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"value": "Cash Flow Statement 56Statutory profit before tax for the year was \u00a33.1 million (2022: \u00a34.4 million). on pages 52 to 87. An interim dividend of 7.5p per share was paid to shareholders on 9 January 2023. The board is recommending a final dividend of 15.0 pence per share (2022: 15.0 pence) making a total of 22.5 pence per share (2022: 22.5 pence). Total Ordinary dividends paid in the year amounted to \u00a3606,000. Dividends paid in the year to preference shareholders were \u00a372,000 (2022: \u00a372,000) as set out in note 10 to the financial statements.\u00a3\u2019000 %Authorised500,000 7% Cumulative First Preference shares of \u00a31 each 500 12.351,250,000 11% Cumulative Preference shares of \u00a31 each 1,250 30.863,000,000 6% Cumulative Second Preference shares of 10p each 300 7.414,000,000 Ordinary shares of 50p each 2,000 49.384,050 100.00Allotted, called-up and fully paid170,732 7% Cumulative First Preference shares of \u00a31 each 171 7.58441,401 11% Cumulative Preference shares of \u00a31 each 441 19.602,000,000 6% Cumulative Second Preference shares of 10p each 200 8.88Total Preference shares recognised as a financial liability 812 36.062,879,298 Ordinary shares of 50p each 1,439 63.942,251 100.00The financial statements were approved by the board of directors and authorised for issue on 1 June 2023 and were signed on its behalf by:S G M Caffyn M Warren Chief Executive Finance DirectorThe financial statements have been prepared on the historical cost basis. The principal accounting policies adopted are set out below. The preparation of financial statements in conformity with IFRSs requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting year. Although these estimates are based upon management\u2019s best knowledge of the amount, events or actions, actual results may ultimately differ from those estimates.The estimated and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.Judgements made by the directors in the application of accounting policies that have significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year are discussed in note 31.The consolidated financial statements are prepared in Sterling, which is both the functional currency of the Company and its subsidiaries and the presentational currency of the Group. All values are rounded to the nearest thousand pounds (\u00a3\u2019000) except where otherwise indicated.Standards, amendments and interpretations to existing Standards that are not yet effective and have not been adopted early by the GroupThere have been no adoptions during the year that have had any material impact on the financial statements.At the date of authorisation of these financial statements, the following new Standards, or amendments to existing Standards, had been published by the International Accounting Standards Board but were not effective, and have not been early adopted by the Company:\u2022 Amendments to IAS 1: Classification of Liabilities as Current or Non-Current; and\u2022 Amendments to IFRS16 Leases: Lease Liability in a Sale and Leaseback.The directors do not expect that the adoption of the Standards listed above will have a material impact on the financial statements of the Company in future periods.Going concernThe financial statements have been prepared on a going concern basis, which the directors consider appropriate for the reasons set out below.The directors have considered the going concern basis and have undertaken a detailed review of trading and cash flow forecasts for a period of one year from the date of approval of this Annual Report. This has focused primarily on the achievement of the banking covenants. All three bank covenant tests have been passed for the year under review. Under the Company\u2019s first covenant test, it is required to make underlying profits before senior interest (that being paid to HSBC and VW Bank on its term loan and revolving credit facility borrowings), corporation tax, depreciation and amortisation (\u201csenior EBITDA\u201d) for a rolling twelve-month period which is at least four times the level of senior interest. Under the second test, the Company\u2019s borrowings from HSBC and VW Bank on its term loan and revolving credit facilities must be less than 375% of its senior EBITDA.The Company\u2019s final covenant test requires that the level of its bank borrowings do not exceed 70% of the independently assessed value of its charged freehold properties. Property values would need to reduce by some two-thirds before this covenant test became at risk of failure.These Company\u2019s covenants are tested quarterly with the test on 31 March 2024 being the final test to be carried out within the twelve-month period from the anniversary of the signing of these financial statements. The Company\u2019s financial results in the year under review were robust and the current new car orders held for future delivery is at elevated levels. External market commentary provided by the Society of Motor Manufacturers and Traders (\u201cSMMT\u201d) indicate that new car registrations are forecast to show a year-on-year increase of 9% in 2023 to 1.8 million, with a further 9% increase into 2024 to reach almost two million registrations. The used car market remains healthy, at just under 7 million annual transactions in 2022, and the recent shortages in new car supply have assisted the used car market and are expected to continue to do so. Financial modelling for the coming twelve-month period has allowed the directors to conclude that there is satisfactory headroom in the Company\u2019s banking covenants.The directors have also given consideration to the current uncertainties in the state of the UK economy, as well as to cost pressures that are impacting on businesses such as increases to staffing costs from the rise in the National Minimum and National Living Wages, from business rates and from increases to funding costs from rising interest base rates.Basis of consolidationThe consolidated financial statements incorporate the financial statements of the Company and its subsidiaries (\u201cthe Group\u201d) made up to 31 March each year. All subsidiaries are currently dormant, so the income, expenses and cash flows are the same for the Group and the Company.AcquisitionsOn acquisition, the assets and liabilities and contingent liabilities of a subsidiary are measured at their fair values at the date of acquisition. Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired is recognised as goodwill, which is allocated to Cash Generating Units (\u201cCGUs\u201d). Any deficiency of the cost of acquisition below the fair values of the identifiable net assets acquired (i.e. discount on acquisition) is credited to profit or loss in the period of acquisition.GoodwillGoodwill represents the excess of the cost of an acquisition over the fair value of the net identifiable assets acquired and is tested annually for impairment. Any impairment is recognised immediately in the income statement and is not subsequently reversed. Gains and losses on subsequent disposal of the assets acquired include any related goodwill.Goodwill arising on acquisitions before the date of transition to IFRS has been retained at the previous UK GAAP amounts subject to being tested for impairment at that date, and annually thereafter.Revenue recognitionRevenue generated from a contract for the sale of goods is recognised on delivery when all promises to the customer have been fulfilled, such as the supply of a specific vehicle. If the customer has added various accessory products to their order, the Company\u2019s promise is fulfilled by supplying these products onto the vehicle at the time of its delivery. Certain vehicle manufacturers which the Company represents are starting to transition their dealer agreements to an agency arrangement whereby the manufacturer and the customer transact directly for the sale of the car but the dealer is paid an agency fee for facilitating delivery of the car to the customer. In these circumstances, where the Company acts as an agent on behalf of a principal in relation to the sale of a new car, the associated income is recognised within revenue in the period in which the product is sold.Finance commissions are earned from the finance house that is providing a finance arrangement to a consumer buying the vehicle. In this regard, the Company\u2019s customer is considered to be the finance house, rather than the end user of the vehicle. Income derived from such commissions is recognised within revenue on completion of the arranging of the various products (i.e. at the point at which control passes to the customer).For servicing work, the Company promises to complete the work in accordance to the contract. This obligation is satisfied when the customer takes collection of their vehicle on completion of the work. If a customer takes out a service plan, the Company has a future obligation to complete agreed work over a set period of time \u2013 these obligations are only completed in full once those elements of the service plan have expired. Where the Company sells a service plan alongside a vehicle, the service element is distinct from the vehicle sale and is subject to a fixed and determinable transaction price. Each individual service included within the service plan is considered distinct and revenue is recognised at a point in time when the services have been carried out. Further information can be found in Note 1.The obligation of supplying vehicle parts to customers is satisfied when the customer takes delivery of the goods. Borrowing costsAll borrowing costs are recognised in the Income Statement in the period in which they are incurred unless the borrowing costs are directly attributable to the acquisition, construction or production of a qualifying asset, in which case they are capitalised.Government and other support grantsGovernment grants received in the prior financial year under the Coronavirus Job retention Scheme (\u201cCJRS\u201d) and support and reopening grants received from local Councils in the geographical areas that the Company operates were recognised where there was reasonable assurance that the grants would be received and that all attached conditions had been complied with.The grants received under CJRS were credited to the appropriate cost lines in Income Statement to which the affected furlough employees would normally be charged. Local Council support and reopening grants were recognised as Other Income.TaxationThe tax expense represents the sum of the tax currently payable and deferred tax. Tax balances are not discounted.The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the Income Statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the year-end accounting date.Share-based employee compensationThe Company operates an equity settled share-based compensation plan for all employees through the Company\u2019s Save As You Earn (\u201cSAYE\u201d) scheme. All employee services received in exchange for the grant of any share-based compensation are measured at their fair values. These are indirectly determined by reference to the share option awarded. Their fair value is appraised at the grant date. The vesting period from the date of grant is three years.All share-based compensation is ultimately recognised as an expense in the Income Statement with a corresponding credit to retained earnings, net of deferred tax where applicable in the Statement of Financial Position. If vesting periods or other vesting conditions apply, the expense is allocated over the vesting period, based on the best available estimate of the number of share options expected to vest. Service and performance vesting conditions are included in assumptions about the number of options that are expected to become exercisable. Non-vesting conditions, such as the employee\u2019s requirement to continue to save under the SAYE scheme, are considered when determining the fair value of the award. Estimates are subsequently revised if there is any indication that the number of share options expected to vest differs from previous estimates. No adjustment to the expense recognised in prior periods is made if fewer share options ultimately are exercised than originally estimated. Failure by the employee to meet a vesting condition is treated as a cancellation.Fair value is measured by use of the Black-Scholes model. The expected life used in the model has been adjusted, based on management\u2019s best estimate, for the effects of non-transferability, exercise restrictions and behavioural considerations.Investment propertyInvestment property, which is property held to earn rentals and/or capital appreciation, is stated at cost less accumulated depreciation and impairment. Rental income from investment property is recognised on a straight-line basis over the term of the lease. Depreciation is charged to write off the cost less residual values of investment properties over their estimated useful lives using the straight-line method over 50 years. Any transfers from property, plant and equipment are made at cost less accumulated depreciation.LeasesThe Company recognises a right-of-use asset and a lease liability at the commencement date of the lease. The right-of-use asset is initially measured at cost, and subsequently at cost less accumulated depreciation and impairment losses and is then adjusted for certain remeasurements of the lease liability. Depreciation is recognised on a straight-line basis over the period of the lease the right-of-use asset is expected to be utilised.The lease liability is initially measured at the present value of lease payments that are not paid at the commencement date, discounted by the Company\u2019s incremental borrowing rate. The lease liability is subsequently increased by the interest cost on the lease liability and reduced by payments made. It is remeasured when there is a change in future lease payments arising from a change of index or rate, a variation in amounts payable following contractual rent reviews and changes in the assessment of whether an extension/termination option is reasonably certain to be exercised.Where lease contracts include renewal and termination options, judgement is applied to determine the lease term. The assessment of whether the Company is reasonably certain to exercise such options impacts the lease term and the subsequent recognition of the lease liability and right-of-use asset.Where the Company acts as a lessor, receipts of lease payments are recognised in the income statement on a straight-line basis over the period of the lease unless it is deemed that the risks and rewards of ownership have been substantially transferred to the Company\u2019s lessee. If it is deemed that the risks and rewards of ownership have been substantially transferred then the Company will, rather than recognise a right-of-use asset, recognise an investment in the lease, this being the present value of future lease receipts discounted at the interest rate implicit in the lease or, if this is not specified, at the Company\u2019s incremental borrowing rate. The finance lease receivable will be increased by the interest received less payments made by the lessee.Property, plant and equipmentLand and buildings used in the business are stated in the Statement of Financial Position at cost. The property held at the date of transition to IFRSs in 2007 was recognised at deemed cost, being the carrying amount at the date of transition to IFRSs. The date of the last valuation undertaken under its previous GAAP was in 1995.Depreciation is charged so as to write off the cost less residual values of assets, other than land and properties under construction, over their estimated useful lives using the straight-line method, on the following basis:Freehold buildings \u2013 50 yearsLeasehold buildings \u2013 period of leasePlant and machinery, fixtures and fittings \u2013 3 to 10 yearsInterest-bearing borrowingsInterest-bearing bank loans and revolving credit facilities are recorded at their fair value on initial recognition (normally the proceeds received less transaction costs that are directly attributable to the financial liability) and subsequently at amortised cost under the effective interest method. Finance charges, including premiums payable on settlement or redemption and direct issue costs, are accounted for on an accruals basis to profit or loss using the effective interest method and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise.Cash and cash equivalentsCash and cash equivalents comprise cash in hand and on demand deposits. In the Cash Flow Statement, cash and cash equivalents exclude the Company\u2019s Cash Overdraft facility from Volkswagen Bank, as this facility has the properties of a revolving credit facility. This facility is shown within interest-bearing borrowings in current liabilities on the Statement of Financial Position.Impairmenta. Impairment of goodwill: Goodwill is tested annually for impairment. If an impairment provision is made, it cannot subsequently be reversed.b. Impairment of property, plant and equipment, investment properties and right-of-use assets: At each financial year-end date, the Company reviews the carrying amounts of its property, plant and equipment, investment properties and right-of-use assets in order to determine whether there is any indication that those assets have suffered an impairment loss. If such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss (if any). Where the asset does not generate cash inflows that are independent from other assets, the Company estimates the recoverable amount of the CGU to which it belongs.InventoriesInventories are stated at the lower of cost and net realisable value. Cost represents the purchase price plus any additional costs incurred.Vehicle inventories include owned vehicles used for demonstration purposes and as courtesy cars for service customers. Consignment vehicle inventories are regarded as effectively under the control of the Company and are included within inventories on the balance sheet as the Company has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. Control includes the ability to prevent other entities from directing the use of, and obtaining the benefits from, an asset even though legal title has not yet passed. The corresponding liability is included within trade and other payables. Parts inventories are valued at cost and are written down to net realisable value, in accordance with normal industry practice, by providing for obsolescence on a time in stock basis. Net realisable value represents the estimated selling price less all estimated costs to completion and costs to be incurred in marketing and selling.Trade and other payablesTrade payables are not interest-bearing and are stated at their fair value on initial recognition and are subsequently carried at amortised cost.Other payables include obligations relating to consignment stock and vehicle stocking loans.Obligations relating to consignment stock relate to new cars supplied by manufacturers on consignment terms and the full purchase price can be funded.Vehicle stocking loans relates to creditors in relation to used vehicles and is funded up to a level generally 80% of market value of the used car based on independent market guides. The utilisation is recorded at fair value with associated interest charged to profit or loss. Cash flows relating to these arrangements are included in operating cash flows.DividendsFinal dividends proposed by the board and unpaid at the balance sheet date are not recognised in the financial statements until they have been approved by shareholders at the Annual General Meeting.Interim dividends are recognised once paid to shareholders.Financial instrumentsRecognition, initial measurement and re-recognitionFinancial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the financial instrument and are measured initially at fair value adjusted for transaction costs, except for those carried at fair value through profit and loss which are measured initially at fair value. Subsequent measurement of financial assets and financial liabilities is described below.Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all the risks and rewards are transferred.The only types of financial assets held by the Group are financial assets at amortised cost.Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or expires. EquityOrdinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.20232022\u00a3\u2019000\u00a3\u2019000Sale of goods 238,293 211,485Rendering of services 13,133 12,443Total revenue 251,426 223,928Auditor\u2019s remunerationFees payable to the Company\u2019s Auditor for the audit of the Company\u2019s annual accounts 96 73 Fees payable to the Company\u2019s Auditor and its associates for other services: \u2013 pursuant to legislation being a review of interim financial statements 20 20 116 93 Segmental reportingBased upon the management information reported to the chief operating decision maker, the Chief Executive, in the opinion of the directors the Company has one reportable segment. The Company physically operates and is managed from individual dealership sites, although strategic and investment decisions are made based on dealership groupings or market territories. The Company\u2019s individual dealerships represent a range of manufacturers but are considered to have similar economic characteristics, such as margin structures, and offer similar products and services to a similar customer base. As such, the results of each dealership have been aggregated to form one reportable segment. There are no major customers amounting to 10% or more of revenue. All revenue and non-current assets derive from, or are based in, the United Kingdom.Depreciation of property, plant, equipment and investment property \u2013 owned assets1,755 1,683 \u2013 right-of-use assets 373 339 20232022Key management compensation:\u00a3\u2019000\u00a3\u2019000Salaries and short-term employee benefits 1,690 1,829Key management personnel include the directors and other key operational employees.Other income 344 390 Employee benefit expense, including directors, during the year amounted to:20232022Group and Company \u00a3\u2019000\u00a3\u2019000Wages and salaries 15,839 15,455Social security costs 1,706 1,641Contributions to defined contribution plans 366 309Other pension costs (see note 23) 87 189Employee benefit expense 17,998 17,594Local Government covid-19 reopening support grants \u2014 54 The average number of people (full-time equivalents) employed in the following areas was:20232022Group and CompanyNumberNumberSales 126 123Aftersales 199 199Administration 77 80Average number of full-time equivalents employees 402 4026. Finance expense20232022\u00a3\u2019000\u00a3\u2019000Interest payable on bank borrowings 621 297 Interest payable on inventory stocking loans (see note 19) 856 581 Interest on lease liabilities 51 37 Finance costs amortised 104 141 Preference dividends (see note 10) 72 72 Finance income on interest in lease (17) (12)Finance expense 1,687 1,116 8. Tax20232022\u00a3\u2019000\u00a3\u2019000Current taxUK corporation tax 152 432 Adjustments recognised in the period for current tax of prior periods \u2014 (5)Total charge 152 427 Deferred tax (see note 24)Origination and reversal of temporary differences 442 312 Change in corporation tax rate 10 647 Adjustments recognised in the period for deferred tax of prior periods (38) \u2014 Total charge 414 959 Tax charged in the Income Statement 566 1,386 9. Earnings per Ordinary shareThe calculation of the basic earnings per share is based on the earnings attributable to Ordinary shareholders divided by the weighted average number of shares in issue during the year. Treasury shares are treated as cancelled for the purposes of this calculation.The calculation of diluted earnings per share is based on the basic earnings per share, adjusted to allow for the issue of shares and the post-tax effect of dividends and/or interest on the assumed conversion of all dilutive options and other dilutive potential Ordinary shares.Reconciliations of earnings and weighted average number of shares used in the calculations are set out below:Underlying Basic2023202220232022\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Profit before tax 3,090 4,385 3,090 4,385 Adjustments: Non-underlying items (note 2) 50 189 \u2014 \u2014 Profit before tax 3,140 4,574 3,090 4,385 Tax (note 8) (576) (1,422) (566) (1,386)Profit after tax 2,564 3,152 2,524 2,999 Earnings per share (pence) 95.1p 117.0p 93.6p 111.3pDiluted earnings per share (pence) 93.9p 115.2p 92.4p 109.6p20232022\u00a3\u2019000\u00a3\u2019000Underlying earnings after tax 2,564 3,152 Underlying earnings per share (pence) 95.1p 117.0pUnderlying diluted earnings per share (pence) 93.9p 115.2pNon-underlying losses after tax (40) (153) Losses per share (pence) (1.5)p (5.7)pDiluted losses per share (pence) (1.5)p (5.6)pTotal earnings 2,524 2,999 Earnings per share (pence) 93.6p 111.3pDiluted earnings per share (pence) 92.4p 109.6pThe number of fully paid Ordinary shares in circulation at the year-end was 2,696,343 (2022: 2,695,502). The weighted average number of shares in issue for the purposes of the earnings per share calculation were 2,695,678 (2022: 2,695,418). The shares granted in the year under the Company\u2019s SAYE scheme have been treated as dilutive. For the purposes of this calculation, the weighted average number of shares in issue for the purposes of the earnings per share calculation were 2,730,313 (2022: 2,737,264).12. Property, plant and equipmentFreeholdLeaseholdFixtures &Plant &propertyimprovementsfittingsmachineryTotalGroup and Company\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Cost or deemed costAt 1 April 2021 40,752 728 5,350 6,735 53,565 Additions at cost 1,945 \u2014 508 476 2,929 Disposals \u2014 \u2014 (229) (2,135) (2,364)At 31 March 2022 42,697 728 5,629 5,076 54,130 Cost or deemed costAt 1 April 2022 42,697 728 5,629 5,076 54,130 Additions at cost 327 \u2014 314 169 810 Disposals \u2014 \u2014 (448) (505) (953)At 31 March 2023 43,024 728 5,495 4,740 53,987 Accumulated depreciationAt 1 April 2021 6,113 581 4,091 5,156 15,941 Depreciation charge for the year 616 73 506 383 1,578 Disposals \u2014 \u2014 (229) (2,135) (2,364)At 31 March 2022 6,729 654 4,368 3,404 15,155 Accumulated depreciationAt 1 April 2022 6,729 654 4,368 3,404 15,155 Depreciation charge for the year 673 74 500 393 1,640 Disposals \u2014 \u2014 (448) (505) (953)At 31 March 2023 7,402 728 4,420 3,292 15,842 Net book value31 March 2023 35,622 \u2014 1,075 1,448 38,145 31 March 2022 35,968 74 1,261 1,672 38,975 31 March 2021 34,639 147 1,259 1,579 37,624 15. Goodwill20232022Group and Company\u00a3\u2019000\u00a3\u2019000CostAt 1 April and 31 March 481 481Provision for impairment At 1 April and 31 March 195 195Carrying amounts allocated to CGUsVolkswagen, Brighton 200 200Audi, Eastbourne 86 86At 31 March 286 28613. Investment properties20232022Group and Company\u00a3\u2019000\u00a3\u2019000CostAt 1 April and 31 March 9,650 9,650Accumulated depreciationAt 1 April 2,004 1,899Depreciation for the year 115 105At 31 March 2,119 2,004Net book valueAt 31 March 7,531 7,646The Group makes an impairment provision for all debts that are considered unlikely to be collected. At 31 March 2023 trade receivables were shown net of an allowance for impairment of \u00a319,000 (2022: \u00a34,000). The charge recognised during the year was \u00a316,000 (2022: \u00a34,000).17. Inventories20232022Group and Company\u00a3\u2019000\u00a3\u2019000Vehicles 28,651 22,561Vehicles on consignment 10,229 3,969Oil, spare parts and materials 1,100 1,009Work in progress 9 7At 31 March 39,989 27,546Other receivables 1,314 1,289 16. Investments in subsidiary undertakingsThe Company owns the whole of the issued Ordinary share capital of Caffyns Wessex Limited, Caffyns Properties Limited and Fasthaven Limited, all of which are dormant. The amount at which the investments are stated is equivalent to the net assets of the subsidiaries. All subsidiary undertakings are registered in England and Wales and have their registered office at Saffrons Rooms, Meads Road, Eastbourne, East Sussex, BN20 7DR.Company \u00a3\u2019000CostAt 1 April 2022 and 31 March 2023 476ProvisionAt 1 April 2022 and 31 March 2023 226Net book valueAt 31 March 2023 250At 31 March 2022 250Trade receivables 5,826 3,979 Allowance for doubtful debts (19) (4) 5,807 3,975 Accruals 2,342 2,732Credit riskThe Company\u2019s principal financial assets are trade receivables, bank balances and cash that represent the Company\u2019s maximum exposure to credit risk in relation to financial assets.The Company\u2019s credit risk is primarily attributable to its trade receivables that are due on the earlier of the presentation of the invoice or the expiry of a credit term. The amounts presented in the Statement of Financial Position are net of allowances for doubtful receivables, estimated by the Company\u2019s management based on prior experience and their assessment of the current economic environment. Consequently, the directors consider that the carrying amount of trade and other receivables approximates to their fair value.Before granting any new customer credit terms the Company uses external credit rating agencies to assess the potential new customer\u2019s credit quality and to define credit facility limits to be made available. These credit limits and creditworthiness are regularly reviewed. The concentration of credit risk is limited due to the customer base being large and unrelated. The Company has no customer that represents more than 5% of the total balance of trade receivables.Deferred income 493 53220. Interest-bearing loans and borrowings20232022Group and Company\u00a3\u2019000\u00a3\u2019000Current liabilities:Secured bank loans and overdrafts 1,875 1,875 Non-current liabilities:Secured bank loans 10,437 11,312 At 31 March 12,312 13,187 Cash and cash equivalents Financial asset at amortised cost 4,226 2,759 The Group utilises financial instruments such as bank loans and overdrafts and new and used vehicle stocking loans to finance its operations and to manage the interest rate and liquidity risks that arise from those operations and from its sources of finance. The disclosures below apply to the Group and the Company unless otherwise noted.Fair value of financial assets and liabilities:Funding and liquidity risk managementThe Group finances its operations through a mixture of retained profits and borrowings from bank, vehicle stocking credit lines and operating cash flow. The Group\u2019s policy is to maintain a balance between committed and uncommitted facilities and between term loans and overdrafts. Facilities are maintained at levels in excess of planned requirements. At 31 March 2023 the Group held cash in hand balances of \u00a34.2 million (2022: \u00a32.8 million) and had undrawn floating rate borrowing facilities of \u00a37.5 million (2022: \u00a37.5 million) represented by overdrafts and revolving credit facilities which would be repayable on demand, in respect of which all conditions precedent had been met. The Group is not directly exposed to foreign currency risk.Financial risk managementThe Group is exposed to the following risks from its use of financial instruments:a) Funding and liquidity risk \u2013 the risk that the Group will not be able to meet its obligations as they fall due;b) Credit risk \u2013 the risk of financial loss to the Group on the failure of a customer or counterparty to meet their obligations as they fall due; andc) Market risk \u2013 the risk that changes in market prices, such as interest rates, have on the Group\u2019s financial performance.The Group manages credit and liquidity risk by particularly focusing on working capital management. The Group\u2019s quantitative exposure to these risks is explained throughout these financial statements whilst the Group\u2019s objectives and management of these risks is set out below.All borrowings are denominated in Sterling. The effective interest rates for all borrowings are based on bank base rates. Information regarding classification of balances and interest and the range of interest rates applied in the year to 31 March 2023 are set out in the following table:Carrying valueInterestInterest rate& fair value ClassificationclassificationrangeCurrent: within one year or on demandRevolving credit facility 1,000 Amortised cost Floating SONIA** + 2.75%Term loan 500 Amortised cost Floating VBBR* + 1.75%Term loan 375 Amortised cost Floating SONIA** + 2.75%Trade and other payables 41,977 Amortised cost \u2013 \u2013 Carrying valueInterestInterest rate& fair value ClassificationclassificationrangeNot repayable within one yearTerm loan 5,437 Amortised cost Floating SONIA** + 2.75%Revolving credit facility 5,000 Amortised cost Floating SONIA** + 2.75%Preference share capital 812 Amortised cost Fixed \u2013 * Volkswagen Bank Base Rate, a base rate calculated by Volkswagen Bank United Kingdom Branch.** Sterling Overnight Index Average.25. Called-up share capital20232022Group and Company\u00a3\u2019000\u00a3\u2019000Authorised500,000 7% Cumulative First Preference shares of \u00a31 each 500 500 1,250,000 11% Cumulative Preference shares of \u00a31 each 1,250 1,250 3,000,000 6% Cumulative Second Preference shares of 10 pence each 300 300 4,000,000 Ordinary shares of 50 pence each 2,000 2,000 At 31 March 4,050 4,050 Allotted, called up and fully paid170,732 7% Cumulative First Preference shares of \u00a31 each 171 171 441,401 11% Cumulative Preference shares of \u00a31 each 441 441 2,000,000 6% Cumulative Second Preference shares of 10 pence each 200 200 Total preference shares recognised as a financial liability (see note below) 812 812 2,879,298 Ordinary shares of 50 pence each 1,439 1,439 At 31 March 2,251 2,251 At 1 April 2022, the Company held 2,879,298 Ordinary shares with 183,796 shares held in treasury. During the year, 841 of these shares were utilised for options exercised under the 2020 SAYE scheme. Shares held in treasury at 31 March 2023 were 182,955. In the prior year, 126 treasury shares were utilised under the 2020 SAYE scheme. The remaining treasury shares are held to fulfil the requirements of the current, and any future, Company Save As You Earn schemes for eligible employees. The market value of these shares at 31 March 2023 was \u00a31.0 million (2022: \u00a31.0 million). Dividend income from, and voting rights on, the shares held in treasury have been waived.26. Share-based paymentsNumber atNumber atExerciseExercise1 April31 March Year of grantpricedate2021 Issued Cancelled20222020 \u00a33.06 February 2024 101,926 (126) (7,475) 94,325Number atNumber atExerciseExercise1 April31 March Year of grantpricedate2022 Issued Lapsed20232020 \u00a33.06 February 2024 94,325 (841) (15,415) 78,069All grants made under the Company\u2019s Save As You Earn (\u201cSAYE\u201d) schemes are for periods of three years and vest in Ordinary shares. The market value of the shares at the date of the grant of the 2020 Save As You Earn scheme options was \u00a33.85. The fair value of the grants made under the SAYE scheme is charged to the Income Statement over the vesting period based on the valuation derived from an adjusted Black-Scholes model. The volatility factor for movements in the Company\u2019s share price used in the valuation model was estimated at 65%.The total expense included within operating profit relating to share-based payments for the year was \u00a346,000 (2022: \u00a353,000), with an associated tax credit to the Income Statement and Equity of \u00a39,000 (2022: \u00a310,000).29. Leases as a lessorThe Group\u2019s interest in leasesAt 31 March 2023, the Company had an interest in a single lease. The total future minimum lease receipts payable are:20232022Group and Company\u00a3\u2019000\u00a3\u2019000Within one year 185 185In two to three years 185 185In three to four years 78 185In four to five years \u2014 78Beyond five years \u2014 \u2014448 633The finance income on the net investment in the lease was \u00a317,000 (2022: \u00a312,000).20232022Group and Company\u00a3\u2019000\u00a3\u2019000Gross undiscounted cash flows 448 633 Unearned finance income (59) (76)Net investment in lease 389 557 The Group as lessor \u2013 operating leasesThe Company\u2019s gross property rental income earned during the year from the direct lease of three (2022: three) investment properties owned by the Group was \u00a3307,000 (2022: \u00a3336,000). No contingent rents were recognised in income (2022: \u00a3Nil).At 31 March 2023 there were contracts for land and buildings with tenants for the following lease rentals receivable:20232022Group and Company\u00a3\u2019000\u00a3\u2019000Within one year 297 265In two to three years 237 251In three to four years 209 238In four to five years 209 209Beyond five years 1,153 1,3612,105 2,324Caffyns Pension SchemeDetails of contributions are disclosed in note 23.The Caffyns Pension Scheme held the following investments in the Company:Fair value20232022\u00a3\u2019000\u00a3\u2019000Shares held:125,570 (2022: 125,570) Ordinary shares of 50 pence each 659 69112,862 (2022: 12,862) 11% Cumulative Preference shares of \u00a31 each 20 20At 31 March 679 711During the year to 31 March 2023, the Company paid management fees of \u00a3417,000 (2022: \u00a3338,000) on behalf of the Caffyns Pension Scheme. These costs comprised the Pension Protection Fund levy, actuarial advisory fees and external administration fees.31. Critical accounting judgements and estimates when applying the Company\u2019s accounting policiesJudgements and estimates are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.Certain critical accounting estimates in applying the Company\u2019s accounting policies are listed below.Retirement benefit obligationThe Company has a defined benefit pension scheme. The obligations under this scheme are recognised in the balance sheet and represent the present value of the obligation calculated by independent actuaries, with input from management. These actuarial valuations include assumptions such as discount rates, return on assets and mortality rates. These assumptions vary from time to time depending on prevailing economic conditions. Details of the assumptions used are provided in note 23. At 31 March 2023, the net liability of the scheme included in the Statement of Financial Position was \u00a38.8 million (2022: \u00a32.8 million).ImpairmentThe carrying value of property, plant and equipment and goodwill are tested annually for impairment as described in notes 11, 12, 13 and 15. For the purposes of the annual impairment testing, the directors recognise Cash Generating Units (CGUs) to be those assets attributable to an individual dealership, which represents the smallest group of assets which generate cash inflows that are independent from other assets or CGUs. The recoverable amount of each CGU is based on the higher of its fair value less costs to sell and its value in use. The fair value less costs to sell of each CGU is based upon the market value of any property contained within it and is determined by an independent valuer, and its value in use is determined through discounting future cash inflows (as described in detail in note 15). As a result of this review, the directors considered that no impairments were required to the carrying value of its property assets (2022: no impairments) (see notes 11, 12, 13 and 15).Surplus ACT recoverableThe Company carries a balance of surplus unrelieved advanced corporation tax (\u201cACT\u201d) which can be utilised to reduce corporation tax payable subject to a restriction to 19% of taxable profits less shadow ACT calculated at 25% of dividends. Uncertainty arises due to the estimation of future levels of profitability, levels of dividends payable and the reversal of deferred tax liabilities in respect of accelerated capital allowances and on unrealised capital gains. For example, a reduction in the Company\u2019s profitability could result in a delay in the utilisation of surplus unrelieved ACT. However, based on the Company\u2019s current projections, the directors have a reasonable expectation that the surplus ACT will be fully relieved against future corporation tax liabilities by 31 March 2025.30. Capital commitmentsNeither the Group nor the Company had any capital commitments at 31 March 2023 (2022: \u00a3Nil).",
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"value": "on pages 52 to 87. An interim dividend of 7.5p per share was paid to shareholders on 9 January 2023. The board is recommending a final dividend of 15.0 pence per share (2022: 15.0 pence) making a total of 22.5 pence per share (2022: 22.5 pence). Total Ordinary dividends paid in the year amounted to \u00a3606,000. Dividends paid in the year to preference shareholders were \u00a372,000 (2022: \u00a372,000) as set out in note 10 to the financial statements.",
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"pp-value-10-1": {
"value": "The financial statements have been prepared in accordance with UK-adopted international accounting standards in conformity with the requirements of the Companies Act 2006 and in accordance with International Financial Reporting Standards (\u201cIFRS\u201d) as adopted in the United Kingdom.",
"dimensions": {
"concept": "ifrs-full:StatementOfIFRSCompliance",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-11-2": {
"value": "The financial statements have been prepared on the historical cost basis. The principal accounting policies adopted are set out below. The preparation of financial statements in conformity with IFRSs requires the use of estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting year. Although these estimates are based upon management\u2019s best knowledge of the amount, events or actions, actual results may ultimately differ from those estimates.The estimated and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period or in the period of the revision and future periods if the revision affects both current and future periods.Judgements made by the directors in the application of accounting policies that have significant effect on the financial statements and estimates with a significant risk of material adjustment in the next year are discussed in note 31.The consolidated financial statements are prepared in Sterling, which is both the functional currency of the Company and its subsidiaries and the presentational currency of the Group. All values are rounded to the nearest thousand pounds (\u00a3\u2019000) except where otherwise indicated.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-12-2": {
"value": "Standards, amendments and interpretations to existing Standards that are not yet effective and have not been adopted early by the GroupThere have been no adoptions during the year that have had any material impact on the financial statements.At the date of authorisation of these financial statements, the following new Standards, or amendments to existing Standards, had been published by the International Accounting Standards Board but were not effective, and have not been early adopted by the Company:\u2022 Amendments to IAS 1: Classification of Liabilities as Current or Non-Current; and\u2022 Amendments to IFRS16 Leases: Lease Liability in a Sale and Leaseback.The directors do not expect that the adoption of the Standards listed above will have a material impact on the financial statements of the Company in future periods.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-13-2": {
"value": "Going concernThe financial statements have been prepared on a going concern basis, which the directors consider appropriate for the reasons set out below.The directors have considered the going concern basis and have undertaken a detailed review of trading and cash flow forecasts for a period of one year from the date of approval of this Annual Report. This has focused primarily on the achievement of the banking covenants. All three bank covenant tests have been passed for the year under review. Under the Company\u2019s first covenant test, it is required to make underlying profits before senior interest (that being paid to HSBC and VW Bank on its term loan and revolving credit facility borrowings), corporation tax, depreciation and amortisation (\u201csenior EBITDA\u201d) for a rolling twelve-month period which is at least four times the level of senior interest. Under the second test, the Company\u2019s borrowings from HSBC and VW Bank on its term loan and revolving credit facilities must be less than 375% of its senior EBITDA.The Company\u2019s final covenant test requires that the level of its bank borrowings do not exceed 70% of the independently assessed value of its charged freehold properties. Property values would need to reduce by some two-thirds before this covenant test became at risk of failure.These Company\u2019s covenants are tested quarterly with the test on 31 March 2024 being the final test to be carried out within the twelve-month period from the anniversary of the signing of these financial statements. The Company\u2019s financial results in the year under review were robust and the current new car orders held for future delivery is at elevated levels. External market commentary provided by the Society of Motor Manufacturers and Traders (\u201cSMMT\u201d) indicate that new car registrations are forecast to show a year-on-year increase of 9% in 2023 to 1.8 million, with a further 9% increase into 2024 to reach almost two million registrations. The used car market remains healthy, at just under 7 million annual transactions in 2022, and the recent shortages in new car supply have assisted the used car market and are expected to continue to do so. Financial modelling for the coming twelve-month period has allowed the directors to conclude that there is satisfactory headroom in the Company\u2019s banking covenants.The directors have also given consideration to the current uncertainties in the state of the UK economy, as well as to cost pressures that are impacting on businesses such as increases to staffing costs from the rise in the National Minimum and National Living Wages, from business rates and from increases to funding costs from rising interest base rates.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-15-2": {
"value": "Basis of consolidationThe consolidated financial statements incorporate the financial statements of the Company and its subsidiaries (\u201cthe Group\u201d) made up to 31 March each year. All subsidiaries are currently dormant, so the income, expenses and cash flows are the same for the Group and the Company.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-16-2": {
"value": "AcquisitionsOn acquisition, the assets and liabilities and contingent liabilities of a subsidiary are measured at their fair values at the date of acquisition. Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired is recognised as goodwill, which is allocated to Cash Generating Units (\u201cCGUs\u201d). Any deficiency of the cost of acquisition below the fair values of the identifiable net assets acquired (i.e. discount on acquisition) is credited to profit or loss in the period of acquisition.GoodwillGoodwill represents the excess of the cost of an acquisition over the fair value of the net identifiable assets acquired and is tested annually for impairment. Any impairment is recognised immediately in the income statement and is not subsequently reversed. Gains and losses on subsequent disposal of the assets acquired include any related goodwill.Goodwill arising on acquisitions before the date of transition to IFRS has been retained at the previous UK GAAP amounts subject to being tested for impairment at that date, and annually thereafter.Revenue recognitionRevenue generated from a contract for the sale of goods is recognised on delivery when all promises to the customer have been fulfilled, such as the supply of a specific vehicle. If the customer has added various accessory products to their order, the Company\u2019s promise is fulfilled by supplying these products onto the vehicle at the time of its delivery. Certain vehicle manufacturers which the Company represents are starting to transition their dealer agreements to an agency arrangement whereby the manufacturer and the customer transact directly for the sale of the car but the dealer is paid an agency fee for facilitating delivery of the car to the customer. In these circumstances, where the Company acts as an agent on behalf of a principal in relation to the sale of a new car, the associated income is recognised within revenue in the period in which the product is sold.Finance commissions are earned from the finance house that is providing a finance arrangement to a consumer buying the vehicle. In this regard, the Company\u2019s customer is considered to be the finance house, rather than the end user of the vehicle. Income derived from such commissions is recognised within revenue on completion of the arranging of the various products (i.e. at the point at which control passes to the customer).For servicing work, the Company promises to complete the work in accordance to the contract. This obligation is satisfied when the customer takes collection of their vehicle on completion of the work. If a customer takes out a service plan, the Company has a future obligation to complete agreed work over a set period of time \u2013 these obligations are only completed in full once those elements of the service plan have expired. Where the Company sells a service plan alongside a vehicle, the service element is distinct from the vehicle sale and is subject to a fixed and determinable transaction price. Each individual service included within the service plan is considered distinct and revenue is recognised at a point in time when the services have been carried out. Further information can be found in Note 1.The obligation of supplying vehicle parts to customers is satisfied when the customer takes delivery of the goods. Borrowing costsAll borrowing costs are recognised in the Income Statement in the period in which they are incurred unless the borrowing costs are directly attributable to the acquisition, construction or production of a qualifying asset, in which case they are capitalised.Government and other support grantsGovernment grants received in the prior financial year under the Coronavirus Job retention Scheme (\u201cCJRS\u201d) and support and reopening grants received from local Councils in the geographical areas that the Company operates were recognised where there was reasonable assurance that the grants would be received and that all attached conditions had been complied with.The grants received under CJRS were credited to the appropriate cost lines in Income Statement to which the affected furlough employees would normally be charged. Local Council support and reopening grants were recognised as Other Income.TaxationThe tax expense represents the sum of the tax currently payable and deferred tax. Tax balances are not discounted.The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the Income Statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the year-end accounting date.Share-based employee compensationThe Company operates an equity settled share-based compensation plan for all employees through the Company\u2019s Save As You Earn (\u201cSAYE\u201d) scheme. All employee services received in exchange for the grant of any share-based compensation are measured at their fair values. These are indirectly determined by reference to the share option awarded. Their fair value is appraised at the grant date. The vesting period from the date of grant is three years.All share-based compensation is ultimately recognised as an expense in the Income Statement with a corresponding credit to retained earnings, net of deferred tax where applicable in the Statement of Financial Position. If vesting periods or other vesting conditions apply, the expense is allocated over the vesting period, based on the best available estimate of the number of share options expected to vest. Service and performance vesting conditions are included in assumptions about the number of options that are expected to become exercisable. Non-vesting conditions, such as the employee\u2019s requirement to continue to save under the SAYE scheme, are considered when determining the fair value of the award. Estimates are subsequently revised if there is any indication that the number of share options expected to vest differs from previous estimates. No adjustment to the expense recognised in prior periods is made if fewer share options ultimately are exercised than originally estimated. Failure by the employee to meet a vesting condition is treated as a cancellation.Fair value is measured by use of the Black-Scholes model. The expected life used in the model has been adjusted, based on management\u2019s best estimate, for the effects of non-transferability, exercise restrictions and behavioural considerations.Investment propertyInvestment property, which is property held to earn rentals and/or capital appreciation, is stated at cost less accumulated depreciation and impairment. Rental income from investment property is recognised on a straight-line basis over the term of the lease. Depreciation is charged to write off the cost less residual values of investment properties over their estimated useful lives using the straight-line method over 50 years. Any transfers from property, plant and equipment are made at cost less accumulated depreciation.LeasesThe Company recognises a right-of-use asset and a lease liability at the commencement date of the lease. The right-of-use asset is initially measured at cost, and subsequently at cost less accumulated depreciation and impairment losses and is then adjusted for certain remeasurements of the lease liability. Depreciation is recognised on a straight-line basis over the period of the lease the right-of-use asset is expected to be utilised.The lease liability is initially measured at the present value of lease payments that are not paid at the commencement date, discounted by the Company\u2019s incremental borrowing rate. The lease liability is subsequently increased by the interest cost on the lease liability and reduced by payments made. It is remeasured when there is a change in future lease payments arising from a change of index or rate, a variation in amounts payable following contractual rent reviews and changes in the assessment of whether an extension/termination option is reasonably certain to be exercised.Where lease contracts include renewal and termination options, judgement is applied to determine the lease term. The assessment of whether the Company is reasonably certain to exercise such options impacts the lease term and the subsequent recognition of the lease liability and right-of-use asset.Where the Company acts as a lessor, receipts of lease payments are recognised in the income statement on a straight-line basis over the period of the lease unless it is deemed that the risks and rewards of ownership have been substantially transferred to the Company\u2019s lessee. If it is deemed that the risks and rewards of ownership have been substantially transferred then the Company will, rather than recognise a right-of-use asset, recognise an investment in the lease, this being the present value of future lease receipts discounted at the interest rate implicit in the lease or, if this is not specified, at the Company\u2019s incremental borrowing rate. The finance lease receivable will be increased by the interest received less payments made by the lessee.Property, plant and equipmentLand and buildings used in the business are stated in the Statement of Financial Position at cost. The property held at the date of transition to IFRSs in 2007 was recognised at deemed cost, being the carrying amount at the date of transition to IFRSs. The date of the last valuation undertaken under its previous GAAP was in 1995.Depreciation is charged so as to write off the cost less residual values of assets, other than land and properties under construction, over their estimated useful lives using the straight-line method, on the following basis:Freehold buildings \u2013 50 yearsLeasehold buildings \u2013 period of leasePlant and machinery, fixtures and fittings \u2013 3 to 10 yearsInterest-bearing borrowingsInterest-bearing bank loans and revolving credit facilities are recorded at their fair value on initial recognition (normally the proceeds received less transaction costs that are directly attributable to the financial liability) and subsequently at amortised cost under the effective interest method. Finance charges, including premiums payable on settlement or redemption and direct issue costs, are accounted for on an accruals basis to profit or loss using the effective interest method and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise.Cash and cash equivalentsCash and cash equivalents comprise cash in hand and on demand deposits. In the Cash Flow Statement, cash and cash equivalents exclude the Company\u2019s Cash Overdraft facility from Volkswagen Bank, as this facility has the properties of a revolving credit facility. This facility is shown within interest-bearing borrowings in current liabilities on the Statement of Financial Position.Impairmenta. Impairment of goodwill: Goodwill is tested annually for impairment. If an impairment provision is made, it cannot subsequently be reversed.b. Impairment of property, plant and equipment, investment properties and right-of-use assets: At each financial year-end date, the Company reviews the carrying amounts of its property, plant and equipment, investment properties and right-of-use assets in order to determine whether there is any indication that those assets have suffered an impairment loss. If such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss (if any). Where the asset does not generate cash inflows that are independent from other assets, the Company estimates the recoverable amount of the CGU to which it belongs.InventoriesInventories are stated at the lower of cost and net realisable value. Cost represents the purchase price plus any additional costs incurred.Vehicle inventories include owned vehicles used for demonstration purposes and as courtesy cars for service customers. Consignment vehicle inventories are regarded as effectively under the control of the Company and are included within inventories on the balance sheet as the Company has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. Control includes the ability to prevent other entities from directing the use of, and obtaining the benefits from, an asset even though legal title has not yet passed. The corresponding liability is included within trade and other payables. Parts inventories are valued at cost and are written down to net realisable value, in accordance with normal industry practice, by providing for obsolescence on a time in stock basis. Net realisable value represents the estimated selling price less all estimated costs to completion and costs to be incurred in marketing and selling.Trade and other payablesTrade payables are not interest-bearing and are stated at their fair value on initial recognition and are subsequently carried at amortised cost.Other payables include obligations relating to consignment stock and vehicle stocking loans.Obligations relating to consignment stock relate to new cars supplied by manufacturers on consignment terms and the full purchase price can be funded.Vehicle stocking loans relates to creditors in relation to used vehicles and is funded up to a level generally 80% of market value of the used car based on independent market guides. The utilisation is recorded at fair value with associated interest charged to profit or loss. Cash flows relating to these arrangements are included in operating cash flows.DividendsFinal dividends proposed by the board and unpaid at the balance sheet date are not recognised in the financial statements until they have been approved by shareholders at the Annual General Meeting.Interim dividends are recognised once paid to shareholders.Financial instrumentsRecognition, initial measurement and re-recognitionFinancial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the financial instrument and are measured initially at fair value adjusted for transaction costs, except for those carried at fair value through profit and loss which are measured initially at fair value. Subsequent measurement of financial assets and financial liabilities is described below.Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all the risks and rewards are transferred.The only types of financial assets held by the Group are financial assets at amortised cost.Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or expires. EquityOrdinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-16-3": {
"value": "AcquisitionsOn acquisition, the assets and liabilities and contingent liabilities of a subsidiary are measured at their fair values at the date of acquisition. Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired is recognised as goodwill, which is allocated to Cash Generating Units (\u201cCGUs\u201d). Any deficiency of the cost of acquisition below the fair values of the identifiable net assets acquired (i.e. discount on acquisition) is credited to profit or loss in the period of acquisition.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-17-3": {
"value": "GoodwillGoodwill represents the excess of the cost of an acquisition over the fair value of the net identifiable assets acquired and is tested annually for impairment. Any impairment is recognised immediately in the income statement and is not subsequently reversed. Gains and losses on subsequent disposal of the assets acquired include any related goodwill.Goodwill arising on acquisitions before the date of transition to IFRS has been retained at the previous UK GAAP amounts subject to being tested for impairment at that date, and annually thereafter.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-17-4": {
"value": "GoodwillGoodwill represents the excess of the cost of an acquisition over the fair value of the net identifiable assets acquired and is tested annually for impairment. Any impairment is recognised immediately in the income statement and is not subsequently reversed. Gains and losses on subsequent disposal of the assets acquired include any related goodwill.Goodwill arising on acquisitions before the date of transition to IFRS has been retained at the previous UK GAAP amounts subject to being tested for impairment at that date, and annually thereafter.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-18-3": {
"value": "Revenue recognitionRevenue generated from a contract for the sale of goods is recognised on delivery when all promises to the customer have been fulfilled, such as the supply of a specific vehicle. If the customer has added various accessory products to their order, the Company\u2019s promise is fulfilled by supplying these products onto the vehicle at the time of its delivery. Certain vehicle manufacturers which the Company represents are starting to transition their dealer agreements to an agency arrangement whereby the manufacturer and the customer transact directly for the sale of the car but the dealer is paid an agency fee for facilitating delivery of the car to the customer. In these circumstances, where the Company acts as an agent on behalf of a principal in relation to the sale of a new car, the associated income is recognised within revenue in the period in which the product is sold.Finance commissions are earned from the finance house that is providing a finance arrangement to a consumer buying the vehicle. In this regard, the Company\u2019s customer is considered to be the finance house, rather than the end user of the vehicle. Income derived from such commissions is recognised within revenue on completion of the arranging of the various products (i.e. at the point at which control passes to the customer).For servicing work, the Company promises to complete the work in accordance to the contract. This obligation is satisfied when the customer takes collection of their vehicle on completion of the work. If a customer takes out a service plan, the Company has a future obligation to complete agreed work over a set period of time \u2013 these obligations are only completed in full once those elements of the service plan have expired. Where the Company sells a service plan alongside a vehicle, the service element is distinct from the vehicle sale and is subject to a fixed and determinable transaction price. Each individual service included within the service plan is considered distinct and revenue is recognised at a point in time when the services have been carried out. Further information can be found in Note 1.The obligation of supplying vehicle parts to customers is satisfied when the customer takes delivery of the goods. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-21-3": {
"value": "Government and other support grantsGovernment grants received in the prior financial year under the Coronavirus Job retention Scheme (\u201cCJRS\u201d) and support and reopening grants received from local Councils in the geographical areas that the Company operates were recognised where there was reasonable assurance that the grants would be received and that all attached conditions had been complied with.The grants received under CJRS were credited to the appropriate cost lines in Income Statement to which the affected furlough employees would normally be charged. Local Council support and reopening grants were recognised as Other Income.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForGovernmentGrants",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-20-3": {
"value": "Borrowing costsAll borrowing costs are recognised in the Income Statement in the period in which they are incurred unless the borrowing costs are directly attributable to the acquisition, construction or production of a qualifying asset, in which case they are capitalised.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-23-3": {
"value": "Share-based employee compensationThe Company operates an equity settled share-based compensation plan for all employees through the Company\u2019s Save As You Earn (\u201cSAYE\u201d) scheme. All employee services received in exchange for the grant of any share-based compensation are measured at their fair values. These are indirectly determined by reference to the share option awarded. Their fair value is appraised at the grant date. The vesting period from the date of grant is three years.All share-based compensation is ultimately recognised as an expense in the Income Statement with a corresponding credit to retained earnings, net of deferred tax where applicable in the Statement of Financial Position. If vesting periods or other vesting conditions apply, the expense is allocated over the vesting period, based on the best available estimate of the number of share options expected to vest. Service and performance vesting conditions are included in assumptions about the number of options that are expected to become exercisable. Non-vesting conditions, such as the employee\u2019s requirement to continue to save under the SAYE scheme, are considered when determining the fair value of the award. Estimates are subsequently revised if there is any indication that the number of share options expected to vest differs from previous estimates. No adjustment to the expense recognised in prior periods is made if fewer share options ultimately are exercised than originally estimated. Failure by the employee to meet a vesting condition is treated as a cancellation.Fair value is measured by use of the Black-Scholes model. The expected life used in the model has been adjusted, based on management\u2019s best estimate, for the effects of non-transferability, exercise restrictions and behavioural considerations.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-22-3": {
"value": "TaxationThe tax expense represents the sum of the tax currently payable and deferred tax. Tax balances are not discounted.The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the Income Statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the year-end accounting date.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-27-3": {
"value": "Property, plant and equipmentLand and buildings used in the business are stated in the Statement of Financial Position at cost. The property held at the date of transition to IFRSs in 2007 was recognised at deemed cost, being the carrying amount at the date of transition to IFRSs. The date of the last valuation undertaken under its previous GAAP was in 1995.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-28-3": {
"value": "Depreciation is charged so as to write off the cost less residual values of assets, other than land and properties under construction, over their estimated useful lives using the straight-line method, on the following basis:Freehold buildings \u2013 50 yearsLeasehold buildings \u2013 period of leasePlant and machinery, fixtures and fittings \u2013 3 to 10 years",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-28-4": {
"value": "Depreciation is charged so as to write off the cost less residual values of assets, other than land and properties under construction, over their estimated useful lives using the straight-line method, on the following basis:Freehold buildings \u2013 50 yearsLeasehold buildings \u2013 period of leasePlant and machinery, fixtures and fittings \u2013 3 to 10 years",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-25-3": {
"value": "Investment propertyInvestment property, which is property held to earn rentals and/or capital appreciation, is stated at cost less accumulated depreciation and impairment. Rental income from investment property is recognised on a straight-line basis over the term of the lease. Depreciation is charged to write off the cost less residual values of investment properties over their estimated useful lives using the straight-line method over 50 years. Any transfers from property, plant and equipment are made at cost less accumulated depreciation.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-26-3": {
"value": "LeasesThe Company recognises a right-of-use asset and a lease liability at the commencement date of the lease. The right-of-use asset is initially measured at cost, and subsequently at cost less accumulated depreciation and impairment losses and is then adjusted for certain remeasurements of the lease liability. Depreciation is recognised on a straight-line basis over the period of the lease the right-of-use asset is expected to be utilised.The lease liability is initially measured at the present value of lease payments that are not paid at the commencement date, discounted by the Company\u2019s incremental borrowing rate. The lease liability is subsequently increased by the interest cost on the lease liability and reduced by payments made. It is remeasured when there is a change in future lease payments arising from a change of index or rate, a variation in amounts payable following contractual rent reviews and changes in the assessment of whether an extension/termination option is reasonably certain to be exercised.Where lease contracts include renewal and termination options, judgement is applied to determine the lease term. The assessment of whether the Company is reasonably certain to exercise such options impacts the lease term and the subsequent recognition of the lease liability and right-of-use asset.Where the Company acts as a lessor, receipts of lease payments are recognised in the income statement on a straight-line basis over the period of the lease unless it is deemed that the risks and rewards of ownership have been substantially transferred to the Company\u2019s lessee. If it is deemed that the risks and rewards of ownership have been substantially transferred then the Company will, rather than recognise a right-of-use asset, recognise an investment in the lease, this being the present value of future lease receipts discounted at the interest rate implicit in the lease or, if this is not specified, at the Company\u2019s incremental borrowing rate. The finance lease receivable will be increased by the interest received less payments made by the lessee.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-31-3": {
"value": "Impairmenta. Impairment of goodwill: Goodwill is tested annually for impairment. If an impairment provision is made, it cannot subsequently be reversed.b. Impairment of property, plant and equipment, investment properties and right-of-use assets: At each financial year-end date, the Company reviews the carrying amounts of its property, plant and equipment, investment properties and right-of-use assets in order to determine whether there is any indication that those assets have suffered an impairment loss. If such indication exists, the recoverable amount of the asset is estimated to determine the extent of the impairment loss (if any). Where the asset does not generate cash inflows that are independent from other assets, the Company estimates the recoverable amount of the CGU to which it belongs.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-32-3": {
"value": "InventoriesInventories are stated at the lower of cost and net realisable value. Cost represents the purchase price plus any additional costs incurred.Vehicle inventories include owned vehicles used for demonstration purposes and as courtesy cars for service customers. Consignment vehicle inventories are regarded as effectively under the control of the Company and are included within inventories on the balance sheet as the Company has the ability to direct the use of, and obtain substantially all of the remaining benefits from, the asset. Control includes the ability to prevent other entities from directing the use of, and obtaining the benefits from, an asset even though legal title has not yet passed. The corresponding liability is included within trade and other payables. Parts inventories are valued at cost and are written down to net realisable value, in accordance with normal industry practice, by providing for obsolescence on a time in stock basis. Net realisable value represents the estimated selling price less all estimated costs to completion and costs to be incurred in marketing and selling.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-30-3": {
"value": "Cash and cash equivalentsCash and cash equivalents comprise cash in hand and on demand deposits. In the Cash Flow Statement, cash and cash equivalents exclude the Company\u2019s Cash Overdraft facility from Volkswagen Bank, as this facility has the properties of a revolving credit facility. This facility is shown within interest-bearing borrowings in current liabilities on the Statement of Financial Position.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForCashFlowsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-29-3": {
"value": "Interest-bearing borrowingsInterest-bearing bank loans and revolving credit facilities are recorded at their fair value on initial recognition (normally the proceeds received less transaction costs that are directly attributable to the financial liability) and subsequently at amortised cost under the effective interest method. Finance charges, including premiums payable on settlement or redemption and direct issue costs, are accounted for on an accruals basis to profit or loss using the effective interest method and are added to the carrying amount of the instrument to the extent that they are not settled in the period in which they arise.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-33-3": {
"value": "Trade and other payablesTrade payables are not interest-bearing and are stated at their fair value on initial recognition and are subsequently carried at amortised cost.Other payables include obligations relating to consignment stock and vehicle stocking loans.Obligations relating to consignment stock relate to new cars supplied by manufacturers on consignment terms and the full purchase price can be funded.Vehicle stocking loans relates to creditors in relation to used vehicles and is funded up to a level generally 80% of market value of the used car based on independent market guides. The utilisation is recorded at fair value with associated interest charged to profit or loss. Cash flows relating to these arrangements are included in operating cash flows.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-36-3": {
"value": "EquityOrdinary shares are classified as equity. Incremental costs directly attributable to the issue of new shares are shown in equity as a deduction, net of tax, from the proceeds.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-34-3": {
"value": "DividendsFinal dividends proposed by the board and unpaid at the balance sheet date are not recognised in the financial statements until they have been approved by shareholders at the Annual General Meeting.Interim dividends are recognised once paid to shareholders.",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-35-3": {
"value": "Financial instrumentsRecognition, initial measurement and re-recognitionFinancial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the financial instrument and are measured initially at fair value adjusted for transaction costs, except for those carried at fair value through profit and loss which are measured initially at fair value. Subsequent measurement of financial assets and financial liabilities is described below.Financial assets are derecognised when the contractual rights to the cash flows from the financial asset expire, or when the financial asset and substantially all the risks and rewards are transferred.The only types of financial assets held by the Group are financial assets at amortised cost.Financial liabilities are derecognised when the obligation specified in the contract is discharged, cancelled or expires. ",
"dimensions": {
"concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f13754": {
"value": " England and Wales ",
"dimensions": {
"concept": "ifrs-full:CountryOfIncorporation",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-38-2": {
"value": "20232022\u00a3\u2019000\u00a3\u2019000Sale of goods 238,293 211,485Rendering of services 13,133 12,443Total revenue 251,426 223,928",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRevenueExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-40-2": {
"value": "Segmental reportingBased upon the management information reported to the chief operating decision maker, the Chief Executive, in the opinion of the directors the Company has one reportable segment. The Company physically operates and is managed from individual dealership sites, although strategic and investment decisions are made based on dealership groupings or market territories. The Company\u2019s individual dealerships represent a range of manufacturers but are considered to have similar economic characteristics, such as margin structures, and offer similar products and services to a similar customer base. As such, the results of each dealership have been aggregated to form one reportable segment. There are no major customers amounting to 10% or more of revenue. All revenue and non-current assets derive from, or are based in, the United Kingdom.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-41-2": {
"value": "Depreciation of property, plant, equipment and investment property \u2013 owned assets1,755 1,683 \u2013 right-of-use assets 373 339 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-41-3": {
"value": "Depreciation of property, plant, equipment and investment property \u2013 owned assets1,755 1,683 \u2013 right-of-use assets 373 339 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-41-4": {
"value": "Depreciation of property, plant, equipment and investment property \u2013 owned assets1,755 1,683 \u2013 right-of-use assets 373 339 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-39-2": {
"value": "Auditor\u2019s remunerationFees payable to the Company\u2019s Auditor for the audit of the Company\u2019s annual accounts 96 73 Fees payable to the Company\u2019s Auditor and its associates for other services: \u2013 pursuant to legislation being a review of interim financial statements 20 20 116 93 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f14162": {
"value": "Local Government covid-19 reopening support grants \u2014 54 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGovernmentGrantsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f14176": {
"value": "Other income 344 390 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f14177": {
"value": "Other income 344 390 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-46-2": {
"value": "The average number of people (full-time equivalents) employed in the following areas was:20232022Group and CompanyNumberNumberSales 126 123Aftersales 199 199Administration 77 80Average number of full-time equivalents employees 402 402",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-44-2": {
"value": "Employee benefit expense, including directors, during the year amounted to:20232022Group and Company \u00a3\u2019000\u00a3\u2019000Wages and salaries 15,839 15,455Social security costs 1,706 1,641Contributions to defined contribution plans 366 309Other pension costs (see note 23) 87 189Employee benefit expense 17,998 17,594",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-42-2": {
"value": "20232022Key management compensation:\u00a3\u2019000\u00a3\u2019000Salaries and short-term employee benefits 1,690 1,829Key management personnel include the directors and other key operational employees.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-47-2": {
"value": "6. Finance expense20232022\u00a3\u2019000\u00a3\u2019000Interest payable on bank borrowings 621 297 Interest payable on inventory stocking loans (see note 19) 856 581 Interest on lease liabilities 51 37 Finance costs amortised 104 141 Preference dividends (see note 10) 72 72 Finance income on interest in lease (17) (12)Finance expense 1,687 1,116 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-47-3": {
"value": "6. Finance expense20232022\u00a3\u2019000\u00a3\u2019000Interest payable on bank borrowings 621 297 Interest payable on inventory stocking loans (see note 19) 856 581 Interest on lease liabilities 51 37 Finance costs amortised 104 141 Preference dividends (see note 10) 72 72 Finance income on interest in lease (17) (12)Finance expense 1,687 1,116 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-48-2": {
"value": "8. Tax20232022\u00a3\u2019000\u00a3\u2019000Current taxUK corporation tax 152 432 Adjustments recognised in the period for current tax of prior periods \u2014 (5)Total charge 152 427 Deferred tax (see note 24)Origination and reversal of temporary differences 442 312 Change in corporation tax rate 10 647 Adjustments recognised in the period for deferred tax of prior periods (38) \u2014 Total charge 414 959 Tax charged in the Income Statement 566 1,386 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-49-2": {
"value": "9. Earnings per Ordinary shareThe calculation of the basic earnings per share is based on the earnings attributable to Ordinary shareholders divided by the weighted average number of shares in issue during the year. Treasury shares are treated as cancelled for the purposes of this calculation.The calculation of diluted earnings per share is based on the basic earnings per share, adjusted to allow for the issue of shares and the post-tax effect of dividends and/or interest on the assumed conversion of all dilutive options and other dilutive potential Ordinary shares.Reconciliations of earnings and weighted average number of shares used in the calculations are set out below:Underlying Basic2023202220232022\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Profit before tax 3,090 4,385 3,090 4,385 Adjustments: Non-underlying items (note 2) 50 189 \u2014 \u2014 Profit before tax 3,140 4,574 3,090 4,385 Tax (note 8) (576) (1,422) (566) (1,386)Profit after tax 2,564 3,152 2,524 2,999 Earnings per share (pence) 95.1p 117.0p 93.6p 111.3pDiluted earnings per share (pence) 93.9p 115.2p 92.4p 109.6p20232022\u00a3\u2019000\u00a3\u2019000Underlying earnings after tax 2,564 3,152 Underlying earnings per share (pence) 95.1p 117.0pUnderlying diluted earnings per share (pence) 93.9p 115.2pNon-underlying losses after tax (40) (153) Losses per share (pence) (1.5)p (5.7)pDiluted losses per share (pence) (1.5)p (5.6)pTotal earnings 2,524 2,999 Earnings per share (pence) 93.6p 111.3pDiluted earnings per share (pence) 92.4p 109.6pThe number of fully paid Ordinary shares in circulation at the year-end was 2,696,343 (2022: 2,695,502). The weighted average number of shares in issue for the purposes of the earnings per share calculation were 2,695,678 (2022: 2,695,418). The shares granted in the year under the Company\u2019s SAYE scheme have been treated as dilutive. For the purposes of this calculation, the weighted average number of shares in issue for the purposes of the earnings per share calculation were 2,730,313 (2022: 2,737,264).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-50-2": {
"value": "12. Property, plant and equipmentFreeholdLeaseholdFixtures &Plant &propertyimprovementsfittingsmachineryTotalGroup and Company\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000\u00a3\u2019000Cost or deemed costAt 1 April 2021 40,752 728 5,350 6,735 53,565 Additions at cost 1,945 \u2014 508 476 2,929 Disposals \u2014 \u2014 (229) (2,135) (2,364)At 31 March 2022 42,697 728 5,629 5,076 54,130 Cost or deemed costAt 1 April 2022 42,697 728 5,629 5,076 54,130 Additions at cost 327 \u2014 314 169 810 Disposals \u2014 \u2014 (448) (505) (953)At 31 March 2023 43,024 728 5,495 4,740 53,987 Accumulated depreciationAt 1 April 2021 6,113 581 4,091 5,156 15,941 Depreciation charge for the year 616 73 506 383 1,578 Disposals \u2014 \u2014 (229) (2,135) (2,364)At 31 March 2022 6,729 654 4,368 3,404 15,155 Accumulated depreciationAt 1 April 2022 6,729 654 4,368 3,404 15,155 Depreciation charge for the year 673 74 500 393 1,640 Disposals \u2014 \u2014 (448) (505) (953)At 31 March 2023 7,402 728 4,420 3,292 15,842 Net book value31 March 2023 35,622 \u2014 1,075 1,448 38,145 31 March 2022 35,968 74 1,261 1,672 38,975 31 March 2021 34,639 147 1,259 1,579 37,624 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-52-2": {
"value": "13. Investment properties20232022Group and Company\u00a3\u2019000\u00a3\u2019000CostAt 1 April and 31 March 9,650 9,650Accumulated depreciationAt 1 April 2,004 1,899Depreciation for the year 115 105At 31 March 2,119 2,004Net book valueAt 31 March 7,531 7,646",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-51-2": {
"value": "15. Goodwill20232022Group and Company\u00a3\u2019000\u00a3\u2019000CostAt 1 April and 31 March 481 481Provision for impairment At 1 April and 31 March 195 195Carrying amounts allocated to CGUsVolkswagen, Brighton 200 200Audi, Eastbourne 86 86At 31 March 286 286",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-51-3": {
"value": "15. Goodwill20232022Group and Company\u00a3\u2019000\u00a3\u2019000CostAt 1 April and 31 March 481 481Provision for impairment At 1 April and 31 March 195 195Carrying amounts allocated to CGUsVolkswagen, Brighton 200 200Audi, Eastbourne 86 86At 31 March 286 286",
"dimensions": {
"concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-56-2": {
"value": "16. Investments in subsidiary undertakingsThe Company owns the whole of the issued Ordinary share capital of Caffyns Wessex Limited, Caffyns Properties Limited and Fasthaven Limited, all of which are dormant. The amount at which the investments are stated is equivalent to the net assets of the subsidiaries. All subsidiary undertakings are registered in England and Wales and have their registered office at Saffrons Rooms, Meads Road, Eastbourne, East Sussex, BN20 7DR.Company \u00a3\u2019000CostAt 1 April 2022 and 31 March 2023 476ProvisionAt 1 April 2022 and 31 March 2023 226Net book valueAt 31 March 2023 250At 31 March 2022 250",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-54-2": {
"value": "17. Inventories20232022Group and Company\u00a3\u2019000\u00a3\u2019000Vehicles 28,651 22,561Vehicles on consignment 10,229 3,969Oil, spare parts and materials 1,100 1,009Work in progress 9 7At 31 March 39,989 27,546",
"dimensions": {
"concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-57-2": {
"value": "Trade receivables 5,826 3,979 Allowance for doubtful debts (19) (4) 5,807 3,975 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f15694": {
"value": "Other receivables 1,314 1,289 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-53-2": {
"value": "The Group makes an impairment provision for all debts that are considered unlikely to be collected. At 31 March 2023 trade receivables were shown net of an allowance for impairment of \u00a319,000 (2022: \u00a34,000). The charge recognised during the year was \u00a316,000 (2022: \u00a34,000).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-59-2": {
"value": "Credit riskThe Company\u2019s principal financial assets are trade receivables, bank balances and cash that represent the Company\u2019s maximum exposure to credit risk in relation to financial assets.The Company\u2019s credit risk is primarily attributable to its trade receivables that are due on the earlier of the presentation of the invoice or the expiry of a credit term. The amounts presented in the Statement of Financial Position are net of allowances for doubtful receivables, estimated by the Company\u2019s management based on prior experience and their assessment of the current economic environment. Consequently, the directors consider that the carrying amount of trade and other receivables approximates to their fair value.Before granting any new customer credit terms the Company uses external credit rating agencies to assess the potential new customer\u2019s credit quality and to define credit facility limits to be made available. These credit limits and creditworthiness are regularly reviewed. The concentration of credit risk is limited due to the customer base being large and unrelated. The Company has no customer that represents more than 5% of the total balance of trade receivables.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f15854": {
"value": "Accruals 2,342 2,732",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f15860": {
"value": "Deferred income 493 532",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-61-2": {
"value": "20. Interest-bearing loans and borrowings20232022Group and Company\u00a3\u2019000\u00a3\u2019000Current liabilities:Secured bank loans and overdrafts 1,875 1,875 Non-current liabilities:Secured bank loans 10,437 11,312 At 31 March 12,312 13,187 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-63-2": {
"value": "The Group utilises financial instruments such as bank loans and overdrafts and new and used vehicle stocking loans to finance its operations and to manage the interest rate and liquidity risks that arise from those operations and from its sources of finance. The disclosures below apply to the Group and the Company unless otherwise noted.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f16050": {
"value": "Fair value of financial assets and liabilities:",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"f16089": {
"value": "Cash and cash equivalents Financial asset at amortised cost 4,226 2,759 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-66-2": {
"value": "Financial risk managementThe Group is exposed to the following risks from its use of financial instruments:a) Funding and liquidity risk \u2013 the risk that the Group will not be able to meet its obligations as they fall due;b) Credit risk \u2013 the risk of financial loss to the Group on the failure of a customer or counterparty to meet their obligations as they fall due; andc) Market risk \u2013 the risk that changes in market prices, such as interest rates, have on the Group\u2019s financial performance.The Group manages credit and liquidity risk by particularly focusing on working capital management. The Group\u2019s quantitative exposure to these risks is explained throughout these financial statements whilst the Group\u2019s objectives and management of these risks is set out below.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-65-2": {
"value": "Funding and liquidity risk managementThe Group finances its operations through a mixture of retained profits and borrowings from bank, vehicle stocking credit lines and operating cash flow. The Group\u2019s policy is to maintain a balance between committed and uncommitted facilities and between term loans and overdrafts. Facilities are maintained at levels in excess of planned requirements. At 31 March 2023 the Group held cash in hand balances of \u00a34.2 million (2022: \u00a32.8 million) and had undrawn floating rate borrowing facilities of \u00a37.5 million (2022: \u00a37.5 million) represented by overdrafts and revolving credit facilities which would be repayable on demand, in respect of which all conditions precedent had been met. The Group is not directly exposed to foreign currency risk.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-67-2": {
"value": "All borrowings are denominated in Sterling. The effective interest rates for all borrowings are based on bank base rates. Information regarding classification of balances and interest and the range of interest rates applied in the year to 31 March 2023 are set out in the following table:Carrying valueInterestInterest rate& fair value ClassificationclassificationrangeCurrent: within one year or on demandRevolving credit facility 1,000 Amortised cost Floating SONIA** + 2.75%Term loan 500 Amortised cost Floating VBBR* + 1.75%Term loan 375 Amortised cost Floating SONIA** + 2.75%Trade and other payables 41,977 Amortised cost \u2013 \u2013 Carrying valueInterestInterest rate& fair value ClassificationclassificationrangeNot repayable within one yearTerm loan 5,437 Amortised cost Floating SONIA** + 2.75%Revolving credit facility 5,000 Amortised cost Floating SONIA** + 2.75%Preference share capital 812 Amortised cost Fixed \u2013 * Volkswagen Bank Base Rate, a base rate calculated by Volkswagen Bank United Kingdom Branch.** Sterling Overnight Index Average.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-68-2": {
"value": "25. Called-up share capital20232022Group and Company\u00a3\u2019000\u00a3\u2019000Authorised500,000 7% Cumulative First Preference shares of \u00a31 each 500 500 1,250,000 11% Cumulative Preference shares of \u00a31 each 1,250 1,250 3,000,000 6% Cumulative Second Preference shares of 10 pence each 300 300 4,000,000 Ordinary shares of 50 pence each 2,000 2,000 At 31 March 4,050 4,050 Allotted, called up and fully paid170,732 7% Cumulative First Preference shares of \u00a31 each 171 171 441,401 11% Cumulative Preference shares of \u00a31 each 441 441 2,000,000 6% Cumulative Second Preference shares of 10 pence each 200 200 Total preference shares recognised as a financial liability (see note below) 812 812 2,879,298 Ordinary shares of 50 pence each 1,439 1,439 At 31 March 2,251 2,251 ",
"dimensions": {
"concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-69-2": {
"value": "At 1 April 2022, the Company held 2,879,298 Ordinary shares with 183,796 shares held in treasury. During the year, 841 of these shares were utilised for options exercised under the 2020 SAYE scheme. Shares held in treasury at 31 March 2023 were 182,955. In the prior year, 126 treasury shares were utilised under the 2020 SAYE scheme. The remaining treasury shares are held to fulfil the requirements of the current, and any future, Company Save As You Earn schemes for eligible employees. The market value of these shares at 31 March 2023 was \u00a31.0 million (2022: \u00a31.0 million). Dividend income from, and voting rights on, the shares held in treasury have been waived.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-70-2": {
"value": "26. Share-based paymentsNumber atNumber atExerciseExercise1 April31 March Year of grantpricedate2021 Issued Cancelled20222020 \u00a33.06 February 2024 101,926 (126) (7,475) 94,325Number atNumber atExerciseExercise1 April31 March Year of grantpricedate2022 Issued Lapsed20232020 \u00a33.06 February 2024 94,325 (841) (15,415) 78,069All grants made under the Company\u2019s Save As You Earn (\u201cSAYE\u201d) schemes are for periods of three years and vest in Ordinary shares. The market value of the shares at the date of the grant of the 2020 Save As You Earn scheme options was \u00a33.85. The fair value of the grants made under the SAYE scheme is charged to the Income Statement over the vesting period based on the valuation derived from an adjusted Black-Scholes model. The volatility factor for movements in the Company\u2019s share price used in the valuation model was estimated at 65%.The total expense included within operating profit relating to share-based payments for the year was \u00a346,000 (2022: \u00a353,000), with an associated tax credit to the Income Statement and Equity of \u00a39,000 (2022: \u00a310,000).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-72-2": {
"value": "Caffyns Pension SchemeDetails of contributions are disclosed in note 23.The Caffyns Pension Scheme held the following investments in the Company:Fair value20232022\u00a3\u2019000\u00a3\u2019000Shares held:125,570 (2022: 125,570) Ordinary shares of 50 pence each 659 69112,862 (2022: 12,862) 11% Cumulative Preference shares of \u00a31 each 20 20At 31 March 679 711During the year to 31 March 2023, the Company paid management fees of \u00a3417,000 (2022: \u00a3338,000) on behalf of the Caffyns Pension Scheme. These costs comprised the Pension Protection Fund levy, actuarial advisory fees and external administration fees.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-71-2": {
"value": "29. Leases as a lessorThe Group\u2019s interest in leasesAt 31 March 2023, the Company had an interest in a single lease. The total future minimum lease receipts payable are:20232022Group and Company\u00a3\u2019000\u00a3\u2019000Within one year 185 185In two to three years 185 185In three to four years 78 185In four to five years \u2014 78Beyond five years \u2014 \u2014448 633The finance income on the net investment in the lease was \u00a317,000 (2022: \u00a312,000).20232022Group and Company\u00a3\u2019000\u00a3\u2019000Gross undiscounted cash flows 448 633 Unearned finance income (59) (76)Net investment in lease 389 557 The Group as lessor \u2013 operating leasesThe Company\u2019s gross property rental income earned during the year from the direct lease of three (2022: three) investment properties owned by the Group was \u00a3307,000 (2022: \u00a3336,000). No contingent rents were recognised in income (2022: \u00a3Nil).At 31 March 2023 there were contracts for land and buildings with tenants for the following lease rentals receivable:20232022Group and Company\u00a3\u2019000\u00a3\u2019000Within one year 297 265In two to three years 237 251In three to four years 209 238In four to five years 209 209Beyond five years 1,153 1,3612,105 2,324",
"dimensions": {
"concept": "ifrs-full:DisclosureOfLeasesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-74-2": {
"value": "30. Capital commitmentsNeither the Group nor the Company had any capital commitments at 31 March 2023 (2022: \u00a3Nil).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-74-3": {
"value": "30. Capital commitmentsNeither the Group nor the Company had any capital commitments at 31 March 2023 (2022: \u00a3Nil).",
"dimensions": {
"concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
},
"pp-value-73-2": {
"value": "31. Critical accounting judgements and estimates when applying the Company\u2019s accounting policiesJudgements and estimates are continually evaluated and are based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances.Certain critical accounting estimates in applying the Company\u2019s accounting policies are listed below.Retirement benefit obligationThe Company has a defined benefit pension scheme. The obligations under this scheme are recognised in the balance sheet and represent the present value of the obligation calculated by independent actuaries, with input from management. These actuarial valuations include assumptions such as discount rates, return on assets and mortality rates. These assumptions vary from time to time depending on prevailing economic conditions. Details of the assumptions used are provided in note 23. At 31 March 2023, the net liability of the scheme included in the Statement of Financial Position was \u00a38.8 million (2022: \u00a32.8 million).ImpairmentThe carrying value of property, plant and equipment and goodwill are tested annually for impairment as described in notes 11, 12, 13 and 15. For the purposes of the annual impairment testing, the directors recognise Cash Generating Units (CGUs) to be those assets attributable to an individual dealership, which represents the smallest group of assets which generate cash inflows that are independent from other assets or CGUs. The recoverable amount of each CGU is based on the higher of its fair value less costs to sell and its value in use. The fair value less costs to sell of each CGU is based upon the market value of any property contained within it and is determined by an independent valuer, and its value in use is determined through discounting future cash inflows (as described in detail in note 15). As a result of this review, the directors considered that no impairments were required to the carrying value of its property assets (2022: no impairments) (see notes 11, 12, 13 and 15).Surplus ACT recoverableThe Company carries a balance of surplus unrelieved advanced corporation tax (\u201cACT\u201d) which can be utilised to reduce corporation tax payable subject to a restriction to 19% of taxable profits less shadow ACT calculated at 25% of dividends. Uncertainty arises due to the estimation of future levels of profitability, levels of dividends payable and the reversal of deferred tax liabilities in respect of accelerated capital allowances and on unrealised capital gains. For example, a reduction in the Company\u2019s profitability could result in a delay in the utilisation of surplus unrelieved ACT. However, based on the Company\u2019s current projections, the directors have a reasonable expectation that the surplus ACT will be fully relieved against future corporation tax liabilities by 31 March 2025.",
"dimensions": {
"concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
"language": "en",
"entity": "scheme:213800ZKS5B1M3YXVV76",
"period": "2022-04-01T00:00:00/2023-04-01T00:00:00"
}
}
}
}