{
"documentInfo": {
"documentType": "https://xbrl.org/2021/xbrl-json",
"features": {
"xbrl:canonicalValues": true
},
"namespaces": {
"fpp": "http://www.fragrantprosperityholdings.com/xbrl/2025",
"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://www.fragrantprosperityholdings.com/xbrl/2025/213800WZ5CZJXHTI7U71-2025-03-31.xsd"
]
},
"facts": {
"Tag133": {
"value": "\nThe registered office of the Company is at \nVistra Corporate Services Centre, Wickhams Cay II, Road Town, Tortola, VG1110, British Virgin \nIslands.\n",
"dimensions": {
"concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag1": {
"value": "151321.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag3": {
"value": "82281.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:OtherExpenseByNature",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag2": {
"value": "31613.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag4": {
"value": "29596.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:InterestExpense",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag10": {
"value": "-182934.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag9": {
"value": "-111877.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag7": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag8": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag12": {
"value": "-182934.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag11": {
"value": "-111877.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLossAttributableToOwnersOfParent",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag6": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag5": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:OtherComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag14": {
"value": "-182934.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag13": {
"value": "-111877.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag16": {
"value": "-0.29",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag17": {
"value": "-0.29",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag18": {
"value": "-0.18",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:BasicEarningsLossPerShare",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag15": {
"value": "-0.18",
"decimals": 2,
"dimensions": {
"concept": "ifrs-full:DilutedEarningsLossPerShare",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP/xbrli:shares"
}
},
"Tag160": {
"value": "\n
\nThis report was approved by the board and authorised for issue on and signed on its behalf by;
\n
\n
\n\u2026\u2026\u2026\u2026\u2026\u2026\u2026
\nSimon Retter
\nDirector
\n
\n30 July 2025
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag134": {
"value": "67879.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag142": {
"value": "109688.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag135": {
"value": "25663.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CurrentPrepayments",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag143": {
"value": "15750.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CurrentPrepayments",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag136": {
"value": "93542.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag144": {
"value": "125438.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Assets",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag137": {
"value": "224277.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag145": {
"value": "158952.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:TradeAndOtherCurrentPayablesToTradeSuppliers",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag138": {
"value": "133479.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AccrualsClassifiedAsCurrent",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag146": {
"value": "79279.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AccrualsClassifiedAsCurrent",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag139": {
"value": "567560.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag147": {
"value": "535947.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CurrentNotesAndDebenturesIssuedAndCurrentPortionOfNoncurrentNotesAndDebenturesIssued",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag158": {
"value": "925216.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag159": {
"value": "774178.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Liabilities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag155": {
"value": "-831674.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:NetAssetsLiabilities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag156": {
"value": "-648740.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:NetAssetsLiabilities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag140": {
"value": "1492146.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag153": {
"value": "-2375363.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag157": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ReserveOfSharebasedPayments",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag141": {
"value": "51543.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstruments",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag148": {
"value": "1492146.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssuedCapital",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag154": {
"value": "-2217106.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:RetainedEarnings",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag149": {
"value": "24677.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ReserveOfSharebasedPayments",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag150": {
"value": "51543.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstruments",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag151": {
"value": "-831674.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag152": {
"value": "-648740.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag45": {
"value": "-182934.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag46": {
"value": "-111877.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLossBeforeTax",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag19": {
"value": "31613.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag23": {
"value": "29596.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForInterestExpense",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag38": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForSharebasedPayments",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag40": {
"value": "-151321.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag41": {
"value": "-82281.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperationsBeforeChangesInWorkingCapital",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag20": {
"value": "119425.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag47": {
"value": "-3426.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForIncreaseDecreaseInTradeAndOtherPayables",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag44": {
"value": "-9913.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag39": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:AdjustmentsForDecreaseIncreaseInTradeAndOtherReceivables",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag42": {
"value": "-41809.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag43": {
"value": "-85707.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInOperatingActivities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag28": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssuingShares",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag29": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProceedsFromIssuingShares",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag30": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:PaymentsForShareIssueCosts",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag31": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:PaymentsForShareIssueCosts",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag32": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag33": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:RepaymentsOfBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag34": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag35": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProceedsFromBorrowingsClassifiedAsFinancingActivities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag36": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag37": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag22": {
"value": "-41809.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag24": {
"value": "-85707.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag26": {
"value": "109688.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag27": {
"value": "195395.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag21": {
"value": "67879.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag25": {
"value": "109688.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:CashAndCashEquivalents",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag64": {
"value": "1492146.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag80": {
"value": "51543.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag96": {
"value": "24677.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag112": {
"value": "-2105229.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag48": {
"value": "-536863.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag65": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag81": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag97": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag113": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag55": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag66": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag82": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag98": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag114": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag56": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag67": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag83": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag99": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag115": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag57": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag68": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag84": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag100": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag116": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag58": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag69": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag85": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag101": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag117": {
"value": "-111877.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag54": {
"value": "-111877.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag70": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag86": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag102": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag118": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag59": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag71": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag87": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag103": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag119": {
"value": "-111877.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag53": {
"value": "-111877.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag72": {
"value": "1492146.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag88": {
"value": "51543.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag104": {
"value": "24677.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag120": {
"value": "-2217106.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag52": {
"value": "-648740.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag73": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag89": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag105": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag121": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag60": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IssueOfEquity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag74": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag90": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag106": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag122": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag61": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ShareIssueRelatedCost",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag75": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag91": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag107": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag123": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag62": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:DecreaseThroughDerecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag76": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag92": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag108": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag124": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag63": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "fpp:IncreaseThroughRecognitionOfConvertibleLoan",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag77": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag93": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag109": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag125": {
"value": "-182934.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag51": {
"value": "-182934.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ProfitLoss",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag130": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag131": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag129": {
"value": "-24677.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag128": {
"value": "24677.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag132": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:IncreaseDecreaseThroughSharebasedPaymentTransactions",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag78": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag94": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag110": {
"value": "-24677.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag126": {
"value": "-158257.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag50": {
"value": "-182934.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:ComprehensiveIncome",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag79": {
"value": "1492146.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:IssuedCapitalMember",
"unit": "iso4217:GBP"
}
},
"Tag95": {
"value": "51543.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember",
"unit": "iso4217:GBP"
}
},
"Tag111": {
"value": "0.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:ReserveOfSharebasedPaymentsMember",
"unit": "iso4217:GBP"
}
},
"Tag127": {
"value": "-2375363.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"ifrs-full:ComponentsOfEquityAxis": "ifrs-full:RetainedEarningsMember",
"unit": "iso4217:GBP"
}
},
"Tag49": {
"value": "-831674.0",
"decimals": 0,
"dimensions": {
"concept": "ifrs-full:Equity",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2025-04-01T00:00:00",
"unit": "iso4217:GBP"
}
},
"Tag161": {
"value": "FRAGRANT PROSPERITY HOLDINGS LTD",
"dimensions": {
"concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag162": {
"value": "\n1. GENERAL INFORMATION
\n
\nThe Company was incorporated in the British Virgin Islands on 28 January 2016 as an exempted
\ncompany with limited liability.
\n
\nThe Company\u2019s Ordinary shares are currently admitted to a standard listing on the Official List
\nand to trading on the London Stock Exchange.
\n
\n
\n\nOn the 12 December 2017 the company changed its name from Vale International Group Ltd to
\nFragrant Prosperity Holdings Ltd.
\n\n\n
\n
\nThe Company\u2019s nature of operations is to act as a special purpose acquisition company.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag163": {
"value": "British Virgin Islands",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag164": {
"value": "company with limited liability",
"dimensions": {
"concept": "ifrs-full:LegalFormOfEntity",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag165": {
"value": "\nOn the 12 December 2017 the company changed its name from Vale International Group Ltd to \nFragrant Prosperity Holdings Ltd.\n\n",
"dimensions": {
"concept": "ifrs-full:ExplanationOfChangeInNameOfReportingEntityOrOtherMeansOfIdentificationFromEndOfPrecedingReportingPeriod",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag166": {
"value": "The Company\u2019s nature of operations is to act as a special purpose acquisition company.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag167": {
"value": "\n
\n
\n2. ACCOUNTING POLICIES
\n
\nThe Board has reviewed the accounting policies set out below and considers them to be the most
\nappropriate to the Company\u2019s business activities.
\n
\n\n
\n
\nBasis of preparation
\n
\n\nThe financial statements have been prepared in accordance with International Financial Reporting
\nStandards (IFRS) as adopted by the United Kingdom and IFRIC interpretations applicable to
\ncompanies reporting under IFRS. The financial statements have been prepared under the historical
\ncost convention as modified for financial assets carried at fair value.
\n
\n\n\n
\n\nThe financial information of the Company is presented in British Pound Sterling (\u201c\u00a3\u201d) which is
\nthe Company\u2019s functional and presentational currency.
\n
\n\n\n
\n\n\n
\n\n
\n\nStandards and interpretations issued but not yet applied
\n
\nAt the date of authorisation of this financial information, the Directors have reviewed the Standards
\nin issue by the International Accounting Standards Board (\u201cIASB\u201d) and IFRIC, which are effective
\nfor accounting periods beginning on or after the stated effective date. In their view, none of these
\nstandards would have a material impact on the financial reporting of the Company.
\n
\n
\n\n\n
\n\n\n
\n\n\n
\n
\n
\n\nGoing concern
\n
\nUntil such time as the Company makes a significant investment it will meet its day to day working
\ncapital requirements from its existing cash reserves and by raising new equity finance.
\n
\nIn the year ended 31 March 2025 the Company recorded a loss after tax of \u00a3182,934 (2024:
\n\u00a3111,877 ) and a net cash outflow from operating activities of \u00a341,809 (2024: \u00a385,707).
\n
\nThe directors have prepared cash flow forecasts covering a period of at least 12 months from the
\ndate of approval of the financial statements which assume that no significant investment activity
\nis undertaken unless sufficient funding is in place.
\n
\nThe Company had cash of \u00a367,879 at 31 March 2025 which the directors believe is insufficient to
\nundertake the required steps to make an investment and fulfil its investment mandate and at the
\nyear end the Company was therefore seeking to raise additional capital to proceed with its strategy.
\n
\nPost year end the Company agreed the refinancing of certain debts on the balance sheet as well
\nraising \u00a31,000,000 of new equity to provide working capital in order for the Company strategy to
\nbe executed.
\n
\nDuring the year the Company incurred predominantly ongoing administrative costs, as well as
\nsome minor expenditure on legal and other associated costs related to the identification of potential
\ntargets.
\n
\nAs the company has no revenue it is reliant on its existing cash resources to fund any ongoing
\nexpenditure. Should a potential target be identified and significant expenses incurred in the course
\nof undertaking due diligence then the Company might be in a position that its cash resources are
\ndepleted and any potential deal may or may not complete. Should any potential deal fail and
\nsignificant expenses be incurred then the Company might be required to raise additional capital to
\ncontinue its strategy.
\n
\n
\n\n\n\n
\nCash and cash equivalents
\n
\nThe Company considers any cash on short-term deposits and other short term investments to be
\ncash equivalents.
\n
\n\n\n
\n\nTrade Creditors
\nTrade creditors (being obligations to pay for goods or services acquired in the ordinary course of
\nbusiness are recognised when the company becomes party to the contractual provision of the
\nsuppliers invoice and are initially recorded at fair value, which is generally the invoiced amount.
\n
\n\n\nAccruals
\nAccruals represent liabilities for goods or services received by the Company during the reporting
\nperiod for which payment has not yet been made or invoiced by the supplier. Accruals are
\nrecognised when the Company has a present obligation as a result of a past event and are
\nmeasured at the best estimate of the amount required to settle the obligation.
\n
\n\n\n
\n
\n
\nPrepayments
\nPrepayments represent payments made by the Company for goods and services that have not yet
\nbeen received or consumed at the end of the reporting period. Prepayments are recognised when
\nthe company makes a payment in advance for goods or services and are initially recognised at the
\namount paid in advance representing the fair value of consideration given.
\n\n
\nTaxation
\n
\nThe tax currently payable is based on the taxable profit for the period. Taxable profit differs from
\nnet profit as reported in the income statement because it excludes items of income or expense that
\nare taxable or deductible in other periods and it further excludes items that are never taxable or
\ndeductible. The Company\u2019s liability for current tax is calculated using tax rates that have been
\nenacted or substantively enacted by the reporting date.
\n
\n\nDeferred income tax is provided for using the liability method on temporary timing differences at
\nthe reporting date between the tax basis of assets and liabilities and their carrying amounts for
\nfinancial reporting purposes. Deferred income tax liabilities are recognised in full for all temporary
\ndifferences. Deferred income tax assets are recognised for all deductible temporary differences
\ncarried forward of unused tax credits and unused tax losses to the extent that it is probable that
\ntaxable profits will be available against which the deductible temporary differences and carry-
\nforward of unused tax credits and unused losses can be utilised.
\n
\nThe carrying amount of deferred income tax assets is assessed at each reporting date and reduced
\nto the extent that it is no longer probable that sufficient taxable profits will be available to allow
\nall or part of the deferred income tax asset to be utilised. Unrecognised deferred income tax assets
\nare reassessed at each reporting date and are recognised to the extent that is probable that future
\ntaxable profits will allow the deferred income tax asset to be recovered.
\n
\n\n\n
\n\n\n
\n\n
\nFinancial instruments
\n
\nFinancial assets and financial liabilities are recognised on the statement of financial position when
\nthe company becomes a party to the contractual provisions of the instrument.
\n
\n\nFinancial assets
\n
\nFinancial assets are classified, at initial recognition, as subsequently measured at amortised cost,
\nfair value through other comprehensive income (OCI), and fair value through profit or loss. The
\nclassification of financial assets at initial recognition depends on the financial asset\u2019s contractual
\ncash flow characteristics and the Group\u2019s business model for managing them.
\n
\nThe classification depends on the purpose for which the financial assets were acquired.
\nManagement determines the classification of its financial assets at initial recognition and re-
\nevaluates this classification at every reporting date.
\n
\nAs at the reporting date, the Group did not have any financial assets subsequently measured at fair
\nvalue.
\n
\n\n\n
\n
\n\n\n
\n
\n\n\n
\n
\n
\n
\n
\n
\n
\n
\n\nOperating segments
\n
\nThe directors are of the opinion that the business of the Company comprises a single activity, that
\nof an investment company. Consequently, all activities relate to this segment.
\n
\n\n\n
\n\n
\n\n\nConvertible Loan Notes
\n
\nInitial Recognition
\nUpon issuance, convertible loan notes are recognised in accordance with IAS 32 and IFRS 9. The
\ninstrument is split into its liability and equity components based on the following approach:
\n
\n\u2022 Liability Component: The fair value of the liability component is determined first by
\ndiscounting the contractual stream of future cash flows (interest and principal) at the
\nmarket interest rate for a similar debt instrument without the conversion option. This
\nrepresents the present value of the issuer\u2019s obligation.
\n
\n\u2022 Equity Component: The equity component, representing the conversion option, is
\ncalculated as the residual amount, i.e., the difference between the total proceeds received
\nfrom the issuance of the convertible loan note and the fair value of the liability
\ncomponent.
\n
\n
\n\n\n
\n\n\n
\n\n\n
\nSubsequent Measurement
\n
\nLiability Component: The liability component is subsequently measured at amortised cost using
\nthe effective interest method. Interest expense is recognised in profit or loss based on the
\neffective interest rate, which reflects the true economic cost of the borrowing.
\n
\nEquity Component: The equity component is not remeasured after initial recognition, as it
\nrepresents the residual value of the conversion option classified as equity.
\n
\n\n
\n
\n\nDerecognition and Conversion
\n
\nAt Maturity (No Conversion): If the conversion option is not exercised, the liability component is
\nderecognised upon repayment of the principal and accrued interest. Any related transaction costs
\nor fees are recognized in profit or loss.
\n
\nUpon Conversion: If the conversion option is exercised, the carrying amount of the liability
\ncomponent and the equity component are derecognised. The issuance of equity instruments is
\nrecognised in equity (e.g., share capital and share premium) at the carrying amount of the
\nderecognised components, with no gain or loss recognised on conversion.
\n
\n\n\n
\n\n\n
\n\nCritical accounting estimates and judgements
\n
\nThe preparation of financial statements in compliance with IFRS as adopted for use by the United
\nKingdom requires the use of certain critical accounting estimates or judgements. The directors do
\nnot consider there to be any key estimation uncertainty. In respect of critical judgements, the only
\nkey judgement is the adoption of going concern on the basis for preparing the financial statements,
\ndetails of which are set out in note 2.
\n
\n\n\n
\n\n\n
\n
\n\nShare based payments
\n
\nThe Company operates equity-settled, share-based compensation plans, under which the entity
\nreceives services from employees as consideration for equity instruments (options) of the
\nCompany. The fair value of employee services received in exchange for the grant of share options
\nare recognised as an expense. The total expense to be apportioned over the vesting period is
\ndetermined by reference to the fair value of the options granted:
\n
\n\u2022 including any market performance conditions;
\n\u2022 excluding the impact of any service and non-market performance vesting
\nconditions; and
\n\u2022 including the impact of any non-vesting conditions.
\n
\nNon-market performance and service conditions are included in assumptions about the number of
\noptions that are expected to vest. The total expense is recognised over the vesting period, which is
\nthe period over which all of the specified vesting conditions are to be satisfied. At the end of each
\nreporting period the Company revises its estimate of the number of options that are expected to
\nvest.
\n
\nIt recognises the impact of the revision of original estimates, if any, in profit or loss, with a
\ncorresponding adjustment to equity.
\n
\nWhen options are exercised, the Company issues new shares. The proceeds received net of any
\ndirectly attributable transaction costs are credited to share capital (nominal value) and share
\npremium.
\n
\nThe fair value of goods or services received in exchange for shares is recognised as an expense.
\n
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag172": {
"value": "\n
\n
\nBasis of preparation
\n
\n\nThe financial statements have been prepared in accordance with International Financial Reporting
\nStandards (IFRS) as adopted by the United Kingdom and IFRIC interpretations applicable to
\ncompanies reporting under IFRS. The financial statements have been prepared under the historical
\ncost convention as modified for financial assets carried at fair value.
\n
\n\n\n
\n\nThe financial information of the Company is presented in British Pound Sterling (\u201c\u00a3\u201d) which is
\nthe Company\u2019s functional and presentational currency.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag173": {
"value": "\nThe financial statements have been prepared in accordance with International Financial Reporting
\nStandards (IFRS) as adopted by the United Kingdom and IFRIC interpretations applicable to
\ncompanies reporting under IFRS. The financial statements have been prepared under the historical
\ncost convention as modified for financial assets carried at fair value.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag174": {
"value": "\nThe financial information of the Company is presented in British Pound Sterling (\u201c\u00a3\u201d) which is
\nthe Company\u2019s functional and presentational currency.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag175": {
"value": "\n
\n\nStandards and interpretations issued but not yet applied
\n
\nAt the date of authorisation of this financial information, the Directors have reviewed the Standards
\nin issue by the International Accounting Standards Board (\u201cIASB\u201d) and IFRIC, which are effective
\nfor accounting periods beginning on or after the stated effective date. In their view, none of these
\nstandards would have a material impact on the financial reporting of the Company.
\n
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag176": {
"value": "\nStandards and interpretations issued but not yet applied
\n
\nAt the date of authorisation of this financial information, the Directors have reviewed the Standards
\nin issue by the International Accounting Standards Board (\u201cIASB\u201d) and IFRIC, which are effective
\nfor accounting periods beginning on or after the stated effective date. In their view, none of these
\nstandards would have a material impact on the financial reporting of the Company.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag177": {
"value": "\nGoing concern
\n
\nUntil such time as the Company makes a significant investment it will meet its day to day working
\ncapital requirements from its existing cash reserves and by raising new equity finance.
\n
\nIn the year ended 31 March 2025 the Company recorded a loss after tax of \u00a3182,934 (2024:
\n\u00a3111,877 ) and a net cash outflow from operating activities of \u00a341,809 (2024: \u00a385,707).
\n
\nThe directors have prepared cash flow forecasts covering a period of at least 12 months from the
\ndate of approval of the financial statements which assume that no significant investment activity
\nis undertaken unless sufficient funding is in place.
\n
\nThe Company had cash of \u00a367,879 at 31 March 2025 which the directors believe is insufficient to
\nundertake the required steps to make an investment and fulfil its investment mandate and at the
\nyear end the Company was therefore seeking to raise additional capital to proceed with its strategy.
\n
\nPost year end the Company agreed the refinancing of certain debts on the balance sheet as well
\nraising \u00a31,000,000 of new equity to provide working capital in order for the Company strategy to
\nbe executed.
\n
\nDuring the year the Company incurred predominantly ongoing administrative costs, as well as
\nsome minor expenditure on legal and other associated costs related to the identification of potential
\ntargets.
\n
\nAs the company has no revenue it is reliant on its existing cash resources to fund any ongoing
\nexpenditure. Should a potential target be identified and significant expenses incurred in the course
\nof undertaking due diligence then the Company might be in a position that its cash resources are
\ndepleted and any potential deal may or may not complete. Should any potential deal fail and
\nsignificant expenses be incurred then the Company might be required to raise additional capital to
\ncontinue its strategy.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag178": {
"value": "\n
\nCash and cash equivalents
\n
\nThe Company considers any cash on short-term deposits and other short term investments to be
\ncash equivalents.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag179": {
"value": "\nTrade Creditors
\nTrade creditors (being obligations to pay for goods or services acquired in the ordinary course of
\nbusiness are recognised when the company becomes party to the contractual provision of the
\nsuppliers invoice and are initially recorded at fair value, which is generally the invoiced amount.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag180": {
"value": "\n
\nTaxation
\n
\nThe tax currently payable is based on the taxable profit for the period. Taxable profit differs from
\nnet profit as reported in the income statement because it excludes items of income or expense that
\nare taxable or deductible in other periods and it further excludes items that are never taxable or
\ndeductible. The Company\u2019s liability for current tax is calculated using tax rates that have been
\nenacted or substantively enacted by the reporting date.
\n
\n\nDeferred income tax is provided for using the liability method on temporary timing differences at
\nthe reporting date between the tax basis of assets and liabilities and their carrying amounts for
\nfinancial reporting purposes. Deferred income tax liabilities are recognised in full for all temporary
\ndifferences. Deferred income tax assets are recognised for all deductible temporary differences
\ncarried forward of unused tax credits and unused tax losses to the extent that it is probable that
\ntaxable profits will be available against which the deductible temporary differences and carry-
\nforward of unused tax credits and unused losses can be utilised.
\n
\nThe carrying amount of deferred income tax assets is assessed at each reporting date and reduced
\nto the extent that it is no longer probable that sufficient taxable profits will be available to allow
\nall or part of the deferred income tax asset to be utilised. Unrecognised deferred income tax assets
\nare reassessed at each reporting date and are recognised to the extent that is probable that future
\ntaxable profits will allow the deferred income tax asset to be recovered.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag181": {
"value": "\nDeferred income tax is provided for using the liability method on temporary timing differences at
\nthe reporting date between the tax basis of assets and liabilities and their carrying amounts for
\nfinancial reporting purposes. Deferred income tax liabilities are recognised in full for all temporary
\ndifferences. Deferred income tax assets are recognised for all deductible temporary differences
\ncarried forward of unused tax credits and unused tax losses to the extent that it is probable that
\ntaxable profits will be available against which the deductible temporary differences and carry-
\nforward of unused tax credits and unused losses can be utilised.
\n
\nThe carrying amount of deferred income tax assets is assessed at each reporting date and reduced
\nto the extent that it is no longer probable that sufficient taxable profits will be available to allow
\nall or part of the deferred income tax asset to be utilised. Unrecognised deferred income tax assets
\nare reassessed at each reporting date and are recognised to the extent that is probable that future
\ntaxable profits will allow the deferred income tax asset to be recovered.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag182": {
"value": "\n
\nFinancial instruments
\n
\nFinancial assets and financial liabilities are recognised on the statement of financial position when
\nthe company becomes a party to the contractual provisions of the instrument.
\n
\n\nFinancial assets
\n
\nFinancial assets are classified, at initial recognition, as subsequently measured at amortised cost,
\nfair value through other comprehensive income (OCI), and fair value through profit or loss. The
\nclassification of financial assets at initial recognition depends on the financial asset\u2019s contractual
\ncash flow characteristics and the Group\u2019s business model for managing them.
\n
\nThe classification depends on the purpose for which the financial assets were acquired.
\nManagement determines the classification of its financial assets at initial recognition and re-
\nevaluates this classification at every reporting date.
\n
\nAs at the reporting date, the Group did not have any financial assets subsequently measured at fair
\nvalue.
\n
\n\n\n
\n
\n\n\n
\n\n\nConvertible Loan Notes
\n
\nInitial Recognition
\nUpon issuance, convertible loan notes are recognised in accordance with IAS 32 and IFRS 9. The
\ninstrument is split into its liability and equity components based on the following approach:
\n
\n\u2022 Liability Component: The fair value of the liability component is determined first by
\ndiscounting the contractual stream of future cash flows (interest and principal) at the
\nmarket interest rate for a similar debt instrument without the conversion option. This
\nrepresents the present value of the issuer\u2019s obligation.
\n
\n\u2022 Equity Component: The equity component, representing the conversion option, is
\ncalculated as the residual amount, i.e., the difference between the total proceeds received
\nfrom the issuance of the convertible loan note and the fair value of the liability
\ncomponent.
\n
\n
\n\n\n
\n\n\n
\n\n\n
\n
\n\nDerecognition and Conversion
\n
\nAt Maturity (No Conversion): If the conversion option is not exercised, the liability component is
\nderecognised upon repayment of the principal and accrued interest. Any related transaction costs
\nor fees are recognized in profit or loss.
\n
\nUpon Conversion: If the conversion option is exercised, the carrying amount of the liability
\ncomponent and the equity component are derecognised. The issuance of equity instruments is
\nrecognised in equity (e.g., share capital and share premium) at the carrying amount of the
\nderecognised components, with no gain or loss recognised on conversion.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag183": {
"value": "\nFinancial assets
\n
\nFinancial assets are classified, at initial recognition, as subsequently measured at amortised cost,
\nfair value through other comprehensive income (OCI), and fair value through profit or loss. The
\nclassification of financial assets at initial recognition depends on the financial asset\u2019s contractual
\ncash flow characteristics and the Group\u2019s business model for managing them.
\n
\nThe classification depends on the purpose for which the financial assets were acquired.
\nManagement determines the classification of its financial assets at initial recognition and re-
\nevaluates this classification at every reporting date.
\n
\nAs at the reporting date, the Group did not have any financial assets subsequently measured at fair
\nvalue.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag184": {
"value": "\nOperating segments
\n
\nThe directors are of the opinion that the business of the Company comprises a single activity, that
\nof an investment company. Consequently, all activities relate to this segment.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag187": {
"value": "\n\nConvertible Loan Notes
\n
\nInitial Recognition
\nUpon issuance, convertible loan notes are recognised in accordance with IAS 32 and IFRS 9. The
\ninstrument is split into its liability and equity components based on the following approach:
\n
\n\u2022 Liability Component: The fair value of the liability component is determined first by
\ndiscounting the contractual stream of future cash flows (interest and principal) at the
\nmarket interest rate for a similar debt instrument without the conversion option. This
\nrepresents the present value of the issuer\u2019s obligation.
\n
\n\u2022 Equity Component: The equity component, representing the conversion option, is
\ncalculated as the residual amount, i.e., the difference between the total proceeds received
\nfrom the issuance of the convertible loan note and the fair value of the liability
\ncomponent.
\n
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag185": {
"value": "\nConvertible Loan Notes
\n
\nInitial Recognition
\nUpon issuance, convertible loan notes are recognised in accordance with IAS 32 and IFRS 9. The
\ninstrument is split into its liability and equity components based on the following approach:
\n
\n\u2022 Liability Component: The fair value of the liability component is determined first by
\ndiscounting the contractual stream of future cash flows (interest and principal) at the
\nmarket interest rate for a similar debt instrument without the conversion option. This
\nrepresents the present value of the issuer\u2019s obligation.
\n
\n\u2022 Equity Component: The equity component, representing the conversion option, is
\ncalculated as the residual amount, i.e., the difference between the total proceeds received
\nfrom the issuance of the convertible loan note and the fair value of the liability
\ncomponent.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag221": {
"value": "\nDerecognition and Conversion
\n
\nAt Maturity (No Conversion): If the conversion option is not exercised, the liability component is
\nderecognised upon repayment of the principal and accrued interest. Any related transaction costs
\nor fees are recognized in profit or loss.
\n
\nUpon Conversion: If the conversion option is exercised, the carrying amount of the liability
\ncomponent and the equity component are derecognised. The issuance of equity instruments is
\nrecognised in equity (e.g., share capital and share premium) at the carrying amount of the
\nderecognised components, with no gain or loss recognised on conversion.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDerecognitionOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag188": {
"value": "\nCritical accounting estimates and judgements
\n
\nThe preparation of financial statements in compliance with IFRS as adopted for use by the United
\nKingdom requires the use of certain critical accounting estimates or judgements. The directors do
\nnot consider there to be any key estimation uncertainty. In respect of critical judgements, the only
\nkey judgement is the adoption of going concern on the basis for preparing the financial statements,
\ndetails of which are set out in note 2.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag189": {
"value": "\nShare based payments
\n
\nThe Company operates equity-settled, share-based compensation plans, under which the entity
\nreceives services from employees as consideration for equity instruments (options) of the
\nCompany. The fair value of employee services received in exchange for the grant of share options
\nare recognised as an expense. The total expense to be apportioned over the vesting period is
\ndetermined by reference to the fair value of the options granted:
\n
\n\u2022 including any market performance conditions;
\n\u2022 excluding the impact of any service and non-market performance vesting
\nconditions; and
\n\u2022 including the impact of any non-vesting conditions.
\n
\nNon-market performance and service conditions are included in assumptions about the number of
\noptions that are expected to vest. The total expense is recognised over the vesting period, which is
\nthe period over which all of the specified vesting conditions are to be satisfied. At the end of each
\nreporting period the Company revises its estimate of the number of options that are expected to
\nvest.
\n
\nIt recognises the impact of the revision of original estimates, if any, in profit or loss, with a
\ncorresponding adjustment to equity.
\n
\nWhen options are exercised, the Company issues new shares. The proceeds received net of any
\ndirectly attributable transaction costs are credited to share capital (nominal value) and share
\npremium.
\n
\nThe fair value of goods or services received in exchange for shares is recognised as an expense.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag190": {
"value": "\n
\n\n
\n3. INCOME TAX EXPENSE
\n
\nThe Company is regarded as resident for the tax purposes in British Virgin Islands.
\n
\nNo tax is applicable to the Company for the year ended 31 March 2025 and 2024. Consequently
\nno deferred tax is recognised as all timing differences are permanent.
\n
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag191": {
"value": "\n
\n3. INCOME TAX EXPENSE
\n
\nThe Company is regarded as resident for the tax purposes in British Virgin Islands.
\n
\nNo tax is applicable to the Company for the year ended 31 March 2025 and 2024. Consequently
\nno deferred tax is recognised as all timing differences are permanent.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag192": {
"value": "British Virgin Islands",
"dimensions": {
"concept": "ifrs-full:DomicileOfEntity",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag193": {
"value": "\n
\n\n
\n4. LOSS BEFORE TAXATION
\n
\nThe loss before income tax is stated after charging:
\n
\n
\nYear ended
\n 31 March 2025
\n
\nYear ended
\n 31 March
\n2024
\n
\n \u00a3
\n
\n
\n\u00a3
\n
\nStaff costs (note 6)
\n25,000
\n
\n23,500
\nAuditors\u2019 remuneration:
\n
\n
\n
\nFees payable to the Company\u2019s auditor for the audit of the
\nCompany\u2019s annual accounts
\n20,000
\n
\n14,000
\n
\n
\n\n\n
\n\n\n
\n
\n7. STAFF COSTS
\n
\n
\nYear ended
\n31 March 2025
\n
\n
\nYear ended
\n31 March 2024
\n
\n\u00a3
\n
\n\u00a3
\nStaff costs
\n-
\n
\n-
\nDirector fees
\n25,000
\n
\n25,000
\n
\n25,000
\n
\n25,000
\n
\n\nThe average numbers of person employed by the Company (including directors) during the
\nreporting period was 1 (2024: 1).
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag194": {
"value": "\n
\n4. LOSS BEFORE TAXATION
\n
\nThe loss before income tax is stated after charging:
\n
\n
\nYear ended
\n 31 March 2025
\n
\nYear ended
\n 31 March
\n2024
\n
\n \u00a3
\n
\n
\n\u00a3
\n
\nStaff costs (note 6)
\n25,000
\n
\n23,500
\nAuditors\u2019 remuneration:
\n
\n
\n
\nFees payable to the Company\u2019s auditor for the audit of the
\nCompany\u2019s annual accounts
\n20,000
\n
\n14,000
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag195": {
"value": "\n5. LOSS PER SHARE
\n
\nBasic loss per ordinary share is calculated by dividing the loss attributable to equity holders of the
\nCompany by the weighted average number of ordinary shares in issue during the period. Diluted
\nearnings per share is calculated by adjusting the weighted average number of ordinary shares
\noutstanding to assume conversion of all dilutive potential ordinary shares. There are currently no
\ndilutive potential ordinary shares.
\n
\nLoss per share attributed to ordinary shareholders
\n
\nYear ended
\n31 March 2025
\n
\nYear ended
\n31 March 2024
\nLoss for the period (\u00a3)
\n(182,934)
\n
\n(126,237)
\nWeighted average number of shares (Unit)
\n62,213,386
\n
\n62,213,386
\nLoss per share (pence)
\n(0.29)
\n
\n(0.20)
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag196": {
"value": "\n
\n\n6. SHARE CAPITAL
\n
\n
\nNumber
\nof shares
\n\u00a3
\n
\n
\n
\nBalance at 31 March 2023, 2024 and 2025
\n62,213,386
\n1,492,146
\n
\nOrdinary shares have no par value and carry equal rights on control, dividends and upon
\nliquidation.
\n
\nThere are no shares issued and reserved for share options.
\n
\n
\n\n\n
\n\n\n
\n\n
\n13. DESCRIPTION OF RESERVES
\n
\nRetained Earnings comprises accumulated gains and losses incurred to date.
\nConvertible Loan Note reserve comprises the fair value of the equity component of the
\nconvertible loan notes held by the Company.
\n
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag197": {
"value": "\n6. SHARE CAPITAL
\n
\n
\nNumber
\nof shares
\n\u00a3
\n
\n
\n
\nBalance at 31 March 2023, 2024 and 2025
\n62,213,386
\n1,492,146
\n
\nOrdinary shares have no par value and carry equal rights on control, dividends and upon
\nliquidation.
\n
\nThere are no shares issued and reserved for share options.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag199": {
"value": "\nThe average numbers of person employed by the Company (including directors) during the
\nreporting period was 1 (2024: 1).
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag200": {
"value": "\n8. CAPITAL MANAGEMENT POLICY
\n
\nThe Company's objectives when managing capital are to safeguard the Company's ability to
\ncontinue as a going concern in order to provide returns for shareholders and benefits for other
\nstakeholders and to maintain an optimal capital structure to reduce the cost of capital. The capital
\nstructure of the Company consists of equity attributable to equity holders of the Company,
\ncomprising issued share capital and reserves.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag201": {
"value": "\n
\n
\n
\n9. FINANCIAL RISK MANAGEMENT
\n
\nThe Company uses a limited number of financial instruments, comprising cash and other payables,
\nwhich arise directly from operations. The Company does not trade in financial instruments.
\n
\nFinancial risk factors
\nThe Company\u2019s activities expose it to a variety of financial risks: currency risk, credit risk, liquidity
\nrisk and cash \ufb02ow interest rate risk. The Company\u2019s overall risk management programme focuses
\non the unpredictability of financial markets and seeks to minimise potential adverse effects on the
\nCompany\u2019s financial performance.
\n
\n\na) Currency risk
\nThe Company does not operate internationally and its exposure to foreign exchange risk is limited
\nto the transactions and balances that are denominated in currencies other than Pounds Sterling.
\n
\n\n\n
\n\nb) Credit risk
\nThe Company does not have any major concentrations of credit risk related to any individual
\ncustomer or counterparty. Credit risk arises from cash and cash equivalents and deposits with banks
\nand financial institutions. The Group has taken necessary steps and precautions in minimising the
\ncredit risk by lodging cash and cash equivalents only with reputable licensed banks.
\n
\n\n\n
\n\nc) Liquidity risk
\n
\n\n\n
\n\n\n
\n
\n
\n
\n\nPrudent liquidity risk management implies maintaining sufficient cash and the Company ensures
\nit has adequate resource to discharge all its liabilities. The directors have considered the liquidity
\nrisk as part of their going concern assessment. (See note 2). At the date of approval of the financial
\nstatements there was a material uncertainty in relation to liquidity risk.
\n
\n\n\n
\n\nd) Cash flow interest rate risk
\nThe Company has no significant interest-bearing liabilities and assets. The Company monitors the
\ninterest rate on its interest bearing assets closely to ensure favourable rates are secured.
\n
\n\n\n
\n\n
\n\nFair values
\nManagement assessed that the fair values of cash and short-term deposits, trade receivables, trade
\npayables, bank overdrafts and other current liabilities approximate their carrying amounts largely
\ndue to the short-term maturities of these instruments.
\n
\n\n\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag202": {
"value": "\na) Currency risk
\nThe Company does not operate internationally and its exposure to foreign exchange risk is limited
\nto the transactions and balances that are denominated in currencies other than Pounds Sterling.
\n
\n\n\nd) Cash flow interest rate risk
\nThe Company has no significant interest-bearing liabilities and assets. The Company monitors the
\ninterest rate on its interest bearing assets closely to ensure favourable rates are secured.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag203": {
"value": "\nb) Credit risk
\nThe Company does not have any major concentrations of credit risk related to any individual
\ncustomer or counterparty. Credit risk arises from cash and cash equivalents and deposits with banks
\nand financial institutions. The Group has taken necessary steps and precautions in minimising the
\ncredit risk by lodging cash and cash equivalents only with reputable licensed banks.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag204": {
"value": "\nc) Liquidity risk
\n
\n\n\nPrudent liquidity risk management implies maintaining sufficient cash and the Company ensures
\nit has adequate resource to discharge all its liabilities. The directors have considered the liquidity
\nrisk as part of their going concern assessment. (See note 2). At the date of approval of the financial
\nstatements there was a material uncertainty in relation to liquidity risk.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag208": {
"value": "\n
\n\nFair values
\nManagement assessed that the fair values of cash and short-term deposits, trade receivables, trade
\npayables, bank overdrafts and other current liabilities approximate their carrying amounts largely
\ndue to the short-term maturities of these instruments.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag209": {
"value": "\nFair values
\nManagement assessed that the fair values of cash and short-term deposits, trade receivables, trade
\npayables, bank overdrafts and other current liabilities approximate their carrying amounts largely
\ndue to the short-term maturities of these instruments.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag210": {
"value": "\n10. FINANCIAL INSTRUMENTS
\n
\nThe Company\u2019s principal financial instruments comprise cash and cash equivalents and other
\npayable. The Company\u2019s accounting policies and method adopted, including the criteria for
\nrecognition, the basis on which income and expenses are recognised in respect of each class of
\nfinancial assets, financial liability and equity instrument are set out in Note 2. The Company do
\nnot use financial instruments for speculative purposes.
\n
\nThe principal financial instruments used by the Company, from which financial instrument risk
\narises, are as follows:
\n
\nAs at
\n31 March 2025
\n
\nAs at
\n31 March 2024
\n
\n\u00a3
\n
\n\u00a3
\nFinancial assets
\n
\n
\n
\nLoans and receivables
\n
\n
\n
\nCash and cash equivalents
\n67,879
\n
\n109,688
\n
\n--------------------------
\n
\n--------------------------
\nTotal financial assets
\n67,879
\n
\n109,688
\n
\n==================
\n
\n==================
\nFinancial liabilities measured at amortised cost
\n
\n
\n
\nOther payables
\n224,177
\n
\n158,952
\nConvertible loan note
\n567,560
\n
\n535,947
\n
\n--------------------------
\n
\n--------------------------
\nTotal financial liabilities
\n791,737
\n
\n694,899
\n
\n==================
\n
\n==================
\n
\nThe Company currently has convertible loan notes (\u201cCLNs\u201d with a principle amount of \u00a3515,000
\nthat have either matured as at the end of the year or subsequent to the year end. Following the year
\nend the Company repaid a CLN with a face value of \u00a3125, 000 and successfully negotiated a stand
\nstill for the remaining loan notes in order to complete an equity raise of \u00a31,000,000 and convert
\nthe CLN\u2019s into equity. This was all successfully completed in July 2025. For more details see note
\n14.
\n
\n
\n\n\nThere are no financial assets that are either past due or impaired.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag212": {
"value": "\n
\n\n11. RELATED PARTY TRANSACTIONS
\n
\nKey management are considered to be the directors and the key management personnel
\ncompensation as follow:
\n
\n
\nYear ended
\n31 March 2025
\n
\nYear ended
\n31 March 2024
\n
\n\u00a3
\n
\n\u00a3
\nSimon James Retter*
\n-
\n
\n-
\nRichard Samuel
\n-
\n
\n-
\nMahesh Pulandaran
\n-
\n
\n-
\n
\n-
\n
\n-
\n
\n*In 2025 \u00a325,000 of fees were incurred to Stonedale Management & Investments Ltd a company
\ncontrolled by Simon Retter regarding work undertaken on the administration of the company as
\nwell as potential target identification. In 2024 this was \u00a325,000.
\n
\nNo pension contributions were made on behalf of the Directors by the Company. No share
\noptions were granted to or exercised by a Director in the reporting period.
\n
\nDuring the reporting period, other than those noted above the Company did not enter into any
\nmaterial transactions with related parties. As at reporting date, the there was an amount of \u00a390,479
\naccrued due the directors.
\n
\n\n\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag213": {
"value": "\n11. RELATED PARTY TRANSACTIONS
\n
\nKey management are considered to be the directors and the key management personnel
\ncompensation as follow:
\n
\n
\nYear ended
\n31 March 2025
\n
\nYear ended
\n31 March 2024
\n
\n\u00a3
\n
\n\u00a3
\nSimon James Retter*
\n-
\n
\n-
\nRichard Samuel
\n-
\n
\n-
\nMahesh Pulandaran
\n-
\n
\n-
\n
\n-
\n
\n-
\n
\n*In 2025 \u00a325,000 of fees were incurred to Stonedale Management & Investments Ltd a company
\ncontrolled by Simon Retter regarding work undertaken on the administration of the company as
\nwell as potential target identification. In 2024 this was \u00a325,000.
\n
\nNo pension contributions were made on behalf of the Directors by the Company. No share
\noptions were granted to or exercised by a Director in the reporting period.
\n
\nDuring the reporting period, other than those noted above the Company did not enter into any
\nmaterial transactions with related parties. As at reporting date, the there was an amount of \u00a390,479
\naccrued due the directors.
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag215": {
"value": "\n
\n13. DESCRIPTION OF RESERVES
\n
\nRetained Earnings comprises accumulated gains and losses incurred to date.
\nConvertible Loan Note reserve comprises the fair value of the equity component of the
\nconvertible loan notes held by the Company.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag216": {
"value": "\n14. SHARE BASED PAYMENTS
\n
\nThe company has issued options to a third party with a fixed strike price which are valued using
\nthe Black Scholes methodology as well as options that have a nil strike price and an anti dilute
\nclause which results in a variable number of shares being issued. The number of options
\noutstanding at the period ends as well as the inputs to the Black Scholes valuation is set out
\nbelow:
\n
\n
\n\n\n
\nFixed price options
\n
\nYear ended
\n31 March 2025
\n
\nYear ended
\n31 March 2024
\n
\n\u00a3
\n
\n\u00a3
\nNumber in issue at the beginning of
\nperiod
\n17,500,000
\n
\n17,500,000
\nWeighted average strike price
\n2p
\n
\n2p
\nExercised during the year
\n-
\n
\n-
\nLapsed during the year
\n17,500,000
\n
\n-
\n
\n-
\n
\n17,500,000
\nBlack Scholes inputs
\n
\n
\n
\nShare price on date of issue
\n1.38p
\n
\n1.38p
\nExercise price
\n2p
\n
\n2p
\nRisk Free rate
\n2.83%
\n
\n2.83%
\nExpected volatility
\n30%
\n
\n30%
\nOption life
\n3yr
\n
\n3yr
\nExpected dividends
\nNil
\n
\nnil
\nFair value of option determined
\n0.15p
\n
\n0.15p
\n
\nThe share options were issued when the shares were suspended from trading and so an
\nassumption was made as to potential future volatility based upon the movement in share prices in
\nsimilar companies and was not based on historic volatility.
\n
\nNil strike price
\n
\nYear ended
\n31 March 2025
\n
\nYear ended
\n31 March 2024
\n
\n\u00a3
\n
\n\u00a3
\nNumber in issue at the beginning
\nof period
\n5,000,000
\n
\n5,000,000
\nWeighted average strike price
\n-
\n
\n-
\nExercised during the year
\n-
\n
\n-
\nLapsed during the year
\n2,500,000
\n
\n-
\n
\n2,500,000*
\n
\n5,000,000
\n
\nThe nil strike priced options were not valued using the Black Scholes model, instead the fair
\nvalue of the options issued was determined as the value of shares to be issued at any given share
\nprice under the terms of the agreement. Due to the inclusion of an antidilution clause the number
\nof shares is to be amended in order to grant the holder a predetermined monetary value of shares,
\ninitially calculated at 2pence per share. The 2,500,000 at the year end therefore had a fair value
\nof \u00a350,000.
\n
\n* The remaining nil strike price options lapsed after the period end without being exercised.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
},
"Tag218": {
"value": "\n15. SUBSEQUENT EVENTS
\n
\nOn the 16
\nth
\n April 2025 the Company issued \u00a3125,000 of new convertible loan notes convertible
\nat a 10% discount to any future fund raise requiring a prospectus to be issued and carrying
\n
\n\n\n
\ninterest at 5%. Each share issued under this CLN carried a warrant exercisable at the conversion
\nprice.
\n
\nOn 16
\nth
\n April 2025 the Company agreed with certain convertible loan note holders representing
\n\u00a3400,000 of the \u00a3515,000 outstanding to enter into a standstill arrangement with all past accrued
\ninterest to be waived and no applicable future interest should conversion happen prior to the end
\nof the stand still period. Repayment of 75% of the original principle amount advanced and
\nautomatic conversion into equity of sums owed under the loan note at the placing price upon
\nQualifying Fundraise of a minimum of \u00a3250,000
\n
\nOn 23
\nrd
\n April 2025 the Company issued 12,438,455 new ordinary shares at a price of 0.6 pence
\nper share raising gross proceeds of \u00a374,631. In addition warrants over 6,219,228 new ordinary
\nshares at a price of 0.8 pence per share.
\n
\nOn 21
\nst
\n May 2025 the Company raised \u00a31,000,000 gross by way of issuing 111,111,111 new
\nordinary shares in the Company at a price of 0.9 pence per share, subject to the publication of a
\nprospectus. In addition warrants over 6,666,666 new ordinary shares were issued at a price of 0.9
\npence per share.
\n
\nOn 24
\nth
\n June 2025 the Company published a prospectus covering the conversion of the various
\nCLN\u2019s as well a directors accrued fees and the shares issued under the fundraise agreed on the
\n21
\nst
\n May 2025. As part of the refinancing of the balance sheet this prospectus covered the
\nissuance of a total of 179,881,590 new ordinary shares.
\n
\n
\n\n",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory",
"language": "en",
"entity": "scheme:213800WZ5CZJXHTI7U71",
"period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
}
}
}
}