ _3\"></span> in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>pr<span class=\"_ _0\"></span>ior <span class=\"_ _1b\"></span>year. <span class=\"_ _0\"></span>The <span class=\"_ _1b\"></span>term <span class=\"_ _1b\"></span>loan<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>4 <span class=\"_ _0\"></span>year <span class=\"_ _1b\"></span>term <span class=\"_ _1b\"></span>secu<span class=\"_ _3\"></span>red <span class=\"_ _1b\"></span>on <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>assets <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>Group <span class=\"_ _1b\"></span>with <span class=\"_ _1b\"></span>an <span class=\"_ _0\"></span>interest <span class=\"_ _1b\"></span>rate <span class=\"_ _1b\"></span>of 2.70% above<span class=\"_ _3\"></span> the Bank o<span class=\"_ _3\"></span>f Engla<span class=\"_ _3\"></span>nd base rate. Th<span class=\"_ _3\"></span>e interest<span class=\"_ _3\"></span> charge on<span class=\"_ _3\"></span> the term<span class=\"_ _3\"></span> loan for th<span class=\"_ _3\"></span>e period to 3<span class=\"_ _3\"></span>1 March 2<span class=\"_ _3\"></span>024 was \u00a3<span class=\"lsd\">12</span>3,000 (2023:<span class=\"_ _3\"></span> \u00a3111,000). <span class=\"_ _3\"></span>A 1% increase<span class=\"_ _3\"></span> in the inte<span class=\"_ _3\"></span>rest rate would h<span class=\"_ _3\"></span>ave resulted <span class=\"_ _3\"></span>in an additional char<span class=\"_ _3\"></span>ge of \u00a3<span class=\"lsd\">41</span>,000 (2023: \u00a3<span class=\"_ _3\"></span>22,000). Interest rat<span class=\"_ _3\"></span>e sensitivit<span class=\"_ _3\"></span>y The <span class=\"_ _1e\"></span>interest <span class=\"_ _1f\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _1e\"></span>sensiti<span class=\"_ _3\"></span>vity <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>based <span class=\"_ _1e\"></span>upon <span class=\"_ _1e\"></span>the <span class=\"_ _1f\"></span>Group\u2019s <span class=\"_ _1e\"></span>borrowings <span class=\"_ _1f\"></span>over <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>year <span class=\"_ _1e\"></span>assuming <span class=\"_ _1f\"></span>a <span class=\"_ _1e\"></span>1% <span class=\"_ _1e\"></span>increase <span class=\"_ _1f\"></span>or<span class=\"_ _0\"></span> <span class=\"_ _1f\"></span>d<span class=\"_ _0\"></span>ecrease which is used when<span class=\"_ _3\"></span> reportin<span class=\"_ _3\"></span>g interest rate<span class=\"_ _3\"></span> risk internall<span class=\"_ _3\"></span>y to key manag<span class=\"_ _3\"></span>ement per<span class=\"_ _3\"></span>sonnel. A 1% increas<span class=\"_ _3\"></span>e in bank base<span class=\"_ _3\"></span> rates would re<span class=\"_ _3\"></span>duce Group<span class=\"_ _3\"></span> pre-tax profit<span class=\"_ _3\"></span>s by \u00a3<span class=\"lsd\">36</span>,000 (2023:<span class=\"_ _3\"></span> \u00a3114,00<span class=\"_ _3\"></span>0). A 1% decrease woul<span class=\"_ _3\"></span>d have the o<span class=\"_ _3\"></span>pposite effect.<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>The Group\u2019s<span class=\"_ _3\"></span> sensitivity to int<span class=\"_ _3\"></span>erest rates ha<span class=\"_ _3\"></span>s chan<span class=\"_ _3\"></span>ged during the <span class=\"_ _3\"></span>current year due to t<span class=\"_ _3\"></span>he current<span class=\"_ _3\"></span> economic climat<span class=\"_ _3\"></span>e, which has ha<span class=\"_ _3\"></span>d the impact<span class=\"_ _3\"></span> of increasing BOE base <span class=\"_ _3\"></span>rates. Foreign currenc<span class=\"_ _3\"></span>y risks The <span class=\"_ _1b\"></span>Grou<span class=\"_ _3\"></span>p <span class=\"_ _1b\"></span>operate<span class=\"_ _3\"></span>s <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>a <span class=\"_ _1b\"></span>num<span class=\"_ _3\"></span>ber <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>markets <span class=\"_ _0\"></span>across <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>world <span class=\"_ _1b\"></span>and<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>exposed <span class=\"_ _0\"></span>to <span class=\"_ _1b\"></span>foreign <span class=\"_ _0\"></span>currency <span class=\"_ _1b\"></span>transa<span class=\"_ _1e\"></span>ction <span class=\"_ _1b\"></span>and translation risks a<span class=\"_ _3\"></span>rising on the<span class=\"_ _3\"></span> purchase<span class=\"_ _3\"></span> and sales of g<span class=\"_ _3\"></span>oods in<span class=\"_ _3\"></span> particular with resp<span class=\"_ _3\"></span>ect to th<span class=\"_ _3\"></span>e US dollar and Euro.   Transaction r<span class=\"_ _0\"></span>isk <span class=\"_ _0\"></span>arises <span class=\"_ _0\"></span>on <span class=\"_ _0\"></span>income <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>e<span class=\"_ _3\"></span>xpenditure <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>currencies <span class=\"_ _0\"></span>other <span class=\"_ _0\"></span>than <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>functional <span class=\"_ _0\"></span>currency <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>each <span class=\"_ _0\"></span>Group       Company. <span class=\"_ _0\"></span>The <span class=\"_ _1b\"></span>magnit<span class=\"_ _3\"></span>ude <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>this <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>relatively <span class=\"_ _1b\"></span>low <span class=\"_ _0\"></span>as <span class=\"_ _1b\"></span>th<span class=\"_ _3\"></span>e <span class=\"_ _1b\"></span>majo<span class=\"_ _3\"></span>rity <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span>\u2019s <span class=\"_ _1b\"></span>inc<span class=\"_ _3\"></span>ome <span class=\"_ _0\"></span>and <span class=\"_ _1b\"></span>expenditu<span class=\"_ _3\"></span>re <span class=\"_ _1b\"></span>are<span class=\"_ _3\"></span> deno<span class=\"ff6\">minated <span class=\"_ _0\"></span>in <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>unctional <span class=\"_ _0\"></span>currency. <span class=\"_ _1b\"></span>App<span class=\"_ _3\"></span>roximately <span class=\"_ _0\"></span>1% <span class=\"_ _1b\"></span>(2023: <span class=\"_ _0\"></span>0%) <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>Group\u2019s <span class=\"_ _0\"></span>income <span class=\"_ _1b\"></span>is <span class=\"_ _0\"></span>denominated <span class=\"_ _1b\"></span>in </span>US d<span class=\"_ _3\"></span>ollars an<span class=\"_ _3\"></span>d 4%<span class=\"_ _3\"></span> (202<span class=\"_ _3\"></span>3: 2<span class=\"_ _3\"></span>%) in<span class=\"_ _3\"></span> Euros.<span class=\"_ _1e\"></span> Approximately <span class=\"_ _1e\"></span>7% (2023:<span class=\"_ _3\"></span> 4%) <span class=\"_ _1e\"></span>of the <span class=\"_ _3\"></span>Group\u2019s <span class=\"_ _1e\"></span>expenditure is <span class=\"_ _3\"></span>denominat<span class=\"_ _3\"></span>ed in US dollars and<span class=\"_ _3\"></span> 8% (2023:<span class=\"_ _3\"></span> 4%) in Eur<span class=\"_ _3\"></span>os.  Foreign currenc<span class=\"_ _3\"></span>y sensi<span class=\"_ _3\"></span>tivity A 5% <span class=\"_ _0\"></span>strengthen<span class=\"_ _3\"></span>ing of sterling would <span class=\"_ _0\"></span>result in a \u00a3258,000 (2023: \u00a3145,000) increase in profits <span class=\"_ _0\"></span>and equity.  A <span class=\"_ _0\"></span>5% weakening in ste<span class=\"_ _3\"></span>rling would r<span class=\"_ _3\"></span>esult in a \u00a3285,<span class=\"_ _3\"></span>000 (202<span class=\"_ _3\"></span>3: \u00a3161,000) <span class=\"_ _3\"></span>reduction in pro<span class=\"_ _3\"></span>fits and equ<span class=\"_ _3\"></span>ity.<span class=\"_ _0\"></span> When appropriate the Group utilises currency derivatives to hedge against significant future transactions and cash flow. There w<span class=\"_ _3\"></span>ere no outstan<span class=\"_ _3\"></span>ding cont<span class=\"_ _3\"></span>racts as at<span class=\"_ _3\"></span> 31 March 2<span class=\"_ _3\"></span>024 or 31 <span class=\"_ _3\"></span>March 2023. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-419": {
   "value": "Credit risk<span class=\"_ _3\"></span> Credit risk is th<span class=\"_ _3\"></span>e risk of fina<span class=\"_ _3\"></span>ncial loss t<span class=\"_ _3\"></span>o the Group if<span class=\"_ _3\"></span> a <span class=\"_ _0\"></span>custo<span class=\"_ _3\"></span>mer fails to m<span class=\"_ _3\"></span>eet its contractu<span class=\"_ _1e\"></span>al o<span class=\"_ _0\"></span>bligations. Trading exposures are monitored <span class=\"_ _0\"></span>by the operational <span class=\"_ _0\"></span>compa<span class=\"_ _3\"></span>nies against <span class=\"_ _0\"></span>agreed policy levels. Credit insurance <span class=\"_ _0\"></span>with a <span class=\"_ _0\"></span>world <span class=\"_ _0\"></span>leading <span class=\"_ _0\"></span>insurer is <span class=\"_ _0\"></span>employed <span class=\"_ _0\"></span>across <span class=\"_ _0\"></span>the majority <span class=\"_ _0\"></span>of o<span class=\"_ _0\"></span>ur <span class=\"_ _0\"></span>trade debtors. <span class=\"_ _0\"></span> <span class=\"_ _0\"></span>At<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>31 <span class=\"_ _0\"></span>March <span class=\"_ _0\"></span>2024 <span class=\"_ _0\"></span>all <span class=\"_ _0\"></span>trade <span class=\"_ _0\"></span>debtors<span class=\"_ _3\"></span> (2023: <span class=\"_ _1d\"> </span>all) <span class=\"_ _21\"> </span>are<span class=\"_ _3\"></span> <span class=\"_ _21\"> </span>covered<span class=\"_ _3\"></span> <span class=\"_ _1d\"> </span>by <span class=\"_ _21\"> </span>credit <span class=\"_ _1d\"> </span>insurance <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>a <span class=\"_ _21\"> </span>cover <span class=\"_ _1c\"> </span>of <span class=\"_ _21\"> </span>90% <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>debtor <span class=\"_ _1d\"> </span>balances. <span class=\"_ _1d\"> </span>Non<span class=\"_ _0\"></span>-trading <span class=\"_ _1c\"> </span>financial exposures <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>incurred <span class=\"_ _1d\"> </span>only <span class=\"_ _1c\"> </span>with <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>Group\u2019s <span class=\"_ _1d\"> </span>bankers <span class=\"_ _1d\"> </span>or <span class=\"_ _1d\"> </span>other <span class=\"_ _21\"> </span>institu<span class=\"_ _3\"></span>tions <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>prior <span class=\"_ _1d\"> </span>approval <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>Board <span class=\"_ _1d\"> </span>of Di<span class=\"ls0\">rectors. </span>The majo<span class=\"_ _3\"></span>rity o<span class=\"_ _3\"></span>f trade<span class=\"_ _3\"></span> receiva<span class=\"_ _3\"></span>bles are <span class=\"_ _1e\"></span>with retail cu<span class=\"_ _3\"></span>stomers. <span class=\"_ _3\"></span>The ma<span class=\"_ _3\"></span>ximum e<span class=\"_ _1e\"></span>x<span class=\"_ _0\"></span>posure t<span class=\"_ _3\"></span>o c<span class=\"_ _3\"></span>redit ris<span class=\"_ _3\"></span>k is r<span class=\"_ _3\"></span>epresented <span class=\"_ _1e\"></span>by the carrying amou<span class=\"_ _3\"></span>nt of thos<span class=\"_ _3\"></span>e financia<span class=\"_ _3\"></span>l assets in the balan<span class=\"_ _3\"></span>ce sheet. Impairment pr<span class=\"_ _3\"></span>ovisions on tra<span class=\"_ _3\"></span>de receivables<span class=\"_ _3\"></span> have been<span class=\"_ _3\"></span> disclosed in note 19.<span class=\"_ _3\"></span><span class=\"ff1\"> </span>The credit risk<span class=\"_ _3\"></span> on liquid funds<span class=\"_ _3\"></span> such as cash<span class=\"_ _3\"></span> and ca<span class=\"_ _3\"></span>sh equivalents is limit<span class=\"_ _3\"></span>ed because the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>coun<span class=\"_ _3\"></span>terparties are ban<span class=\"_ _3\"></span>ks  with high credit-rat<span class=\"_ _3\"></span>ings assign<span class=\"_ _3\"></span>ed by internat<span class=\"_ _3\"></span>ional credit-rating ag<span class=\"_ _3\"></span>encies. All trade debto<span class=\"_ _3\"></span>rs are cre<span class=\"_ _3\"></span>dit insured, there<span class=\"_ _3\"></span>fore the maximum <span class=\"_ _3\"></span>write off balan<span class=\"_ _3\"></span>ce on any cu<span class=\"_ _3\"></span>stomer defau<span class=\"_ _3\"></span>lt would be 10% of the inv<span class=\"_ _3\"></span>oiced value (<span class=\"_ _3\"></span>net of VAT)<span class=\"_ _3\"></span>. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-420": {
   "value": "Cash flow a<span class=\"_ _3\"></span>nd liquidity r<span class=\"_ _3\"></span>isk Liquidity <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>arises <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span><span class=\"ff6\">Group\u2019s <span class=\"_ _0\"></span>management <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>working <span class=\"_ _1b\"></span>capital.<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>It <span class=\"_ _0\"></span>is <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>risk <span class=\"_ _1b\"></span>that <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>Gr<span class=\"_ _0\"></span>oup <span class=\"_ _0\"></span>will <span class=\"_ _1b\"></span>encounte<span class=\"_ _3\"></span>r </span>difficulty in meetin<span class=\"_ _3\"></span>g its financi<span class=\"_ _3\"></span>al obligations as the<span class=\"_ _1e\"></span>y<span class=\"_ _0\"></span> fall due. The <span class=\"_ _1e\"></span>Group <span class=\"_ _1f\"></span>manages <span class=\"_ _1f\"></span>its <span class=\"_ _1e\"></span>working <span class=\"_ _1e\"></span>capital <span class=\"_ _1f\"></span>requirements <span class=\"_ _1f\"></span>through <span class=\"_ _1f\"></span>overdrafts <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>invoice <span class=\"_ _1f\"></span>finance <span class=\"_ _1e\"></span>facilities. <span class=\"_ _1f\"></span>The<span class=\"_ _0\"></span>se <span class=\"_ _1e\"></span>facilities were <span class=\"_ _1d\"> </span>renewed <span class=\"_ _1d\"> </span>in <span class=\"_ _1d\"> </span>March <span class=\"_ _1d\"> </span>2024 <span class=\"_ _1d\"> </span>for <span class=\"_ _21\"> </span>a <span class=\"_ _1c\"> </span>f<span class=\"_ _0\"></span>urther <span class=\"_ _1d\"> </span>12 <span class=\"_ _1d\"> </span>months. <span class=\"_ _1d\"> </span>The <span class=\"_ _1d\"> </span>maturity <span class=\"_ _1d\"> </span>profile <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>commi<span class=\"_ _3\"></span>tted <span class=\"_ _1d\"> </span>bank <span class=\"_ _1d\"> </span>facilities <span class=\"_ _1d\"> </span>is reviewed <span class=\"_ _1c\"> </span>reg<span class=\"_ _0\"></span>ularly <span class=\"_ _1d\"> </span>and <span class=\"_ _1c\"> </span>such <span class=\"_ _1d\"> </span>facilities <span class=\"_ _1d\"> </span>are <span class=\"_ _1d\"> </span>extended <span class=\"_ _1d\"> </span>or <span class=\"_ _1d\"> </span>replaced <span class=\"_ _1c\"> </span>well <span class=\"_ _21\"> </span>in <span class=\"_ _1d\"> </span>advanc<span class=\"_ _3\"></span>e <span class=\"_ _1d\"> </span>of <span class=\"_ _1d\"> </span>their <span class=\"_ _1d\"> </span>expiry. <span class=\"_ _1d\"> </span>The <span class=\"_ _1d\"> </span>Group <span class=\"_ _1d\"> </span>has complied <span class=\"_ _23\"> </span>with <span class=\"_ _23\"> </span>the  t<span class=\"_ _3\"></span>erms <span class=\"_ _23\"> </span>of <span class=\"_ _23\"> </span>these <span class=\"_ _23\"> </span>facilities.<span class=\"ff1\"> <span class=\"_ _23\"> </span></span>At <span class=\"_ _22\"> </span>31 <span class=\"_ _23\"> </span>March <span class=\"_ _23\"> </span>2024 <span class=\"_ _22\"> </span>the <span class=\"_ _23\"> </span>Group<span class=\"_ _3\"></span>  h<span class=\"_ _3\"></span>ad <span class=\"_ _23\"> </span>available <span class=\"_ _23\"> </span>\u00a35,616,000 <span class=\"_ _23\"> </span>(2023: \u00a34,327,000)<span class=\"_ _3\"></span> of <span class=\"_ _0\"></span>undrawn committ<span class=\"_ _3\"></span>ed borrowing facilities <span class=\"_ _0\"></span>in respect of <span class=\"_ _0\"></span>which all <span class=\"_ _0\"></span>conditions<span class=\"_ _3\"></span> precedent had been <span class=\"_ _0\"></span>met. The <span class=\"_ _1b\"></span>Group<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>has <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>fixed <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>mortgage <span class=\"_ _1b\"></span>for <span class=\"_ _0\"></span>a <span class=\"_ _1b\"></span>15 <span class=\"_ _1b\"></span>year <span class=\"_ _1b\"></span>term<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>secured <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>the <span class=\"_ _0\"></span>property <span class=\"_ _1b\"></span>with <span class=\"_ _0\"></span>an <span class=\"_ _1b\"></span>interest <span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ate <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>3.04% fixed for <span class=\"_ _0\"></span>the next 5.5 <span class=\"_ _0\"></span>years of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>loan. The Company also <span class=\"_ _0\"></span>took out <span class=\"_ _0\"></span>a term <span class=\"_ _0\"></span>loan of \u00a33,000,000 <span class=\"_ _0\"></span>to fund part <span class=\"_ _0\"></span>of <span class=\"_ _0\"></span>the purchase <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>the <span class=\"_ _3\"></span>acquisitions <span class=\"_ _1e\"></span>in the <span class=\"_ _3\"></span>prior y<span class=\"_ _3\"></span>ear. Th<span class=\"_ _3\"></span>e te<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>m loan<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>is for <span class=\"_ _1e\"></span>a 4 <span class=\"_ _3\"></span>year <span class=\"_ _3\"></span>term <span class=\"_ _3\"></span>secured <span class=\"_ _1e\"></span>on<span class=\"_ _0\"></span> th<span class=\"_ _3\"></span>e assets <span class=\"_ _1e\"></span>of the <span class=\"_ _3\"></span>Group<span class=\"_ _3\"></span> with an interest <span class=\"_ _3\"></span>rate of 2.7<span class=\"_ _3\"></span>0% above th<span class=\"_ _3\"></span>e Bank o<span class=\"_ _3\"></span>f England base <span class=\"_ _3\"></span>rate. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-127": {
   "value": "<div class=\"c w2 h0 gs18\"><div class=\"t m0 x4 h23 ycae ff2 fs3 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h45 yd5 ff1 fs4 fc1 sc0 ls3b ws0\">22<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Trade <span class=\"_ _3\"></span>and other p<span class=\"_ _3\"></span>ayables and corp<span class=\"_ _3\"></span>oration t<span class=\"_ _3\"></span>ax </span></span></div><div class=\"t m0 x4 h8 ycaf ff1 fs4 fc1 sc0 ls0 ws0\"> </div></div><div class=\"c w60 h17 gs19\"><div class=\"t m0 x23 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">Group </div></div><div class=\"c w188 h17 gs1a\"><div class=\"t m0 x57 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">Company </div></div><div class=\"c wf0 h17 gs1b\"><div class=\"t m0 x46 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">2024 </div></div><div class=\"c wf5 h17 gs1c\"><div class=\"t m0 x53 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">2023 </div></div><div class=\"c w189 h17 gs1d\"><div class=\"t m0 x4b h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">2024 </div></div><div class=\"c w18a h17 gs1e\"><div class=\"t m0 x53 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">2023 </div></div><div class=\"c wf0 h17 gs1f\"><div class=\"t m0 x46 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c wf5 h17 gs20\"><div class=\"t m0 x53 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w189 h17 gs21\"><div class=\"t m0 x4b h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w18a h17 gs22\"><div class=\"t m0 x53 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">\u00a3000 </div></div><div class=\"c w187 h17 gs23\"><div class=\"t m0 x14 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">Trade payables<span class=\"_ _3\"></span> </div></div><div class=\"c wf0 h17 gs24\"><div class=\"t m0 x5d h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">4,976 </div></div><div class=\"c wf5 h17 gs25\"><div class=\"t m0 x0 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\"> 5,974  </div></div><div class=\"c w189 h17 gs26\"><div class=\"t m0 x4d h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c w18a h17 gs27\"><div class=\"t m0 x22 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\"> -    </div></div><div class=\"c w187 h17 gs28\"><div class=\"t m0 x14 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">Social security an<span class=\"_ _3\"></span>d other tax<span class=\"_ _3\"></span>es </div></div><div class=\"c wf0 h17 gs29\"><div class=\"t m0 x5d h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">1,054 </div></div><div class=\"c wf5 h17 gs2a\"><div class=\"t m0 x0 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\"> 1,139  </div></div><div class=\"c w189 h17 gs2b\"><div class=\"t m0 x26 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">3 </div></div><div class=\"c w18a h17 gs2c\"><div class=\"t m0 x28 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\"> <span class=\"lsd\">3 </span> </div></div><div class=\"c w187 h17 gs2d\"><div class=\"t m0 x14 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">Accrued expens<span class=\"_ _3\"></span>es </div></div><div class=\"c wf0 h17 gs2e\"><div class=\"t m0 x5d h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">2,235 </div></div><div class=\"c wf5 h17 gs2f\"><div class=\"t m0 x0 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\"> 2,723  </div></div><div class=\"c w189 h17 gs30\"><div class=\"t m0 x22 h9 y19b ff2 fs4 fc1 sc0 ls3 ws0\">15<span class=\"ls0\"> </span></div></div><div class=\"c w18a h17 gs31\"><div class=\"t m0 xf1 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\"> 15  </div></div><div class=\"c w187 h12 gs32\"><div class=\"t m0 x14 h9 y19d ff2 fs4 fc1 sc0 ls0 ws0\">Amounts paya<span class=\"_ _3\"></span>ble to subsidiar<span class=\"_ _3\"></span>y undertakings<span class=\"_ _3\"></span>  </div></div><div class=\"c wf0 h12 gs33\"><div class=\"t m0 x12 h9 y981 ff2 fs4 fc1 sc0 ls0 ws0\">- </div></div><div class=\"c wf5 h12 gs34\"><div class=\"t m0 x22 h9 y981 ff2 fs4 fc1 sc0 ls0 ws0\"> -    </div></div><div class=\"c w189 h12 gs35\"><div class=\"t m0 x22 h9 y981 ff2 fs4 fc1 sc0 ls3 ws0\">35<span class=\"ls0\"> </span></div></div><div class=\"c w18a h12 gs36\"><div class=\"t m0 xf1 h9 y981 ff2 fs4 fc1 sc0 ls0 ws0\"> 35  </div></div><div class=\"c w187 h17 gs37\"><div class=\"t m0 x14 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\">Corporation ta<span class=\"_ _3\"></span>x payable </div></div><div class=\"c wf0 h17 gs38\"><div class=\"t m0 x28 h9 y19b ff2 fs4 fc1 sc0 ls3 ws0\">10<span class=\"ls0\">5 </span></div></div><div class=\"c wf5 h17 gs39\"><div class=\"t m0 x28 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\"> 3    </div></div><div class=\"c w189 h17 gs3a\"><div class=\"t m0 x22 h9 y19b ff2 fs4 fc1 sc0 ls3 ws0\">72<span class=\"ls0\"> </span></div></div><div class=\"c w18a h17 gs3b\"><div class=\"t m0 x22 h9 y19b ff2 fs4 fc1 sc0 ls0 ws0\"> -    </div></div><div class=\"c w187 h17 gs3c\"><div class=\"t m0 x14 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">Total </div></div><div class=\"c wf0 h17 gs3d\"><div class=\"t m0 x19 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">8,3<span class=\"ls3b\">70</span> </div></div><div class=\"c wf5 h17 gs3e\"><div class=\"t m0 x21 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\"> 9,839  </div></div><div class=\"c w189 h17 gs3f\"><div class=\"t m0 xf1 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\">125 </div></div><div class=\"c w18a h17 gs40\"><div class=\"t m0 x57 h8 y19b ff1 fs4 fc1 sc0 ls0 ws0\"> 53  </div></div><div class=\"c w2 h0 gs18\"><div class=\"t m0 x4 h8 ycb5 ff1 fs4 fc1 sc0 ls0 ws0\"> </div><div class=\"t m0 x7 h9 yaee ff2 fs4 fc1 sc0 ls0 ws0\">The Directors<span class=\"_ _3\"></span> consider the <span class=\"_ _3\"></span>carrying amount<span class=\"_ _3\"></span> of trade <span class=\"_ _3\"></span>payables ap<span class=\"_ _3\"></span>proximates to<span class=\"_ _3\"></span> fair value.<span class=\"_ _3\"></span> Amounts paya<span class=\"_ _3\"></span>ble to </div><div class=\"t m0 x7 h9 y75c ff2 fs4 fc1 sc0 ls0 ws0\">subsidiary underta<span class=\"_ _3\"></span>kings are<span class=\"_ _3\"></span> unsecured, int<span class=\"_ _3\"></span>erest free and<span class=\"_ _3\"></span> repayable<span class=\"_ _3\"></span> on demand. </div><div class=\"t m0 x2e h6 y6da ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 ycb6 ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 ycb7 ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 y5a4 ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 ycb8 ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 ycb9 ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 ycba ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 y64e ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 ycbb ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 ycbc ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 y4af ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 y5ab ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 y90c ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 y579 ff1 fs3 fc4 sc0 ls0 ws0\"> </div><div class=\"t m0 x2e h6 ya35 ff1 fs3 fc4 sc0 ls0 ws0\"> </div></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-24": {
   "value": "22<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Trade <span class=\"_ _3\"></span>and other p<span class=\"_ _3\"></span>ayables and corp<span class=\"_ _3\"></span>oration t<span class=\"_ _3\"></span>ax </span></span>Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Trade payables<span class=\"_ _3\"></span> 4,976  5,974  -  -    Social security an<span class=\"_ _3\"></span>d other tax<span class=\"_ _3\"></span>es 1,054  1,139  3  <span class=\"lsd\">3 </span> Accrued expens<span class=\"_ _3\"></span>es 2,235  2,723  15<span class=\"ls0\"> </span> 15  Amounts paya<span class=\"_ _3\"></span>ble to subsidiar<span class=\"_ _3\"></span>y undertakings<span class=\"_ _3\"></span>  -  -    35<span class=\"ls0\"> </span> 35  Corporation ta<span class=\"_ _3\"></span>x payable 10<span class=\"ls0\">5 </span> 3    72<span class=\"ls0\"> </span> -    Total 8,3<span class=\"ls3b\">70</span>  9,839  125  53  The Directors<span class=\"_ _3\"></span> consider the <span class=\"_ _3\"></span>carrying amount<span class=\"_ _3\"></span> of trade <span class=\"_ _3\"></span>payables ap<span class=\"_ _3\"></span>proximates to<span class=\"_ _3\"></span> fair value.<span class=\"_ _3\"></span> Amounts paya<span class=\"_ _3\"></span>ble to subsidiary underta<span class=\"_ _3\"></span>kings are<span class=\"_ _3\"></span> unsecured, int<span class=\"_ _3\"></span>erest free and<span class=\"_ _3\"></span> repayable<span class=\"_ _3\"></span> on demand.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-25": {
   "value": "23<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Lease l<span class=\"_ _3\"></span>iabilities </span></span>Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Amounts paya<span class=\"_ _3\"></span>ble under lease<span class=\"_ _3\"></span>s Within one yea<span class=\"_ _3\"></span>r 351 373 - - Between two to<span class=\"_ _3\"></span> five years 633 874 - - After five years<span class=\"_ _3\"></span> - 43<span class=\"ls0\"> </span>- - At 31 March <span class=\"_ _3\"></span> 984 1,290 - - Group \u00a3000 At 1 April 202<span class=\"_ _3\"></span>3 1,290 New lease 235 Disposal (59) Interest expen<span class=\"_ _3\"></span>se 86<span class=\"ls0\"> </span>Lease paymen<span class=\"_ _3\"></span>ts (568) At 31 March <span class=\"_ _3\"></span>2024 984 The Group e<span class=\"_ _3\"></span>xpensed to<span class=\"_ _3\"></span> the consolidat<span class=\"_ _3\"></span>ed income stat<span class=\"_ _3\"></span>ement an<span class=\"_ _3\"></span>d incurred a cash<span class=\"_ _3\"></span> outflow of<span class=\"_ _3\"></span> \u00a3197,000 (<span class=\"_ _3\"></span>2023<span class=\"_ _0\"></span><span class=\"lsc\">: </span>\u00a3216,000) fo<span class=\"_ _3\"></span>r leases with a<span class=\"_ _3\"></span> lease te<span class=\"_ _3\"></span>rm of 12 month<span class=\"_ _3\"></span>s or less<span class=\"_ _3\"></span>. The additions,<span class=\"_ _3\"></span> disposals, depr<span class=\"_ _3\"></span>eciation and the<span class=\"_ _3\"></span> carrying <span class=\"_ _3\"></span>values of right-<span class=\"ls23\">of</span>-use assets ar<span class=\"_ _3\"></span>e shown in not<span class=\"_ _3\"></span>e 16. 32<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Operat<span class=\"_ _3\"></span>ing leases<span class=\"_ _3\"></span> </span></span>Company The <span class=\"_ _1d\"> </span>Company <span class=\"_ _1d\"> </span>has <span class=\"_ _1d\"> </span>entered <span class=\"_ _1c\"> </span>into <span class=\"_ _1d\"> </span>an <span class=\"_ _1d\"> </span>operating <span class=\"_ _1d\"> </span>lease <span class=\"_ _1d\"> </span>with <span class=\"_ _1d\"> </span>its <span class=\"_ _1d\"> </span>subsidiary <span class=\"_ _1d\"> </span>Potter <span class=\"_ _1c\"> </span>&amp; <span class=\"_ _1d\"> </span>Moore <span class=\"_ _1d\"> </span>Innovations <span class=\"_ _1d\"> </span>Ltd <span class=\"_ _1d\"> </span>following <span class=\"_ _1d\"> </span>the purchase of<span class=\"_ _3\"></span> the Peterbor<span class=\"_ _3\"></span>ough site in Oct<span class=\"_ _3\"></span>ober 2019. The<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>lease has a<span class=\"_ _3\"></span> term of 20<span class=\"_ _3\"></span> years. Future minimu<span class=\"_ _3\"></span>m rentals receivable<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>under operat<span class=\"_ _3\"></span>ing leases as at 31 <span class=\"_ _3\"></span>March are as<span class=\"_ _3\"></span> follows: 2024 2023 Within one yea<span class=\"_ _3\"></span>r 350 350 Between one<span class=\"_ _3\"></span> and two year<span class=\"_ _3\"></span>s 350 350 Between two an<span class=\"_ _3\"></span>d three year<span class=\"_ _3\"></span>s 350 350 Between three<span class=\"_ _3\"></span> and four<span class=\"_ _3\"></span> years 350 350 Between four<span class=\"_ _3\"></span> and five year<span class=\"_ _3\"></span>s 350 350 More than fiv<span class=\"_ _3\"></span>e years 3,700 4,050 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-26": {
   "value": "24<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Borrowi<span class=\"_ _3\"></span>ngs </span></span>Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Bank overdra<span class=\"_ _3\"></span>ft 37   26  - - Borrowings un<span class=\"_ _3\"></span>der invoice fina<span class=\"_ _1e\"></span>nce f<span class=\"_ _0\"></span>acilit<span class=\"_ _3\"></span>ies - 1,557 - - Borrowings un<span class=\"_ _3\"></span>der mortgage<span class=\"_ _3\"></span> and loan <span class=\"_ _3\"></span>repayable <span class=\"_ _3\"></span>within one year<span class=\"_ _3\"></span> 583  919  185 178 Borrowings un<span class=\"_ _3\"></span>der mortgage<span class=\"_ _3\"></span> and loan <span class=\"_ _3\"></span>repayable between tw<span class=\"_ _3\"></span>o to five years 1,017  1,977  804 778 Borrowings un<span class=\"_ _3\"></span>der mortgage<span class=\"_ _3\"></span> repayable a<span class=\"_ _3\"></span>fter more th<span class=\"_ _3\"></span>an five years 1,298  1,511  1,298  1,511  Total  2,935   5,990   2,287   2,467  The borrowin<span class=\"_ _3\"></span>gs in relation t<span class=\"_ _3\"></span>o the bank <span class=\"_ _3\"></span>overdrafts ar<span class=\"_ _3\"></span>e repaya<span class=\"_ _3\"></span>ble on demand or within<span class=\"_ _3\"></span> one year.  A<span class=\"ff6\">ll <span class=\"_ _1b\"></span>borrowings <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>denomina<span class=\"_ _3\"></span>ted <span class=\"_ _1b\"></span>in <span class=\"_ _1b\"></span>Sterling. <span class=\"_ _1b\"></span>The <span class=\"_ _1b\"></span>Directors <span class=\"_ _0\"></span>estimate <span class=\"_ _1b\"></span>that <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>fair <span class=\"_ _1b\"></span>value <span class=\"_ _1b\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>Group\u2019s <span class=\"_ _1b\"></span>borrowing<span class=\"_ _3\"></span>s </span>approximates to<span class=\"_ _3\"></span> the carrying<span class=\"_ _3\"></span> value. On 16 Octo<span class=\"_ _3\"></span>ber 2019,<span class=\"_ _3\"></span> the Com<span class=\"_ _1e\"></span>pany took out a<span class=\"_ _3\"></span> mortgage<span class=\"_ _3\"></span> of \u00a33,<span class=\"_ _3\"></span>040,000 t<span class=\"_ _3\"></span>o fund pa<span class=\"_ _3\"></span>rt of th<span class=\"_ _3\"></span>e purchase <span class=\"_ _3\"></span>of the <span class=\"_ _3\"></span>freehold property <span class=\"_ _1b\"></span>at<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>Peterborough <span class=\"_ _1b\"></span>it<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>previously <span class=\"_ _1b\"></span>occupie<span class=\"_ _3\"></span>d <span class=\"_ _1b\"></span>as <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>tenant. <span class=\"_ _1b\"></span>The <span class=\"_ _1b\"></span>mortga<span class=\"_ _3\"></span>ge <span class=\"_ _1b\"></span>is <span class=\"_ _1b\"></span>for <span class=\"_ _1b\"></span>a<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>15 <span class=\"_ _1b\"></span>year<span class=\"_ _3\"></span> <span class=\"_ _1b\"></span>term <span class=\"_ _1b\"></span>secured <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>the property <span class=\"_ _1e\"></span>with an in<span class=\"_ _3\"></span>terest rat<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>of 3.0<span class=\"_ _3\"></span>4% <span class=\"_ _3\"></span>fixed for <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>first 10 <span class=\"_ _3\"></span>years <span class=\"_ _3\"></span>of t<span class=\"_ _3\"></span>he l<span class=\"_ _3\"></span>oan. <span class=\"_ _3\"></span>Monthly <span class=\"_ _3\"></span>repaymen<span class=\"_ _3\"></span>t on<span class=\"_ _1e\"></span> the mortga<span class=\"_ _1e\"></span>g<span class=\"_ _0\"></span>e is \u00a321,000 pe<span class=\"_ _3\"></span>r month. On 3 Septem<span class=\"_ _3\"></span>ber 2021, th<span class=\"_ _3\"></span>e Company t<span class=\"_ _3\"></span>ook out a<span class=\"_ _3\"></span> term loan o<span class=\"_ _3\"></span>f \u00a33,000,00<span class=\"_ _3\"></span>0 to fund part <span class=\"_ _3\"></span>of the pur<span class=\"_ _3\"></span>chase of the<span class=\"_ _1e\"></span> acquisitions in the <span class=\"_ _3\"></span>financial ye<span class=\"_ _3\"></span>ar ended 31 <span class=\"_ _3\"></span>March 2022. The <span class=\"_ _3\"></span>term loan is for<span class=\"_ _3\"></span> a 4 year te<span class=\"_ _3\"></span>rm secured on t<span class=\"_ _3\"></span>he asset<span class=\"_ _3\"></span>s of the Grou<span class=\"_ _3\"></span>p with an interest<span class=\"_ _3\"></span> rate of<span class=\"_ _3\"></span> 2.70% abo<span class=\"_ _3\"></span>ve the Bank o<span class=\"_ _3\"></span>f England base <span class=\"_ _3\"></span>rate. Mont<span class=\"_ _3\"></span>hly repayment<span class=\"_ _3\"></span> on the loan<span class=\"_ _3\"></span> is \u00a3<span class=\"ls3\">36</span>,000<span class=\"_ _3\"></span> per month.<span class=\"_ _3\"></span> The Group made<span class=\"_ _3\"></span> an early<span class=\"_ _3\"></span> repayment of <span class=\"_ _3\"></span>\u00a3600,000 of th<span class=\"_ _3\"></span>is loan on 27 March <span class=\"_ _3\"></span>2024. 24<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Borrowi<span class=\"_ _3\"></span>ngs <span class=\"ff2\">(continu<span class=\"_ _3\"></span>ed)<span class=\"ff1\"> </span></span></span></span>The invoice <span class=\"_ _3\"></span>finance <span class=\"_ _3\"></span>facility pe<span class=\"_ _3\"></span>rmits t<span class=\"_ _3\"></span>he drawd<span class=\"_ _3\"></span>own of <span class=\"_ _3\"></span>85% o<span class=\"_ _3\"></span>f eligible <span class=\"_ _3\"></span>debts <span class=\"_ _3\"></span>with an <span class=\"_ _3\"></span>interest <span class=\"_ _3\"></span>rate of <span class=\"_ _1e\"></span>2<span class=\"_ _0\"></span>.19% a<span class=\"_ _3\"></span>bove the<span class=\"_ _3\"></span> Bank of England base <span class=\"_ _3\"></span>rate. The facility has been<span class=\"_ _3\"></span> r<span class=\"_ _0\"></span>enewed f<span class=\"_ _3\"></span>or the year ended 3<span class=\"_ _3\"></span>1 March 2024 at the same level and rate as the <span class=\"_ _3\"></span>prior year. The <span class=\"_ _1d\"> </span>bank <span class=\"_ _21\"> </span>holds <span class=\"_ _21\"> </span>a <span class=\"_ _1d\"> </span>first <span class=\"_ _21\"> </span>legal <span class=\"_ _1d\"> </span>charge <span class=\"_ _21\"> </span>dated <span class=\"_ _1d\"> </span>16 <span class=\"_ _1d\"> </span>October <span class=\"_ _1d\"> </span>2<span class=\"_ _0\"></span>019 <span class=\"_ _1d\"> </span>over <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>freehold <span class=\"_ _1d\"> </span>p<span class=\"_ _0\"></span>roperty <span class=\"_ _1d\"> </span>at <span class=\"_ _21\"> </span>Peterbo<span class=\"_ _3\"></span>rough <span class=\"_ _1d\"> </span>and <span class=\"_ _21\"> </span>a debenture includin<span class=\"_ _3\"></span>g fixed char<span class=\"_ _3\"></span>ge over all p<span class=\"_ _3\"></span>resent and f<span class=\"_ _3\"></span>reehold lease property.<span class=\"_ _3\"></span> The bank ove<span class=\"_ _3\"></span>rdraft is secur<span class=\"_ _3\"></span>ed by fixe<span class=\"_ _3\"></span>d and floatin<span class=\"_ _3\"></span>g charges ove<span class=\"_ _3\"></span>r all the asset<span class=\"_ _3\"></span>s of the Gr<span class=\"_ _3\"></span>oup.  The <span class=\"_ _1e\"></span>invoice <span class=\"_ _1e\"></span>finance <span class=\"_ _1e\"></span>facility <span class=\"_ _1e\"></span>is <span class=\"_ _1e\"></span>secured <span class=\"_ _1e\"></span>on <span class=\"_ _3\"></span>the <span class=\"_ _1e\"></span>trade <span class=\"_ _1e\"></span>receivables <span class=\"_ _1e\"></span>and <span class=\"_ _1e\"></span>a <span class=\"_ _1e\"></span>floating <span class=\"_ _1e\"></span>charge <span class=\"_ _1e\"></span>on <span class=\"_ _1e\"></span>all <span class=\"_ _3\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>assets <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>the <span class=\"_ _3\"></span>Group.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-27": {
   "value": "25<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Share c<span class=\"_ _3\"></span>apital </span></span>Ordinary share<span class=\"_ _3\"></span>s of 1p eac<span class=\"_ _3\"></span>h \u00a3000 Number At 1 April 202<span class=\"_ _3\"></span>2 697 69,756,183 Issued in the <span class=\"_ _3\"></span>year  <span class=\"lsd\">3 </span> 273,400  At 31 March <span class=\"_ _3\"></span>2023 700  70,029,583<span class=\"_ _3\"></span>  Issued in the <span class=\"_ _3\"></span>year            <span class=\"ls3\">0 <span class=\"_ _3\"></span><span class=\"ls0\"> </span></span>             <span class=\"_ _3\"></span>    5,800  At 31 March <span class=\"_ _3\"></span>2024 700      70,035,3<span class=\"_ _3\"></span>83  The <span class=\"_ _3\"></span>Company <span class=\"_ _1e\"></span>has one<span class=\"_ _3\"></span> class<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>ordinary <span class=\"_ _1e\"></span>shares whi<span class=\"_ _3\"></span>ch <span class=\"_ _3\"></span>carry <span class=\"_ _1e\"></span>no right<span class=\"_ _3\"></span> to<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>xed <span class=\"_ _3\"></span>income. <span class=\"_ _1e\"></span>All of <span class=\"_ _1e\"></span>the sha<span class=\"_ _3\"></span>res a<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>issued <span class=\"_ _3\"></span>and fully <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>aid. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>total <span class=\"_ _1b\"></span>proce<span class=\"_ _3\"></span>eds <span class=\"_ _0\"></span>from <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>issue <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>shares <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>exe<span class=\"_ _3\"></span>rcise <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>share <span class=\"_ _0\"></span>options <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>year <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>\u00a32,000 (2023: \u00a374,<span class=\"_ _3\"></span>000).  During <span class=\"_ _20\"> </span>the <span class=\"_ _21\"> </span>prior <span class=\"_ _21\"> </span>y<span class=\"_ _0\"></span>ear, <span class=\"_ _21\"> </span>the <span class=\"_ _20\"> </span>Company <span class=\"_ _21\"> </span>agreed <span class=\"_ _20\"> </span>a <span class=\"_ _21\"> </span>buy <span class=\"_ _20\"> </span>back <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>1,60<span class=\"_ _3\"></span>0,000 <span class=\"_ _21\"> </span>Co<span class=\"_ _0\"></span>nsiderat<span class=\"_ _3\"></span>ion <span class=\"_ _21\"> </span>Shares <span class=\"_ _20\"> </span>for <span class=\"_ _21\"> </span>an <span class=\"_ _20\"> </span>aggregate<span class=\"_ _3\"></span> consideration <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>\u00a3576,000. T<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>consideration <span class=\"_ _1e\"></span>was <span class=\"_ _3\"></span>based <span class=\"_ _1e\"></span>on <span class=\"_ _1e\"></span>the price <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>36p per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ordinary <span class=\"_ _1e\"></span>share <span class=\"_ _3\"></span>being <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>on<span class=\"_ _0\"></span>-market price <span class=\"_ _1d\"> </span>at <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>time <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>transaction. <span class=\"_ _1d\"> </span>All <span class=\"_ _21\"> </span>purchases <span class=\"_ _1d\"> </span>are <span class=\"_ _21\"> </span>for <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>purpose <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>finalisation <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>Emma <span class=\"_ _1d\"> </span>Hardie<span class=\"_ _3\"></span> acquisition. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-128": {
   "value": "25<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Share c<span class=\"_ _3\"></span>apital </span></span>Ordinary share<span class=\"_ _3\"></span>s of 1p eac<span class=\"_ _3\"></span>h \u00a3000 Number At 1 April 202<span class=\"_ _3\"></span>2 697 69,756,183 Issued in the <span class=\"_ _3\"></span>year  <span class=\"lsd\">3 </span> 273,400  At 31 March <span class=\"_ _3\"></span>2023 700  70,029,583<span class=\"_ _3\"></span>  Issued in the <span class=\"_ _3\"></span>year            <span class=\"ls3\">0 <span class=\"_ _3\"></span><span class=\"ls0\"> </span></span>             <span class=\"_ _3\"></span>    5,800  At 31 March <span class=\"_ _3\"></span>2024 700      70,035,3<span class=\"_ _3\"></span>83  The <span class=\"_ _3\"></span>Company <span class=\"_ _1e\"></span>has one<span class=\"_ _3\"></span> class<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _3\"></span>ordinary <span class=\"_ _1e\"></span>shares whi<span class=\"_ _3\"></span>ch <span class=\"_ _3\"></span>carry <span class=\"_ _1e\"></span>no right<span class=\"_ _3\"></span> to<span class=\"_ _3\"></span> fi<span class=\"_ _3\"></span>xed <span class=\"_ _3\"></span>income. <span class=\"_ _1e\"></span>All of <span class=\"_ _1e\"></span>the sha<span class=\"_ _3\"></span>res a<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e <span class=\"_ _3\"></span>issued <span class=\"_ _3\"></span>and fully <span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>aid. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>total <span class=\"_ _1b\"></span>proce<span class=\"_ _3\"></span>eds <span class=\"_ _0\"></span>from <span class=\"_ _1b\"></span>the<span class=\"_ _3\"></span> <span class=\"_ _0\"></span>issue <span class=\"_ _1b\"></span>of <span class=\"_ _0\"></span>shares <span class=\"_ _0\"></span>from <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>exe<span class=\"_ _3\"></span>rcise <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>share <span class=\"_ _0\"></span>options <span class=\"_ _0\"></span>in <span class=\"_ _0\"></span>the <span class=\"_ _1b\"></span>year <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>\u00a32,000 (2023: \u00a374,<span class=\"_ _3\"></span>000).  During <span class=\"_ _20\"> </span>the <span class=\"_ _21\"> </span>prior <span class=\"_ _21\"> </span>y<span class=\"_ _0\"></span>ear, <span class=\"_ _21\"> </span>the <span class=\"_ _20\"> </span>Company <span class=\"_ _21\"> </span>agreed <span class=\"_ _20\"> </span>a <span class=\"_ _21\"> </span>buy <span class=\"_ _20\"> </span>back <span class=\"_ _21\"> </span>of <span class=\"_ _20\"> </span>1,60<span class=\"_ _3\"></span>0,000 <span class=\"_ _21\"> </span>Co<span class=\"_ _0\"></span>nsiderat<span class=\"_ _3\"></span>ion <span class=\"_ _21\"> </span>Shares <span class=\"_ _20\"> </span>for <span class=\"_ _21\"> </span>an <span class=\"_ _20\"> </span>aggregate<span class=\"_ _3\"></span> consideration <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>\u00a3576,000. T<span class=\"_ _3\"></span>he <span class=\"_ _1e\"></span>consideration <span class=\"_ _1e\"></span>was <span class=\"_ _3\"></span>based <span class=\"_ _1e\"></span>on <span class=\"_ _1e\"></span>the price <span class=\"_ _1e\"></span>of <span class=\"_ _1e\"></span>36p per<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>ordinary <span class=\"_ _1e\"></span>share <span class=\"_ _3\"></span>being <span class=\"_ _1e\"></span>the <span class=\"_ _1e\"></span>on<span class=\"_ _0\"></span>-market price <span class=\"_ _1d\"> </span>at <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>time <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>transaction. <span class=\"_ _1d\"> </span>All <span class=\"_ _21\"> </span>purchases <span class=\"_ _1d\"> </span>are <span class=\"_ _21\"> </span>for <span class=\"_ _1d\"> </span>the <span class=\"_ _21\"> </span>purpose <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _1d\"> </span>finalisation <span class=\"_ _1d\"> </span>of <span class=\"_ _21\"> </span>the <span class=\"_ _21\"> </span>Emma <span class=\"_ _1d\"> </span>Hardie<span class=\"_ _3\"></span> acquisition. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-28": {
   "value": "26<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Equit<span class=\"_ _3\"></span>y settled shar<span class=\"_ _3\"></span>e-based paymen<span class=\"_ _3\"></span>ts </span></span>The Company h<span class=\"_ _3\"></span>as a share <span class=\"_ _3\"></span>option schem<span class=\"_ _3\"></span>e which is open t<span class=\"_ _3\"></span>o any employee <span class=\"_ _3\"></span>of the Grou<span class=\"_ _3\"></span>p. Options grante<span class=\"_ _3\"></span>d under th<span class=\"_ _3\"></span>e scheme are <span class=\"_ _3\"></span>for nil considerat<span class=\"_ _3\"></span>i<span class=\"ff6\">on and are exe<span class=\"_ _3\"></span>rcisable at a<span class=\"_ _3\"></span> price equal<span class=\"_ _3\"></span> to the quoted<span class=\"_ _3\"></span> market pric<span class=\"_ _3\"></span>e of the Com<span class=\"_ _3\"></span>pany\u2019s<span class=\"_ _3\"></span> </span>shares <span class=\"_ _1b\"></span>on <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"></span>date <span class=\"_ _1c\"></span>of <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"></span>grant <span class=\"_ _1c\"></span>except <span class=\"_ _1c\"></span>for <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>share <span class=\"_ _1c\"></span>options <span class=\"_ _1b\"></span>granted <span class=\"_ _1c\"> </span>on <span class=\"_ _1c\"> </span>08 <span class=\"_ _1d\"> </span>July <span class=\"_ _1c\"></span>2020 <span class=\"_ _1c\"></span>which <span class=\"_ _1c\"></span>were <span class=\"_ _1c\"></span>issued <span class=\"_ _1b\"></span>at <span class=\"_ _1c\"> </span>a discount <span class=\"_ _1b\"></span>of <span class=\"_ _1d\"> </span>14p <span class=\"_ _1c\"></span>to <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>market <span class=\"_ _1c\"></span>price <span class=\"_ _1c\"></span>on <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>date <span class=\"_ _1c\"> </span>of <span class=\"_ _1c\"> </span>issue. <span class=\"_ _1c\"></span>The <span class=\"_ _1c\"> </span>ve<span class=\"_ _0\"></span>sting <span class=\"_ _1c\"></span>period <span class=\"_ _1c\"></span>is <span class=\"_ _1c\"></span>3 <span class=\"_ _1c\"> </span>years. <span class=\"_ _1c\"> </span>If <span class=\"_ _1c\"> </span>the <span class=\"_ _1c\"> </span>options <span class=\"_ _1c\"> </span>remain unexercised <span class=\"_ _1c\"></span>after <span class=\"_ _1c\"> </span>a <span class=\"_ _1d\"> </span>period <span class=\"_ _1d\"> </span>of <span class=\"_ _1c\"> </span>10 <span class=\"_ _1d\"> </span>years <span class=\"_ _1c\"> </span>from <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>date <span class=\"_ _1d\"> </span>of <span class=\"_ _1c\"> </span>grant, <span class=\"_ _1d\"> </span>the <span class=\"_ _1c\"> </span>option <span class=\"_ _1d\"> </span>expires. <span class=\"_ _1c\"> </span>Options <span class=\"_ _1d\"> </span>are <span class=\"_ _1c\"> </span>forfeited <span class=\"_ _1c\"> </span>if <span class=\"_ _1d\"> </span>the employee leaves th<span class=\"_ _3\"></span>e Group b<span class=\"_ _3\"></span>efore option<span class=\"_ _3\"></span>s vest.  Fair value is calcul<span class=\"_ _3\"></span>ated using t<span class=\"_ _3\"></span>he Black-Scholes m<span class=\"_ _3\"></span>odel as bel<span class=\"_ _3\"></span>ow.   Ordinary share<span class=\"_ _3\"></span>s of 1p eac<span class=\"_ _3\"></span>h 2024 2023 Number Weighted average exercise price Number Weighted average exercise price Outstanding at<span class=\"_ _3\"></span> the beginn<span class=\"_ _3\"></span>ing of the peri<span class=\"_ _3\"></span>od 9,265,560 30.62p 10,013,960 44.05p Granted in the <span class=\"_ _3\"></span>period 300,000 30.00p 300,000 30.17p Exercised in the <span class=\"_ _3\"></span>period (5,800) 26.80p (273,400) 26.80p Lapsed in the <span class=\"_ _3\"></span>period (2,375,000) 47.04p (775,000) 72.48p Outstanding at<span class=\"_ _3\"></span> the end o<span class=\"_ _3\"></span>f the period 7,184,760 39.70p 9,265,560 30.62p<span class=\"_ _96\"> </span>26   Equ<span class=\"_ _3\"></span>ity settled <span class=\"_ _3\"></span>share-based paym<span class=\"_ _3\"></span>ents <span class=\"ff2\">(continu<span class=\"_ _3\"></span>ed)<span class=\"ff1\"> </span></span>Share options <span class=\"_ _3\"></span>outstanding at<span class=\"_ _3\"></span> the end o<span class=\"_ _3\"></span>f the year<span class=\"_ _3\"></span> have the fol<span class=\"_ _3\"></span>lowing expiry dates<span class=\"_ _3\"></span> and exer<span class=\"_ _3\"></span>cise prices: Granted Exercise perio<span class=\"_ _3\"></span>d Number Exercise pric<span class=\"_ _3\"></span>e Nov-<span class=\"ls3\">14</span> 2017 <span class=\"ff6\">\u2013</span> 202<span class=\"_ _3\"></span>4 1,300,000 5.50p Sep-<span class=\"ls3\">15</span> 2019 <span class=\"ff6\">\u2013</span> 202<span class=\"_ _3\"></span>5 50,000 4.50p Oct-<span class=\"ls3\">18</span> 2021 <span class=\"ff6\">\u2013</span> 202<span class=\"_ _3\"></span>8 2,862,260 26.80p Jul<span class=\"ls0\">-<span class=\"ls3\">20</span> </span>2023 <span class=\"ff6\">\u2013</span> 203<span class=\"_ _3\"></span>0 700,000 36.00p Mar-<span class=\"ls3\">21</span> 2024 <span class=\"ff6\">\u2013</span> 203<span class=\"_ _3\"></span>1 1,115,0<span class=\"lsd\">00</span> 74.50p Nov-<span class=\"ls3\">21</span> 2024 - 2031<span class=\"_ _3\"></span> 857,5<span class=\"ls3\">00</span> 97.73p Dec-<span class=\"ls3\">22</span> 2025 <span class=\"ff6\">\u2013</span> 203<span class=\"_ _3\"></span>2 300,000 30.17p Outstanding at<span class=\"_ _3\"></span> the end o<span class=\"_ _3\"></span>f the period 7,184,760 39<span class=\"ls0\">.</span>70<span class=\"_ _3\"></span><span class=\"ls0\">p </span>The weighted a<span class=\"_ _3\"></span>verage shar<span class=\"_ _3\"></span>e price at<span class=\"_ _3\"></span> the date of<span class=\"_ _3\"></span> exercise for<span class=\"_ _3\"></span> share options<span class=\"_ _3\"></span> exercised du<span class=\"_ _3\"></span>ring the period<span class=\"_ _3\"></span> was 26.8p.<span class=\"_ _3\"></span> The options out<span class=\"_ _3\"></span>standing at <span class=\"_ _3\"></span>31 March 202<span class=\"_ _3\"></span>4 had a weigh<span class=\"_ _3\"></span>ted avera<span class=\"_ _3\"></span>ge exercise <span class=\"_ _3\"></span>price of 39.70p, and a <span class=\"_ _3\"></span>weighted average rema<span class=\"_ _3\"></span>ining contract<span class=\"_ _3\"></span>ual life of 4.9 yea<span class=\"_ _3\"></span>rs.  The number <span class=\"_ _3\"></span>of currently ex<span class=\"_ _3\"></span>ercisable sha<span class=\"_ _3\"></span>re options at<span class=\"_ _3\"></span> 31 March<span class=\"_ _3\"></span> 2024 is 6,027,<span class=\"_ _3\"></span>260 (2023:<span class=\"_ _3\"></span> 4,918,060). The weighted a<span class=\"_ _3\"></span>verage e<span class=\"_ _3\"></span>xercise price<span class=\"_ _3\"></span> of current e<span class=\"_ _3\"></span>xercisable <span class=\"_ _3\"></span>options is 31.<span class=\"ls3\">91</span>p.  In the year ende<span class=\"_ _3\"></span>d 31 Ma<span class=\"_ _3\"></span>rch 2024, <span class=\"_ _3\"></span>options were g<span class=\"_ _3\"></span>ranted on<span class=\"_ _3\"></span> 21 July 20<span class=\"_ _3\"></span>23. <span class=\"ff1e fs3\">The aggregate of the estimated fair </span>values of the options granted on those <span class=\"ff2 fs4\">dates is \u00a30.1m. This<span class=\"_ _3\"></span> share issue als<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span> lapsed in th<span class=\"_ _3\"></span>e same period.<span class=\"_ _3\"></span> In the year </span>ended 31 Ma<span class=\"_ _3\"></span>rch 2023, opti<span class=\"_ _3\"></span>ons were g<span class=\"_ _3\"></span>ranted on 16 Decemb<span class=\"_ _3\"></span>er 202<span class=\"_ _3\"></span>2. <span class=\"ff1e fs3\">The aggregate of the estimated fair values of </span>the options granted on those <span class=\"ff2 fs4\">dates is \u00a30.1m. <span class=\"_ _3\"></span> </span>The share opti<span class=\"_ _3\"></span>ons granted <span class=\"_ _3\"></span>during each pe<span class=\"_ _3\"></span>riod have <span class=\"_ _3\"></span>been valu<span class=\"_ _3\"></span>ed using a Black-Scholes mo<span class=\"_ _3\"></span>del. The inputs<span class=\"_ _3\"></span> to the Black-Scholes m<span class=\"_ _3\"></span>odel are as <span class=\"_ _3\"></span>follows: Year ended <span class=\"_ _3\"></span>31-Mar 2024 Issue date<span class=\"_ _3\"></span> 18<span class=\"ls0\">-Oct-</span>18<span class=\"_ _3\"></span><span class=\"ls0\"> </span>08<span class=\"ls0\">-<span class=\"ls54\">Jul</span>-</span>20<span class=\"ls0\"> </span>05<span class=\"ls0\">-Nov-<span class=\"lsd\">20</span> </span>16<span class=\"ls0\">-Mar-</span>21<span class=\"_ _1e\"></span><span class=\"ls0\"> </span>10<span class=\"ls0\">-Nov-<span class=\"lsd\">21</span> </span>24<span class=\"ls0\">-Mar-<span class=\"_ _3\"></span><span class=\"ls3\">22<span class=\"ls0\"> </span></span></span>16<span class=\"ls0\">-Dec-<span class=\"lsd\">22</span> </span>21<span class=\"ls0\">-July-<span class=\"lsd\">23</span> </span>Weighted average share<span class=\"_ _3\"></span> price (pence) 26.80p 50.00p 48.00p 74.50p 97.73p 61.67p 30.17p 30.00<span class=\"_ _3\"></span><span class=\"ls0\">p </span>Weighted average exer<span class=\"_ _3\"></span>cise price (pence) 26.80p 36.00p 48.00p 74.50p 97.73p 61.67p 30.17p 30.00<span class=\"_ _3\"></span><span class=\"ls0\">p </span>Expected volatility (%) 38.50% 49.67% 50.10% 40.20% 37.45% 42.11% 48.60% 46.5<span class=\"ls3\">0%</span> Expected life - years 3 3 3 3 3 3 3 3 Risk free rate<span class=\"_ _3\"></span> (%) 0.75% 0.75% 0.75% 0.75% 0.32% 0.32% 5.80% 5.80% Expected dividends (pence)<span class=\"_ _3\"></span>           -              -     -   -   -   -   -   -  Year ended <span class=\"_ _3\"></span>31-Mar 2023 Issue date<span class=\"_ _3\"></span> 18<span class=\"ls0\">-Oct-</span>18<span class=\"_ _3\"></span><span class=\"ls0\"> </span>08<span class=\"ls0\">-<span class=\"ls54\">Jul</span>-</span>20<span class=\"ls0\"> </span>05<span class=\"ls0\">-Nov-<span class=\"lsd\">20</span> </span>16<span class=\"ls0\">-Mar-<span class=\"_ _3\"></span><span class=\"ls3\">21<span class=\"ls0\"> </span></span></span>10<span class=\"ls0\">-Nov-<span class=\"lsd\">21</span> </span>24<span class=\"ls0\">-Mar-<span class=\"_ _3\"></span><span class=\"ls3\">22<span class=\"ls0\"> </span></span></span>16<span class=\"ls0\">-Dec-<span class=\"lsd\">22</span> </span>Weighted ave<span class=\"_ _3\"></span>rage share price (p<span class=\"_ _3\"></span>ence) 26.80p 50.00p 48.00p 74.50p 97.73p 61.67p 30.00p Weighted ave<span class=\"_ _3\"></span>rage exercise price<span class=\"_ _3\"></span> (pence) 26.80p 36.00p 48.00p 74.50p 97.73p 61.67p 30.00p Expected v<span class=\"_ _3\"></span>olatility (%) 38.50% 49.67% 50.10% 40.20% 37.45% 42.11% 48.60% Expected life -<span class=\"_ _3\"></span> years 3 3 3 3 3 3 3 Risk free rate<span class=\"_ _3\"></span> (%) 0.75% 0.75% 0.75% 0.75% 0.32% 0.32% 5.80% Expected divid<span class=\"_ _3\"></span>ends (pence)           -              -     -   -   -   -   -  Expected volatil<span class=\"_ _3\"></span>ity was determined by calculating the historical volatility of the share price over a basket of similar businesses ove<span class=\"_ _3\"></span>r the pre<span class=\"_ _3\"></span>vious two yea<span class=\"_ _3\"></span>rs. The Group reco<span class=\"_ _3\"></span>gnised total e<span class=\"_ _3\"></span>xpenses of<span class=\"_ _3\"></span> \u00a3111,000 (<span class=\"_ _3\"></span>2023: \u00a3101,0<span class=\"_ _3\"></span>00) related t<span class=\"_ _3\"></span>o share-based payment<span class=\"_ _3\"></span>s. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-29": {
   "value": "27<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Retirem<span class=\"_ _3\"></span>ent benefi<span class=\"_ _3\"></span>t scheme </span></span>The <span class=\"_ _1b\"></span>Group <span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>perates <span class=\"_ _1b\"></span>defin<span class=\"_ _3\"></span>ed <span class=\"_ _1b\"></span>contribution <span class=\"_ _1b\"></span>sch<span class=\"_ _3\"></span>emes <span class=\"_ _1b\"></span>for <span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ployees. <span class=\"_ _1b\"></span>The <span class=\"_ _1b\"></span>assets <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>the <span class=\"_ _1b\"></span>schemes <span class=\"_ _1b\"></span>are <span class=\"_ _1b\"></span>held <span class=\"_ _1b\"></span>separat<span class=\"_ _3\"></span>ely from those<span class=\"_ _3\"></span> of the Group.<span class=\"_ _3\"></span> The Group als<span class=\"_ _3\"></span>o entere<span class=\"_ _3\"></span>d into an au<span class=\"_ _3\"></span>to-enrolment pension sche<span class=\"_ _3\"></span>me on 1<span class=\"_ _3\"></span> April 2014.  The <span class=\"_ _1e\"></span>charge <span class=\"_ _1f\"></span>in <span class=\"_ _1f\"></span>the <span class=\"_ _1e\"></span>consolidated <span class=\"_ _1f\"></span>income <span class=\"_ _1f\"></span>statement <span class=\"_ _1e\"></span>in <span class=\"_ _1f\"></span>the <span class=\"_ _1e\"></span>year <span class=\"_ _1f\"></span>was <span class=\"_ _1e\"></span>\u00a3331,000 <span class=\"_ _1f\"></span>(2023: <span class=\"_ _1f\"></span>\u00a3438,000) <span class=\"_ _1f\"></span>and <span class=\"_ _1e\"></span>cash <span class=\"_ _1f\"></span>contributions were \u00a3332,0<span class=\"_ _3\"></span>00 (2023: \u00a344<span class=\"_ _3\"></span>4,000). The amoun<span class=\"_ _3\"></span>t outstan<span class=\"_ _3\"></span>ding at the yea<span class=\"_ _3\"></span>r end was<span class=\"_ _3\"></span> \u00a370,000 (2023:<span class=\"_ _3\"></span>\u00a371,000) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-30": {
   "value": "28<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Capital co<span class=\"_ _1e\"></span>mm<span class=\"_ _0\"></span>itment<span class=\"_ _3\"></span>s </span></span>Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Contracts plac<span class=\"_ _3\"></span>ed for future<span class=\"_ _3\"></span> capital expenditure<span class=\"_ _3\"></span> not provided for in<span class=\"_ _3\"></span> the financia<span class=\"_ _3\"></span>l statements 16<span class=\"ls0\"> </span>144 - - 33<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Guara<span class=\"_ _3\"></span>ntees and o<span class=\"_ _3\"></span>ther financial co<span class=\"_ _3\"></span>mmitme<span class=\"_ _3\"></span>nts </span></span>The Group <span class=\"_ _3\"></span>has given<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>class g<span class=\"_ _3\"></span>uarantee facil<span class=\"_ _3\"></span>ity with i<span class=\"_ _3\"></span>ts ban<span class=\"_ _3\"></span>kers to <span class=\"_ _3\"></span>HMRC in<span class=\"_ _3\"></span> respect<span class=\"_ _3\"></span> of imp<span class=\"_ _3\"></span>ort dut<span class=\"_ _3\"></span>ies and V<span class=\"_ _3\"></span>AT with a<span class=\"_ _3\"></span> limit of \u00a3100,00<span class=\"_ _3\"></span>0 (2023: \u00a31<span class=\"_ _3\"></span>00,000). The Group has entered into two cross guarantees with various other Group companies<span class=\"_ _3\"></span> to secure their banking facilities one dated 10 <span class=\"_ _3\"></span>August 201<span class=\"_ _3\"></span>6, and one <span class=\"_ _3\"></span>dated 25 Ma<span class=\"_ _3\"></span>rch 2004. The Group has <span class=\"_ _3\"></span>entered into<span class=\"_ _3\"></span> a purchase c<span class=\"_ _3\"></span>redit card <span class=\"_ _3\"></span>facility via its ban<span class=\"_ _3\"></span>kers with a limit of \u00a370,<span class=\"_ _3\"></span>000 (2023: \u00a33<span class=\"_ _3\"></span>0,000) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-129": {
   "value": "28<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Capital co<span class=\"_ _1e\"></span>mm<span class=\"_ _0\"></span>itment<span class=\"_ _3\"></span>s </span></span>Group Company 2024 2023 2024 2023 \u00a3000 \u00a3000 \u00a3000 \u00a3000 Contracts plac<span class=\"_ _3\"></span>ed for future<span class=\"_ _3\"></span> capital expenditure<span class=\"_ _3\"></span> not provided for in<span class=\"_ _3\"></span> the financia<span class=\"_ _3\"></span>l statements 16<span class=\"ls0\"> </span>144 - - 33<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Guara<span class=\"_ _3\"></span>ntees and o<span class=\"_ _3\"></span>ther financial co<span class=\"_ _3\"></span>mmitme<span class=\"_ _3\"></span>nts </span></span>The Group <span class=\"_ _3\"></span>has given<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>class g<span class=\"_ _3\"></span>uarantee facil<span class=\"_ _3\"></span>ity with i<span class=\"_ _3\"></span>ts ban<span class=\"_ _3\"></span>kers to <span class=\"_ _3\"></span>HMRC in<span class=\"_ _3\"></span> respect<span class=\"_ _3\"></span> of imp<span class=\"_ _3\"></span>ort dut<span class=\"_ _3\"></span>ies and V<span class=\"_ _3\"></span>AT with a<span class=\"_ _3\"></span> limit of \u00a3100,00<span class=\"_ _3\"></span>0 (2023: \u00a31<span class=\"_ _3\"></span>00,000). The Group has entered into two cross guarantees with various other Group companies<span class=\"_ _3\"></span> to secure their banking facilities one dated 10 <span class=\"_ _3\"></span>August 201<span class=\"_ _3\"></span>6, and one <span class=\"_ _3\"></span>dated 25 Ma<span class=\"_ _3\"></span>rch 2004. The Group has <span class=\"_ _3\"></span>entered into<span class=\"_ _3\"></span> a purchase c<span class=\"_ _3\"></span>redit card <span class=\"_ _3\"></span>facility via its ban<span class=\"_ _3\"></span>kers with a limit of \u00a370,<span class=\"_ _3\"></span>000 (2023: \u00a33<span class=\"_ _3\"></span>0,000) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-31": {
   "value": "29<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Relat<span class=\"_ _3\"></span>ed party tra<span class=\"_ _3\"></span>nsactions </span></span> <span class=\"_ _82\"> </span>Transactions be<span class=\"_ _3\"></span>tween th<span class=\"_ _3\"></span>e parent Com<span class=\"_ _3\"></span>pany and i<span class=\"_ _3\"></span>ts subsidiari<span class=\"_ _3\"></span>es The amounts ow<span class=\"_ _3\"></span>ed by and<span class=\"_ _3\"></span> to subsidiar<span class=\"_ _3\"></span>y companies a<span class=\"_ _3\"></span>re:  2024 2023 \u00a3000 \u00a3000 Amounts receivable<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>from subs<span class=\"_ _3\"></span>idiary underta<span class=\"_ _3\"></span>kings 4,351 4,233 Amounts paya<span class=\"_ _3\"></span>ble to subsidiar<span class=\"_ _3\"></span>y undertakings (35) (35) The Company <span class=\"_ _3\"></span>received a divid<span class=\"_ _3\"></span>end of \u00a3Nil (<span class=\"_ _3\"></span>2023: \u00a3Nil) from <span class=\"_ _3\"></span>Potter &amp; Moo<span class=\"_ _3\"></span>re Innovations<span class=\"_ _3\"></span> Limited. During t<span class=\"_ _3\"></span>he yea<span class=\"_ _3\"></span>r end<span class=\"_ _3\"></span>ed <span class=\"_ _3\"></span>31 Ma<span class=\"_ _3\"></span>rch <span class=\"_ _3\"></span>2024 th<span class=\"_ _3\"></span>e <span class=\"_ _3\"></span>Company<span class=\"_ _3\"></span> charge<span class=\"_ _3\"></span>d rental<span class=\"_ _3\"></span> cha<span class=\"_ _3\"></span>rges o<span class=\"_ _3\"></span>f <span class=\"_ _3\"></span>\u00a3350,000 <span class=\"_ _3\"></span>(2023:<span class=\"_ _3\"></span> \u00a335<span class=\"_ _3\"></span>0,000) t<span class=\"_ _3\"></span>o Pott<span class=\"_ _3\"></span>er &amp; Moore Inno<span class=\"_ _3\"></span>vations Limi<span class=\"_ _3\"></span>ted.  <span class=\"_ _88\"> </span>Carty Johnson Lim<span class=\"_ _3\"></span>ited Carty <span class=\"_ _0\"></span>Johnson <span class=\"_ _0\"></span>Limited, <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Compan<span class=\"_ _3\"></span>y <span class=\"_ _0\"></span>of <span class=\"_ _1b\"></span>which Mr <span class=\"_ _1b\"></span>Joh<span class=\"_ _3\"></span>nson <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>a <span class=\"_ _0\"></span>Director <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>controlling <span class=\"_ _0\"></span>shareholder provides <span class=\"_ _0\"></span>internet support service<span class=\"_ _3\"></span>s. The followin<span class=\"_ _3\"></span>g amounts were<span class=\"_ _3\"></span> charged in th<span class=\"_ _1e\"></span>e year: Year ended  31<span class=\"ls0\">-Mar <span class=\"_ _3\"></span> </span>Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar<span class=\"ff2\"> </span></span>2024 2023 \u00a3000 \u00a3000 Charges for<span class=\"_ _3\"></span> internet supp<span class=\"_ _3\"></span>ort services 58<span class=\"ls0\"> </span>58<span class=\"ls0\"> </span>Amounts owed<span class=\"_ _3\"></span> to Carty John<span class=\"_ _3\"></span>son Limited Year ended  31<span class=\"ls0\">-Mar <span class=\"_ _3\"></span> </span>Year ended  31<span class=\"ls0\">-Mar <span class=\"_ _3\"></span> </span>2024 2023 \u00a3000 \u00a3000 Amounts paya<span class=\"_ _3\"></span>ble           -    - 29    Related par<span class=\"_ _3\"></span>ty transac<span class=\"_ _1e\"></span>t<span class=\"_ _0\"></span>ions <span class=\"ff2\">(continued)<span class=\"_ _3\"></span><span class=\"ff1\"> </span></span> <span class=\"_ _91\"> </span>Saxon Coas<span class=\"_ _3\"></span>t Consultan<span class=\"_ _3\"></span>ts Limited Saxon <span class=\"_ _1e\"></span>Coast <span class=\"_ _1e\"></span>Co<span class=\"_ _0\"></span>nsultant<span class=\"_ _3\"></span>s <span class=\"_ _3\"></span>Limited, <span class=\"_ _1e\"></span>a <span class=\"_ _3\"></span>Company<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>of <span class=\"_ _1e\"></span>which <span class=\"_ _1e\"></span>M<span class=\"_ _0\"></span>r <span class=\"_ _1e\"></span>O\u2019Shea <span class=\"_ _1e\"></span>is a <span class=\"_ _1f\"></span>D<span class=\"_ _0\"></span>irector<span class=\"ff2\"> <span class=\"_ _1e\"></span>and a<span class=\"_ _3\"></span> <span class=\"_ _3\"></span>contr<span class=\"_ _3\"></span>olling <span class=\"_ _1e\"></span>shareholder <span class=\"_ _1e\"></span>provides </span>Company sec<span class=\"_ _3\"></span>retarial services.<span class=\"_ _3\"></span> The followin<span class=\"_ _3\"></span>g amounts wer<span class=\"_ _3\"></span>e charged in th<span class=\"_ _3\"></span>e year: Year ended  31<span class=\"ls0\">-Mar <span class=\"_ _3\"></span> </span>Year ended<span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar<span class=\"ff2\"> </span></span>2024 2023 \u00a3000 \u00a3000 Charges for<span class=\"_ _3\"></span> Company secr<span class=\"_ _3\"></span>etarial services 33<span class=\"ls0\"> </span>21<span class=\"ls0\"> </span>There were<span class=\"_ _3\"></span> no amounts owe<span class=\"_ _3\"></span>d to Sa<span class=\"_ _3\"></span>xon Coast <span class=\"_ _3\"></span>Consultants Limi<span class=\"_ _3\"></span>ted at 31 Mar<span class=\"_ _3\"></span>ch 2024 (202<span class=\"_ _3\"></span>3: \u00a3Nil). Details of <span class=\"_ _0\"></span>the <span class=\"_ _0\"></span>remuneration paid <span class=\"_ _0\"></span>to <span class=\"_ _0\"></span>related parties <span class=\"_ _0\"></span>(as <span class=\"_ _0\"></span>well as <span class=\"_ _0\"></span>any <span class=\"_ _0\"></span>salaries and <span class=\"_ _0\"></span>bonuses waived) <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>included in <span class=\"_ _0\"></span>the Directors Remun<span class=\"_ _3\"></span>eration Rep<span class=\"_ _3\"></span>ort on pages <span class=\"_ _3\"></span>44 to 56. Remuneratio<span class=\"_ _3\"></span>n of key man<span class=\"_ _3\"></span>agement p<span class=\"_ _3\"></span>ersonnel  <span class=\"fs0 fc7\"> </span>The remunerat<span class=\"_ _3\"></span>ion of the Dire<span class=\"_ _3\"></span>ctors, who<span class=\"_ _3\"></span> are the ke<span class=\"_ _3\"></span>y manage<span class=\"_ _3\"></span>ment personn<span class=\"_ _3\"></span>el of the G<span class=\"_ _3\"></span>roup, is set out<span class=\"_ _3\"></span> below in aggregate for<span class=\"_ _3\"></span> each of the<span class=\"_ _3\"></span> categories <span class=\"_ _3\"></span>specified in IA<span class=\"_ _3\"></span>S 24, \u2018Rel<span class=\"_ _3\"></span>ated Party Disclosu<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>e\u2019.  Furthe<span class=\"_ _3\"></span>r inform<span class=\"_ _0\"></span><span class=\"ff2\">ation ab<span class=\"_ _3\"></span>out the </span>remuneration<span class=\"_ _3\"></span> of individual Di<span class=\"_ _3\"></span>rectors is p<span class=\"_ _3\"></span>rovided in the<span class=\"_ _3\"></span> audited part<span class=\"_ _3\"></span> of the Directo<span class=\"_ _3\"></span>rs\u2019 Remu<span class=\"_ _3\"></span>neration Report<span class=\"_ _3\"></span> on pages 44 to<span class=\"_ _3\"></span> 56. Year ended  31<span class=\"ls0\">-Mar </span>Year ended <span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar </span>2024 2023 \u00a3000 \u00a3000 Salaries and ot<span class=\"_ _3\"></span>her short te<span class=\"_ _3\"></span>rm benefits 421 508 Total 421 5<span class=\"ls3c\">08</span> ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-130": {
   "value": "30<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Note<span class=\"_ _3\"></span>s supporting<span class=\"_ _3\"></span> the cash <span class=\"_ _3\"></span>flow stateme<span class=\"_ _3\"></span>nt </span></span> <span class=\"_ _82\"> </span>Group  <span class=\"_ _82\"> </span>Analysis of chang<span class=\"_ _3\"></span>es in net <span class=\"_ _3\"></span>debt Overdraft Invoice Financing Mortgage Loan Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 202<span class=\"_ _3\"></span>3  26  1,557   2,467  1,940   5,990  Cash outflow - <span class=\"_ _3\"></span>principal (61) (1,557) (180) (1,329) (3,127) Cash outflow - int<span class=\"_ _3\"></span>erest - - (72) (123) (195) Interest accruin<span class=\"_ _3\"></span>g 72<span class=\"ls0\"> </span>- 72 12<span class=\"ls0\">3 </span>267 At 31 March <span class=\"_ _3\"></span>2024 37<span class=\"ls0\"> </span>- 2,287 61<span class=\"ls0\">1 </span>2,935 Overdraft Invoice Financing Mortgage Loan Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 202<span class=\"_ _3\"></span>2  495   1,267   2,642   2,645   7,049  Cash flows<span class=\"_ _3\"></span>  (600)  290   (252)  (816)  (1,378) Interest accruin<span class=\"_ _3\"></span>g  131   -   77   111   319  At 31 March <span class=\"_ _3\"></span>2023 26<span class=\"ls0\"> </span>1,557 2,467 1,940 5,990 The movemen<span class=\"_ _3\"></span>t in lease liabilities in th<span class=\"_ _3\"></span>e year is ana<span class=\"_ _3\"></span>lysed per<span class=\"_ _3\"></span> note 23. ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-32": {
   "value": "31<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Deferre<span class=\"_ _3\"></span>d tax </span></span>The movemen<span class=\"_ _3\"></span>t in deferred<span class=\"_ _3\"></span> tax provision is<span class=\"_ _3\"></span> analysed a<span class=\"_ _3\"></span>s follows. Group \u00a3000 At 1 April 202<span class=\"_ _3\"></span>2 2,640 Recognised in the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>income statemen<span class=\"_ _3\"></span>t (5) Recognised dire<span class=\"_ _3\"></span>ctly through <span class=\"_ _3\"></span>equity 303 Deferred tax<span class=\"_ _3\"></span> on intangibles 4 At 31 March <span class=\"_ _3\"></span>2023 2,942 Recognised in the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>income stat<span class=\"_ _3\"></span>ement <span class=\"ff6\">\u2013</span> impairment<span class=\"_ _3\"></span>  165 Derecognise<span class=\"_ _3\"></span>d in goodwill (1,282) Recognised in the<span class=\"_ _1e\"></span> <span class=\"_ _0\"></span>income stat<span class=\"_ _3\"></span>ement - other (50) Recognised dire<span class=\"_ _3\"></span>ctly through <span class=\"_ _3\"></span>equity 23<span class=\"ls0\"> </span>At 31 March <span class=\"_ _3\"></span>2024 1,798 Deferred tax<span class=\"_ _3\"></span> is represented<span class=\"_ _3\"></span> by: Year ended  31<span class=\"ls0\">-Mar 2<span class=\"_ _3\"></span>024 </span>Year ended <span class=\"_ _3\"></span> 31<span class=\"ls0\">-Mar 2<span class=\"_ _3\"></span>023 </span>\u00a3000 \u00a3000 Capital allowances<span class=\"_ _3\"></span> in advance<span class=\"_ _3\"></span> of depreciat<span class=\"_ _3\"></span>ion 53<span class=\"ls0\">8 </span>638 Share based<span class=\"_ _3\"></span> payments (<span class=\"ls3\">60</span>) (112) Acquisitions 1,<span class=\"ls0\">409 </span>2,526 Other temp<span class=\"_ _3\"></span>orary differenc<span class=\"_ _3\"></span>es (89) (110) Net deferred<span class=\"_ _3\"></span> tax liability 1,798 2,942 The rate of <span class=\"_ _3\"></span>corporation ta<span class=\"_ _3\"></span>x from 1 A<span class=\"_ _3\"></span>pril 2023 was increas<span class=\"_ _3\"></span>ed from 1<span class=\"_ _3\"></span>9% to 25%, and<span class=\"_ _3\"></span> therefore<span class=\"_ _3\"></span> this has been<span class=\"_ _3\"></span> considered when<span class=\"_ _3\"></span> calculating d<span class=\"_ _3\"></span>eferred tax at<span class=\"_ _3\"></span> the reporting<span class=\"_ _3\"></span> date. Defe<span class=\"_ _3\"></span>rred tax bal<span class=\"_ _3\"></span>ances at <span class=\"_ _3\"></span>the reporting date<span class=\"_ _3\"></span> are measured at<span class=\"_ _3\"></span> <span class=\"lsd\">25</span>% (2023: 25%).<span class=\"ff1\"> </span>Accelerated t<span class=\"_ _3\"></span>ax depreciation PPE<span class=\"ls0\"> </span>Provision Share based payment Acquisitions<span class=\"_ _3\"></span> Losses carried forward Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 202<span class=\"_ _3\"></span>3 638   <span class=\"lsd\">16</span>  (112) 2,526  (126) 2,942 Charged to pr<span class=\"_ _3\"></span>ofit (100) 22<span class=\"ls0\"> </span>29<span class=\"ls0\"> </span>165 (1) 11<span class=\"ls0\">5 </span>Credited direct<span class=\"_ _3\"></span>ly through<span class=\"_ _3\"></span> equity - - 23<span class=\"ls0\"> </span>- - 23<span class=\"ls0\"> </span>Derecognise<span class=\"_ _3\"></span>d in goodwill - - - (1,282) (1,282) At 31 Mar 2<span class=\"_ _3\"></span>024 53<span class=\"ls0\">8 </span>38<span class=\"ls0\"> </span>(<span class=\"ls3b\">60</span>) 1,<span class=\"ls0\">409 </span>(127) 1,798 Deferred tax<span class=\"_ _3\"></span> on acquisit<span class=\"_ _3\"></span>ions relates to th<span class=\"_ _3\"></span>e deferred tax<span class=\"_ _3\"></span> liability in relation to<span class=\"_ _3\"></span> the valua<span class=\"_ _3\"></span>tion of brands ac<span class=\"_ _3\"></span>quired during the prio<span class=\"_ _3\"></span>r year. Bran<span class=\"_ _3\"></span>ds of \u00a310,<span class=\"_ _3\"></span>088,000 <span class=\"_ _3\"></span>were acquired during t<span class=\"_ _3\"></span>he year to 31<span class=\"_ _3\"></span> March 2022,<span class=\"_ _3\"></span> see note 8 fo<span class=\"_ _3\"></span>r further detai<span class=\"_ _3\"></span>ls. The deferred<span class=\"_ _3\"></span> tax cha<span class=\"_ _3\"></span>rged derecognised is<span class=\"_ _3\"></span> in relation to<span class=\"_ _3\"></span> the impairment<span class=\"_ _3\"></span> of the Emma Ha<span class=\"_ _1e\"></span>r<span class=\"_ _0\"></span>die goodwill, see n<span class=\"_ _3\"></span>ote 13 for fu<span class=\"_ _3\"></span>rther detail<span class=\"_ _3\"></span>s. The movemen<span class=\"_ _3\"></span>t in the defer<span class=\"_ _3\"></span>red tax ass<span class=\"_ _3\"></span>ets and liabilities durin<span class=\"_ _3\"></span>g the prior yea<span class=\"_ _3\"></span>r is shown bel<span class=\"_ _1e\"></span>o<span class=\"_ _0\"></span>w: Accelerated t<span class=\"_ _3\"></span>ax depreciation PPE<span class=\"ls0\"> </span>Provision Share based payment Acquisitions<span class=\"_ _3\"></span> Losses carried forward Total \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 \u00a3000 At 1 April 202<span class=\"_ _3\"></span>2 629   (14)  (497) 2,522  - 2,640 Charged to pr<span class=\"_ _3\"></span>ofit 9 <span class=\"ls0\"> </span> <span class=\"lsd\">30</span>  <span class=\"lsd\">82</span> -           (126) (5) Recognised in <span class=\"_ _3\"></span>goodwill - - - 4 <span class=\"ls0\"> </span>- 4 Credited direct<span class=\"_ _3\"></span>ly through<span class=\"_ _3\"></span> equity -  - 303  -<span class=\"ls33\">   </span> - 303 At 31 Mar 2<span class=\"_ _3\"></span>023 638   <span class=\"ls3b\">16</span>  (112) 2,526  (126) 2,942 ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-421": {
   "value": "33<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Guara<span class=\"_ _3\"></span>ntees and o<span class=\"_ _3\"></span>ther financial co<span class=\"_ _3\"></span>mmitme<span class=\"_ _3\"></span>nts </span></span>The Group <span class=\"_ _3\"></span>has given<span class=\"_ _3\"></span> a <span class=\"_ _3\"></span>class g<span class=\"_ _3\"></span>uarantee facil<span class=\"_ _3\"></span>ity with i<span class=\"_ _3\"></span>ts ban<span class=\"_ _3\"></span>kers to <span class=\"_ _3\"></span>HMRC in<span class=\"_ _3\"></span> respect<span class=\"_ _3\"></span> of imp<span class=\"_ _3\"></span>ort dut<span class=\"_ _3\"></span>ies and V<span class=\"_ _3\"></span>AT with a<span class=\"_ _3\"></span> limit of \u00a3100,00<span class=\"_ _3\"></span>0 (2023: \u00a31<span class=\"_ _3\"></span>00,000). The Group has entered into two cross guarantees with various other Group companies<span class=\"_ _3\"></span> to secure their banking facilities one dated 10 <span class=\"_ _3\"></span>August 201<span class=\"_ _3\"></span>6, and one <span class=\"_ _3\"></span>dated 25 Ma<span class=\"_ _3\"></span>rch 2004. The Group has <span class=\"_ _3\"></span>entered into<span class=\"_ _3\"></span> a purchase c<span class=\"_ _3\"></span>redit card <span class=\"_ _3\"></span>facility via its ban<span class=\"_ _3\"></span>kers with a limit of \u00a370,<span class=\"_ _3\"></span>000 (2023: \u00a33<span class=\"_ _3\"></span>0,000) ",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-33": {
   "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 2024.",
   "dimensions": {
    "concept": "creightonsplc:DescriptionOfEmployeeBenefitTrustExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-131": {
   "value": "34<span class=\"ff4 ls0\"> <span class=\"_ _85\"> </span><span class=\"ff1\">Employ<span class=\"_ _3\"></span>ee Benefici<span class=\"_ _3\"></span>al Trust (EBT)<span class=\"_ _3\"></span> </span></span>The <span class=\"_ _0\"></span>Company <span class=\"_ _0\"></span>created <span class=\"_ _0\"></span>an <span class=\"_ _0\"></span>Employee <span class=\"_ _0\"></span>Beneficial <span class=\"_ _0\"></span>Trust <span class=\"_ _0\"></span>on <span class=\"_ _1b\"></span>29 October <span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>021. <span class=\"_ _0\"></span>The <span class=\"_ _0\"></span>Trust <span class=\"_ _0\"></span>was <span class=\"_ _0\"></span>created <span class=\"_ _1b\"></span>t<span class=\"_ _3\"></span>o <span class=\"_ _0\"></span>purchase <span class=\"_ _0\"></span>and <span class=\"_ _0\"></span>hold shares in Cr<span class=\"_ _3\"></span>eightons <span class=\"ls4\">PLC</span> to sa<span class=\"_ _3\"></span>tisfy share a<span class=\"_ _3\"></span>wards un<span class=\"_ _3\"></span>der the <span class=\"_ _3\"></span>Groups shar<span class=\"_ _3\"></span>e option scheme.<span class=\"_ _3\"></span> There<span class=\"_ _3\"></span> has been n<span class=\"_ _3\"></span>o movem<span class=\"_ _3\"></span>ent in the EBT durin<span class=\"_ _3\"></span>g the year<span class=\"_ _3\"></span> ended 31<span class=\"_ _3\"></span> March 2024.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "fact-34": {
   "value": "1210 Lincoln Road  Peterborough  PE4 6ND ",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800WROWAJUBGSAJ57",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  }
 }
}