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   "value": "Caffyns plc",
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    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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   "value": "<span style=\"display:inherit;clear:left;\">Re<span class=\"_ _2\"></span>su<span class=\"_ _3\"></span>l<span class=\"_ _2\"></span>ts a<span class=\"_ _2\"></span>t a G<span class=\"_ _2\"></span>l<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>n<span class=\"_ _2\"></span>c<span class=\"_ _2\"></span>e</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Revenue<span class=\"_ _4\"> </span><span class=\"ff4 fc1\">262,084 <span class=\"_ _5\"> </span></span>251,426 </span><span style=\"display:inherit;clear:left;\">Underlying EBITDA (see note below and note 4)<span class=\"_ _6\"> </span><span class=\"ff4 fc1\">4,212 <span class=\"_ _7\"> </span></span>6,955 </span><span style=\"display:inherit;clear:left;\">Underlying (loss)/profit befor<span class=\"_ _2\"></span>e tax (see note below)<span class=\"_ _8\"> </span><span class=\"ff4 fc1\">(566) <span class=\"_ _9\"> </span></span>3,140 </span><span style=\"display:inherit;clear:left;\">(Loss)/profit befor<span class=\"_ _2\"></span>e tax<span class=\"_ _a\"> </span><span class=\"ff4 fc1\">(1,545) <span class=\"_ _9\"> </span></span>3,090 </span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">pence </span><span style=\"display:inherit;clear:left;\">pence</span><span style=\"display:inherit;clear:left;\">Underlying (deficit)/earnings per share (see note 10)<span class=\"_ _b\"> </span><span class=\"ff4 fc1 ls0\">(17.3) <span class=\"_ _c\"> </span></span><span class=\"ls0\">95.1 </span></span><span style=\"display:inherit;clear:left;\">(Deficit)/earnings per share<span class=\"_ _d\"> </span><span class=\"ff4 fc1\">(44.3) <span class=\"_ _c\"> </span></span>93.6 </span><span style=\"display:inherit;clear:left;\">Proposed final dividend per Or<span class=\"_ _2\"></span>dinary share<span class=\"_ _e\"> </span><span class=\"ff4 fc1\">5.0 <span class=\"_ _f\"> </span></span>15.0 </span><span style=\"display:inherit;clear:left;\">Dividend per Ordinary shar<span class=\"_ _2\"></span>e for the year<span class=\"_ _10\"> </span><span class=\"ff4 fc1\">10.0 <span class=\"_ _f\"> </span></span>22.5 </span><span style=\"display:inherit;clear:left;\">Note: Underlying results exclude items that have non-trading attributes due to their size, natur<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">or incidence. Non-underlying items for the year totalled a charge of \u00a3979,000 (2023: \u00a350,000) </span><span style=\"display:inherit;clear:left;\">and are detailed in note 3 to these consolidated financial statements. Underlying EBITDA of </span><span style=\"display:inherit;clear:left;\">\u00a34,212,000 (2023: \u00a36,955,000) repr<span class=\"_ _2\"></span>esents operating profit before non-underlying items of </span><span style=\"display:inherit;clear:left;\">\u00a32,114,000 (2023: \u00a34,827,000) adding back depreciation and amortisation of \u00a32,098,000 </span><span style=\"display:inherit;clear:left;\">(2023: \u00a32,128,000).</span>",
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    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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   "value": "<span style=\"display:inherit;clear:left;\">\u00a3(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)m<span class=\"_ _24\"> </span></span><span style=\"display:inherit;clear:left;\">Underlying loss before tax  </span><span style=\"display:inherit;clear:left;\">of \u00a30.6 million </span><span style=\"display:inherit;clear:left;\">(2023: profit of \u00a33.1 million)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
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   "value": "Business modelCaffyns is one of the leading motor retail and aftersales companies in the south-east of England. The Company\u2019s principal activities are the sale and maintenance of motor vehicles. The Operational and Business Review, which forms part of the Strategic Report, principally covers the development and performance of the business and the external environment and is set out on pages 2 to 6. The main Key Performance Indicators are:Financial 2024  2023Revenue (\u00a3 million) 262.08  251.43Underlying EBITDA (\u00a3 million) \u2013 see note 4 4.21  6.96(Loss)/profit for the year before tax (\u00a3 million) (1.55) 3.09Underlying (deficit)/earnings per share (pence) (17.3) 95.1(Deficit)/earnings per share (pence) (44.3) 93.6Bank overdrafts and loans (net of cash in hand balances) (\u00a3 million) 11.31  8.09Gearing (%) 39.4  25.6Note: Underlying results exclude items that have non-trading attributes due to their size, nature or incidence and are detailed in note 3 to the Financial Statements.Other and non-financial 2024  2023UK new car market \u2013 total registrations (million) 1.95  1.69 UK new car market \u2013 retail and small business sector registrations (million) 0.84  0.87 Caffyns new car unit sales (\u2018000) 5.53  5.29 Caffyns used car unit sales (\u2018000) 5.66  5.53 Caffyns aftersales revenues (excluding internal sales) (\u00a3 million) 21.43  20.49 Company employees (full-time equivalents) 414  402 Source of UK market registrations: Society of Motor Manufacturers and Traders (\u201cSMMT\u201d).",
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    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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   "value": "Saffrons Rooms, Meads Road, Eastbourne, East Sussex, BN20 7DR Registered OfficeTelephone (0371) 664 0300",
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    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
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   "value": "<span style=\"display:inherit;clear:left;\">\u00a3\u2019000<span class=\"_ _be\"> </span>%</span><span style=\"display:inherit;clear:left;\">Authorised</span><span style=\"display:inherit;clear:left;\">500,000 7% Cumulative First Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _3f\"> </span>500<span class=\"_ _2e\"> </span>12.35</span><span style=\"display:inherit;clear:left;\">1,250,000 11% Cumulative Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _bf\"> </span>1,250<span class=\"_ _2e\"> </span>30.86</span><span style=\"display:inherit;clear:left;\">3,000,000 6% Cumulative Second Prefer<span class=\"_ _2\"></span>ence shares of 10p each<span class=\"_ _c0\"> </span>300<span class=\"_ _3e\"> </span>7.41</span><span style=\"display:inherit;clear:left;\">4,000,000 Ordinary shar<span class=\"_ _2\"></span>es of 50p each<span class=\"_ _8b\"> </span>2,000<span class=\"_ _2e\"> </span>49.38</span><span style=\"display:inherit;clear:left;\">4,050<span class=\"_ _9f\"> </span>100.00</span><span style=\"display:inherit;clear:left;\">Allotted, called-up and fully paid</span><span style=\"display:inherit;clear:left;\">170,732 7% Cumulative First Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _3f\"> </span>171<span class=\"_ _3e\"> </span>7.60</span><span style=\"display:inherit;clear:left;\">441,401 11% Cumulative Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _c1\"> </span>441<span class=\"_ _2e\"> </span>19.59</span><span style=\"display:inherit;clear:left;\">2,000,000 6% Cumulative Second Prefer<span class=\"_ _2\"></span>ence shares of 10p each<span class=\"_ _c0\"> </span>200<span class=\"_ _3e\"> </span>8.89</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal Prefer<span class=\"_ _2\"></span>ence shares r<span class=\"_ _2\"></span>ecognised as a financial liability<span class=\"_ _c2\"> </span>812<span class=\"_ _2e\"> </span>36.08</span><span style=\"display:inherit;clear:left;\">2,879,298 Ordinary shar<span class=\"_ _2\"></span>es of 50p each<span class=\"_ _8b\"> </span>1,439<span class=\"_ _2e\"> </span>63.92</span><span style=\"display:inherit;clear:left;\">2,251<span class=\"_ _9f\"> </span>100.00</span>",
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  "f10558": {
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    "concept": "CAF:ProfitLossFromOperatingActivitiesBeforeOtherOperatingIncomeAndExpenses",
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    "concept": "CAF:NonUnderlyingOperatingIncomeExpense",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10666": {
   "value": "398000",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:FinanceCostsRelatingToPensionScheme",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10669": {
   "value": "64000",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:FinanceCostsRelatingToPensionScheme",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10674": {
   "value": "-1545000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10678": {
   "value": "3090000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLossBeforeTax",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10685": {
   "value": "-341000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10688": {
   "value": "566000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxExpenseContinuingOperations",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10693": {
   "value": "-1204000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10697": {
   "value": "2524000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10704": {
   "value": "-0.443",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShare",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "f10707": {
   "value": "0.936",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:BasicEarningsLossPerShare",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "f10713": {
   "value": "-0.443",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShare",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "f10716": {
   "value": "0.924",
   "decimals": 3,
   "dimensions": {
    "concept": "ifrs-full:DilutedEarningsLossPerShare",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "f10723": {
   "value": "-0.173",
   "decimals": 3,
   "dimensions": {
    "concept": "CAF:UnderlyingBasicEarningsLossPerShare",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "f10726": {
   "value": "0.951",
   "decimals": 3,
   "dimensions": {
    "concept": "CAF:UnderlyingBasicEarningsLossPerShare",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "f10732": {
   "value": "-0.173",
   "decimals": 3,
   "dimensions": {
    "concept": "CAF:UnderlyingDilutedEarningsLossPerShare",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "f10735": {
   "value": "0.939",
   "decimals": 3,
   "dimensions": {
    "concept": "CAF:UnderlyingDilutedEarningsLossPerShare",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "f10764": {
   "value": "-1204000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10768": {
   "value": "2524000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProfitLoss",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10776": {
   "value": "-1652000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10779": {
   "value": "-6715000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncomeBeforeTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlans",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10786": {
   "value": "-413000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10789": {
   "value": "-1679000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncomeTaxRelatingToRemeasurementsOfDefinedBenefitPlansOfOtherComprehensiveIncome",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10795": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansTaxEffectFromChangeInTaxRate",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10798": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:OtherComprehensiveIncomeNetOfTaxGainsLossesOnRemeasurementsOfDefinedBenefitPlansTaxEffectFromChangeInTaxRate",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10803": {
   "value": "-1239000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10807": {
   "value": "-5036000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:OtherComprehensiveIncome",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10812": {
   "value": "-2443000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10816": {
   "value": "-2512000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ComprehensiveIncome",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "pp-value-7-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Group </span><span style=\"display:inherit;clear:left;\">Group <span class=\"_ _55\"></span> </span><span style=\"display:inherit;clear:left;\">Company <span class=\"_ _55\"></span> </span><span style=\"display:inherit;clear:left;\">Company <span class=\"_ _55\"></span> </span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Note</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">Non-current assets</span><span style=\"display:inherit;clear:left;\">Right-of-use assets<span class=\"_ _f4\"> </span>12<span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">2,343</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">2,348</span><span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">2,343</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">2,348</span></span><span style=\"display:inherit;clear:left;\">Property<span class=\"_ _15\"></span>, plant and equipment<span class=\"_ _a3\"> </span>13<span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">38,714</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">38,145</span><span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">38,714</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">38,145</span></span><span style=\"display:inherit;clear:left;\">Investment properties<span class=\"_ _f5\"> </span>14<span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">7,216</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">7,531</span><span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">7,216</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">7,531</span></span><span style=\"display:inherit;clear:left;\">Interest in lease<span class=\"_ _f6\"> </span>15<span class=\"_ _b8\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.007px;\">65</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">225</span><span class=\"_ _b8\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.007px;\">65</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">225</span></span><span style=\"display:inherit;clear:left;\">Goodwill<span class=\"_ _c9\"> </span>16<span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">286</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">286</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">286</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">286</span></span><span style=\"display:inherit;clear:left;\">Deferred tax asset<span class=\"_ _f7\"> </span>25<span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">568</span><span class=\"_ _9d\"> </span></span><span style=\"letter-spacing: 0px;\">\u2013</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">568</span><span class=\"_ _9d\"> </span></span><span style=\"letter-spacing: 0px;\">\u2013</span></span><span style=\"display:inherit;clear:left;\">Investment in subsidiary undertakings<span class=\"_ _f8\"> </span>17<span class=\"_ _9d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">\u2013</span><span class=\"_ _9d\"> </span></span><span style=\"letter-spacing: 0px;\">\u2013</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">250</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">250</span></span><span style=\"display:inherit;clear:left;\"><span style=\"letter-spacing: 0px;\">49,192</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">48,535</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">49,442</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">48,785</span></span></span><span style=\"display:inherit;clear:left;\">Current assets</span><span style=\"display:inherit;clear:left;\">Inventories<span class=\"_ _f9\"> </span>18<span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">42,251</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">39,989</span><span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">42,251</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">39,989</span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade and other receivables<span class=\"_ _a0\"> </span>19<span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">7,310</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">7,121</span><span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">7,310</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">7,121</span></span><span style=\"display:inherit;clear:left;\">Interest in lease<span class=\"_ _f6\"> </span>15<span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">160</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">164</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">160</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">164</span></span><span style=\"display:inherit;clear:left;\">Current tax r<span class=\"_ _2\"></span>ecoverable<span class=\"_ _fa\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">190</span><span class=\"_ _9d\"> </span></span><span style=\"letter-spacing: 0px;\">\u2013</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">190</span><span class=\"_ _9d\"> </span></span><span style=\"letter-spacing: 0px;\">\u2013</span></span><span style=\"display:inherit;clear:left;\">Cash and cash equivalents<span class=\"_ _bd\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">438</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">4,226</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">438</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">4,226</span></span><span style=\"display:inherit;clear:left;\"><span style=\"letter-spacing: 0px;\">50,349</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">51,500</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">50,349</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">51,500</span></span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal assets<span class=\"_ _fb\"> </span><span style=\"letter-spacing: 0px;\">99,541</span><span class=\"_ _97\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">100,035</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">99,791</span><span class=\"_ _97\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">100,285</span></span></span><span style=\"display:inherit;clear:left;\">Current liabilities</span><span style=\"display:inherit;clear:left;\">Interest-bearing bank over<span class=\"_ _2\"></span>drafts and loans<span class=\"_ _fc\"> </span>21<span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">1,445</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">1,875</span><span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">1,445</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">1,875</span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade and other payables<span class=\"_ _fd\"> </span>20<span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">45,597</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">43,674</span><span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">45,847</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">43,924</span></span><span style=\"display:inherit;clear:left;\">Lease liabilities<span class=\"_ _fe\"> </span>23<span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">501</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">511</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">501</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">511</span></span><span style=\"display:inherit;clear:left;\">Current tax payable<span class=\"_ _ff\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">\u2013</span><span class=\"_ _b8\"> </span></span><span style=\"letter-spacing: 0.007px;\">28</span><span class=\"_ _9d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">\u2013</span><span class=\"_ _b8\"> </span></span><span style=\"letter-spacing: 0.007px;\">28</span></span><span style=\"display:inherit;clear:left;\"><span style=\"letter-spacing: 0px;\">47,543</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">46,088</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">47,793</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">46,338</span></span></span><span style=\"display:inherit;clear:left;\">Net current assets<span class=\"_ _bb\"> </span><span style=\"letter-spacing: 0.001px;\">2,806</span><span class=\"_ _2e\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0.001px;\">5,412</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">2,556</span><span class=\"_ _2e\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0.001px;\">5,162</span></span></span><span style=\"display:inherit;clear:left;\">Non-current liabilities</span><span style=\"display:inherit;clear:left;\">Interest-bearing bank loans<span class=\"_ _100\"> </span>21<span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">10,308</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">10,437</span><span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">10,308</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">10,437</span></span><span style=\"display:inherit;clear:left;\">Lease liabilities<span class=\"_ _fe\"> </span>23<span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">2,106</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">2,203</span><span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">2,106</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">2,203</span></span><span style=\"display:inherit;clear:left;\">Deferred tax liability<span class=\"_ _c4\"> </span>25<span class=\"_ _9d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">\u2013</span><span class=\"_ _b8\"> </span></span><span style=\"letter-spacing: 0.007px;\">34</span><span class=\"_ _9d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">\u2013</span><span class=\"_ _b8\"> </span></span><span style=\"letter-spacing: 0.007px;\">34</span></span><span style=\"display:inherit;clear:left;\">Prefer<span class=\"_ _2\"></span>ence shares<span class=\"_ _101\"> </span>26<span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">812</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">812</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">812</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">812</span></span><span style=\"display:inherit;clear:left;\">Retirement benefit obligations<span class=\"_ _102\"> </span>24<span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">10,036</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">8,799</span><span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">10,036</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">8,799</span></span><span style=\"display:inherit;clear:left;\"><span style=\"letter-spacing: 0px;\">23,262</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">22,285</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">23,262</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">22,285</span></span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal liabilities<span class=\"_ _8d\"> </span><span style=\"letter-spacing: 0px;\">70,805</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">68,373</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">71,055</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">68,623</span></span></span><span style=\"display:inherit;clear:left;\">Net assets<span class=\"_ _103\"> </span><span style=\"letter-spacing: 0px;\">28,736</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">31,662</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">28,736</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">31,662</span></span></span><span style=\"display:inherit;clear:left;\">Capital and reserves</span><span style=\"display:inherit;clear:left;\">Share capital<span class=\"_ _104\"> </span>26<span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">1,439</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">1,439</span><span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">1,439</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">1,439</span></span><span style=\"display:inherit;clear:left;\">Share pr<span class=\"_ _2\"></span>emium account<span class=\"_ _105\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">272</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">272</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">272</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">272</span></span><span style=\"display:inherit;clear:left;\">Capital redemption r<span class=\"_ _2\"></span>eserve<span class=\"_ _106\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">707</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">707</span><span class=\"_ _1d\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.004px;\">707</span><span class=\"_ _1d\"> </span></span><span style=\"letter-spacing: 0.004px;\">707</span></span><span style=\"display:inherit;clear:left;\">Non-distributable reserve<span class=\"_ _e3\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">1,724</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">1,724</span><span class=\"_ _2e\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0.001px;\">1,724</span><span class=\"_ _2e\"> </span></span><span style=\"letter-spacing: 0.001px;\">1,724</span></span><span style=\"display:inherit;clear:left;\">Retained earnings<span class=\"_ _107\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">24,594</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">27,520</span><span class=\"_ _9f\"> </span><span class=\"ff4 fc1\"><span style=\"letter-spacing: 0px;\">24,594</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">27,520</span></span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal equity attributable to shareholders<span class=\"_ _9e\"> </span><span style=\"letter-spacing: 0px;\">28,736</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">31,662</span><span class=\"_ _9f\"> </span></span><span style=\"letter-spacing: 0px;\">28,736</span><span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"><span style=\"letter-spacing: 0px;\">31,662</span></span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuthorisationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "f10894": {
   "value": "2343000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10897": {
   "value": "2348000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10901": {
   "value": "2343000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10904": {
   "value": "2348000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:RightofuseAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10913": {
   "value": "38714000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10916": {
   "value": "38145000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10920": {
   "value": "38714000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10923": {
   "value": "38145000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PropertyPlantAndEquipment",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10931": {
   "value": "7216000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentProperty",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10934": {
   "value": "7531000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentProperty",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10938": {
   "value": "7216000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentProperty",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10941": {
   "value": "7531000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentProperty",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10949": {
   "value": "65000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinanceLeaseReceivables",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10952": {
   "value": "225000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinanceLeaseReceivables",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10956": {
   "value": "65000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinanceLeaseReceivables",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10959": {
   "value": "225000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentFinanceLeaseReceivables",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10967": {
   "value": "286000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10970": {
   "value": "286000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10974": {
   "value": "286000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10977": {
   "value": "286000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Goodwill",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10985": {
   "value": "568000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10988": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f10992": {
   "value": "568000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f10995": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DeferredTaxAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f11003": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentsInSubsidiaries",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f11006": {
   "value": "0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentsInSubsidiaries",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f11010": {
   "value": "250000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentsInSubsidiaries",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f11013": {
   "value": "250000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:InvestmentsInSubsidiaries",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f11018": {
   "value": "49192000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f11022": {
   "value": "48535000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f11025": {
   "value": "49442000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f11029": {
   "value": "48785000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:NoncurrentAssets",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f11040": {
   "value": "42251000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f11043": {
   "value": "39989000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f11047": {
   "value": "42251000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "ifrs-full:ConsolidatedAndSeparateFinancialStatementsAxis": "ifrs-full:SeparateMember",
    "unit": "iso4217:GBP"
   }
  },
  "f11050": {
   "value": "39989000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:Inventories",
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  },
  "f12144": {
   "value": "-3788000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f12148": {
   "value": "1467000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00/2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f12153": {
   "value": "4226000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f12156": {
   "value": "2759000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2022-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f12160": {
   "value": "438000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f12164": {
   "value": "4226000",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "pp-value-12-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The financial statements have </span><span style=\"display:inherit;clear:left;\">been prepar<span class=\"_ _2\"></span>ed in accordance with </span><span style=\"display:inherit;clear:left;\">UK-adopted international accounting </span><span style=\"display:inherit;clear:left;\">standards in conformity with the </span><span style=\"display:inherit;clear:left;\">requir<span class=\"_ _2\"></span>ements of the Companies </span><span style=\"display:inherit;clear:left;\">Act 2006 and in accordance with </span><span style=\"display:inherit;clear:left;\">International Financial Reporting </span><span style=\"display:inherit;clear:left;\">Standards (\u201cIFRS\u201d) as adopted in the </span><span style=\"display:inherit;clear:left;\">United Kingdom.</span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-13-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The financial statements have been </span><span style=\"display:inherit;clear:left;\">prepar<span class=\"_ _2\"></span>ed on the historical cost basis. </span><span style=\"display:inherit;clear:left;\">The principal accounting policies </span><span style=\"display:inherit;clear:left;\">adopted are set out below<span class=\"_ _3\"></span>. The </span><span style=\"display:inherit;clear:left;\">preparation of financial statements in </span><span style=\"display:inherit;clear:left;\">conformity with IFRSs requir<span class=\"_ _2\"></span>es the use </span><span style=\"display:inherit;clear:left;\">of estimates and assumptions that </span><span style=\"display:inherit;clear:left;\">affect the r<span class=\"_ _2\"></span>eported amounts of assets </span><span style=\"display:inherit;clear:left;\">and liabilities at the date of the financial </span><span style=\"display:inherit;clear:left;\">statements and the reported amounts </span><span style=\"display:inherit;clear:left;\">of revenues and expenses during the </span><span style=\"display:inherit;clear:left;\">reporting year<span class=\"_ _15\"></span>. Although these estimates </span><span style=\"display:inherit;clear:left;\">are based upon management\u2019<span class=\"_ _2c\"></span>s best </span><span style=\"display:inherit;clear:left;\">knowledge of the amount, events or </span><span style=\"display:inherit;clear:left;\">actions, actual results may<span class=\"_ _15\"></span>, ultimately<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">differ fr<span class=\"_ _2\"></span>om those estimates.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-11-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Standard<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>, ame<span class=\"_ _0\"></span>ndment<span class=\"_ _0\"></span>s </span><span style=\"display:inherit;clear:left;\">and in<span class=\"_ _2\"></span>te<span class=\"_ _2\"></span>rpret<span class=\"_ _2\"></span>ati<span class=\"_ _2\"></span>ons to </span><span style=\"display:inherit;clear:left;\">exis<span class=\"_ _0\"></span>ting Stand<span class=\"_ _0\"></span>ards that<span class=\"_ _0\"></span> are </span><span style=\"display:inherit;clear:left;\">not y<span class=\"_ _2\"></span>et ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>tive a<span class=\"_ _2\"></span>nd ha<span class=\"_ _2\"></span>ve </span><span style=\"display:inherit;clear:left;\">not been adopt<span class=\"_ _2\"></span>ed ear<span class=\"_ _2\"></span>ly by </span><span style=\"display:inherit;clear:left;\">the Gro<span class=\"_ _0\"></span>up</span><span style=\"display:inherit;clear:left;\">There have been no adoptions during </span><span style=\"display:inherit;clear:left;\">the year which have had any material </span><span style=\"display:inherit;clear:left;\">impact on the financial statements.</span><span style=\"display:inherit;clear:left;\">At the date of authorisation of these </span><span style=\"display:inherit;clear:left;\">financial statements, there wer<span class=\"_ _2\"></span>e no new </span><span style=\"display:inherit;clear:left;\">Standards, or amendments to existing </span><span style=\"display:inherit;clear:left;\">Standards, that had been published by </span><span style=\"display:inherit;clear:left;\">the International Accounting Standards </span><span style=\"display:inherit;clear:left;\">Board but wer<span class=\"_ _2\"></span>e not effective and </span><span style=\"display:inherit;clear:left;\">have not been early adopted by the </span><span style=\"display:inherit;clear:left;\">Company<span class=\"_ _15\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-8-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Going concern</span><span style=\"display:inherit;clear:left;\">The directors have consider<span class=\"_ _2\"></span>ed the going </span><span style=\"display:inherit;clear:left;\">concern basis and have undertaken </span><span style=\"display:inherit;clear:left;\">a detailed review of trading and cash </span><span style=\"display:inherit;clear:left;\">flow forecasts for a period of one year </span><span style=\"display:inherit;clear:left;\">from the date of appr<span class=\"_ _2\"></span>oval of this Annual </span><span style=\"display:inherit;clear:left;\">Report. This has focused, primarily<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">on the achievement of the banking </span><span style=\"display:inherit;clear:left;\">covenants associated with the term loan </span><span style=\"display:inherit;clear:left;\">and revolving cr<span class=\"_ _2\"></span>edit facilities provided </span><span style=\"display:inherit;clear:left;\">by HSBC, which cover levels of interest, </span><span style=\"display:inherit;clear:left;\">borrowing and fr<span class=\"_ _2\"></span>eehold property </span><span style=\"display:inherit;clear:left;\">security<span class=\"_ _15\"></span>. The covenant tests relating to </span><span style=\"display:inherit;clear:left;\">security levels were easily passed at </span><span style=\"display:inherit;clear:left;\">31 March 2024 and, prior to the year<span class=\"_ _3\"></span>-</span><span style=\"display:inherit;clear:left;\">end, HSBC agreed to waive the tests </span><span style=\"display:inherit;clear:left;\">covering interest and borr<span class=\"_ _2\"></span>owing levels. </span><span style=\"display:inherit;clear:left;\">For the coming year<span class=\"_ _15\"></span>, agreement was </span><span style=\"display:inherit;clear:left;\">reached to implement a new covenant </span><span style=\"display:inherit;clear:left;\">test, which will requir<span class=\"_ _2\"></span>e the Company </span><span style=\"display:inherit;clear:left;\">to achieve minimum cumulative Senior </span><span style=\"display:inherit;clear:left;\">EBITDA hurdles, which ar<span class=\"_ _2\"></span>e \u00a3Nil for </span><span style=\"display:inherit;clear:left;\">the quarter ending 30 June 2024, </span><span style=\"display:inherit;clear:left;\">\u00a31.0 million for the half-year ending </span><span style=\"display:inherit;clear:left;\">30 September<span class=\"_ _15\"></span>, \u00a31.5 million for the nine </span><span style=\"display:inherit;clear:left;\">months ending 31 December 2024 and </span><span style=\"display:inherit;clear:left;\">\u00a33.0 million for the full financial year </span><span style=\"display:inherit;clear:left;\">ending 31 March 2025. The test on </span><span style=\"display:inherit;clear:left;\">31 March 2025 will be the final test to </span><span style=\"display:inherit;clear:left;\">be carried out within the twelve-month </span><span style=\"display:inherit;clear:left;\">period from the anniversary of the </span><span style=\"display:inherit;clear:left;\">signing of these financial statements. </span><span style=\"display:inherit;clear:left;\">Based on expected borrowing levels </span><span style=\"display:inherit;clear:left;\">and levels of interest rates in the coming </span><span style=\"display:inherit;clear:left;\">twelve months, the covenant hurdle for </span><span style=\"display:inherit;clear:left;\">the full financial year ending 31 March </span><span style=\"display:inherit;clear:left;\">2025 equates broadly to an underlying </span><span style=\"display:inherit;clear:left;\">break-even position for the Company<span class=\"_ _15\"></span>. </span><span style=\"display:inherit;clear:left;\">The existing covenant tests relating to </span><span style=\"display:inherit;clear:left;\">interest and borr<span class=\"_ _2\"></span>owing levels will then </span><span style=\"display:inherit;clear:left;\">be reapplied with ef<span class=\"_ _2\"></span>fect from 30 June </span><span style=\"display:inherit;clear:left;\">2025. Any failure of a covenant test </span><span style=\"display:inherit;clear:left;\">would render the borr<span class=\"_ _2\"></span>owing facilities </span><span style=\"display:inherit;clear:left;\">from HSBC to become r<span class=\"_ _2\"></span>epayable on </span><span style=\"display:inherit;clear:left;\">demand, at the option of the lender<span class=\"_ _15\"></span>.</span><span style=\"display:inherit;clear:left;\">Under the Company\u2019<span class=\"_ _15\"></span>s interest cover </span><span style=\"display:inherit;clear:left;\">covenant test, to be reapplied fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">30 June 2025, it will be requir<span class=\"_ _2\"></span>ed to </span><span style=\"display:inherit;clear:left;\">make underlying profits befor<span class=\"_ _2\"></span>e senior </span><span style=\"display:inherit;clear:left;\">interest (that being paid to HSBC and </span><span style=\"display:inherit;clear:left;\">VW Bank on its term loan and revolving </span><span style=\"display:inherit;clear:left;\">credit facility borr<span class=\"_ _2\"></span>owings), corporation </span><span style=\"display:inherit;clear:left;\">tax, depreciation and amortisation </span><span style=\"display:inherit;clear:left;\">(\u201csenior EBITDA\u201d) for a rolling twelve-</span><span style=\"display:inherit;clear:left;\">month period, which is at least four </span><span style=\"display:inherit;clear:left;\">times the level of senior interest. Under </span><span style=\"display:inherit;clear:left;\">the borrowings test, the Company\u2019<span class=\"_ _2c\"></span>s </span><span style=\"display:inherit;clear:left;\">borrowings fr<span class=\"_ _2\"></span>om HSBC and VW Bank </span><span style=\"display:inherit;clear:left;\">on its term loan and revolving cr<span class=\"_ _2\"></span>edit </span><span style=\"display:inherit;clear:left;\">facilities must be less than 375% of its </span><span style=\"display:inherit;clear:left;\">senior EBITDA. When this covenant </span><span style=\"display:inherit;clear:left;\">test is reapplied on 30 June 2025, the </span><span style=\"display:inherit;clear:left;\">covenant multiple will be increased fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">375% to 400%.</span><span style=\"display:inherit;clear:left;\">The Company\u2019<span class=\"_ _15\"></span>s final covenant test over </span><span style=\"display:inherit;clear:left;\">its levels of freehold pr<span class=\"_ _2\"></span>operty security </span><span style=\"display:inherit;clear:left;\">requir<span class=\"_ _2\"></span>es that the level of its bank </span><span style=\"display:inherit;clear:left;\">borrowings do not exceed 70% of the </span><span style=\"display:inherit;clear:left;\">independently assessed value of its </span><span style=\"display:inherit;clear:left;\">charged freehold pr<span class=\"_ _2\"></span>operties. This test </span><span style=\"display:inherit;clear:left;\">was passed at 31 March 2024 and will </span><span style=\"display:inherit;clear:left;\">remain in place thr<span class=\"_ _2\"></span>oughout the coming </span><span style=\"display:inherit;clear:left;\">financial year<span class=\"_ _15\"></span>. Property values would </span><span style=\"display:inherit;clear:left;\">need to reduce by some two-thir<span class=\"_ _2\"></span>ds </span><span style=\"display:inherit;clear:left;\">before this covenant test became at risk </span><span style=\"display:inherit;clear:left;\">of failure.</span><span style=\"display:inherit;clear:left;\">Once reapplied on 30 June 2025, these </span><span style=\"display:inherit;clear:left;\">covenants will then continue to be </span><span style=\"display:inherit;clear:left;\">tested quarterly<span class=\"_ _15\"></span>. Financial modelling for </span><span style=\"display:inherit;clear:left;\">the coming twelve-month period has </span><span style=\"display:inherit;clear:left;\">allowed the directors to conclude that </span><span style=\"display:inherit;clear:left;\">there is satisfactory headr<span class=\"_ _2\"></span>oom in the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s banking covenants.</span><span style=\"display:inherit;clear:left;\">The directors have also given </span><span style=\"display:inherit;clear:left;\">consideration to the current </span><span style=\"display:inherit;clear:left;\">uncertainties in the state of the UK </span><span style=\"display:inherit;clear:left;\">economy<span class=\"_ _15\"></span>, as well as to cost pressures, </span><span style=\"display:inherit;clear:left;\">which have impacted businesses such </span><span style=\"display:inherit;clear:left;\">as increases to staf<span class=\"_ _2\"></span>fing costs from </span><span style=\"display:inherit;clear:left;\">the rise in the National Minimum and </span><span style=\"display:inherit;clear:left;\">National Living W<span class=\"_ _2\"></span>ages, from business </span><span style=\"display:inherit;clear:left;\">rates and from incr<span class=\"_ _2\"></span>eases to funding </span><span style=\"display:inherit;clear:left;\">costs from high inter<span class=\"_ _2\"></span>est base rates.</span><span style=\"display:inherit;clear:left;\">The directors have also consider<span class=\"_ _2\"></span>ed </span><span style=\"display:inherit;clear:left;\">the Company\u2019<span class=\"_ _15\"></span>s working capital </span><span style=\"display:inherit;clear:left;\">requir<span class=\"_ _2\"></span>ements. The Company meets its </span><span style=\"display:inherit;clear:left;\">day-to-day working capital requir<span class=\"_ _2\"></span>ements </span><span style=\"display:inherit;clear:left;\">through short-term stocking loans, </span><span style=\"display:inherit;clear:left;\">bank overdraft and r<span class=\"_ _2\"></span>evolving-credit </span><span style=\"display:inherit;clear:left;\">facility<span class=\"_ _15\"></span>, and medium-term revolving </span><span style=\"display:inherit;clear:left;\">credit facilities and term loans. At the </span><span style=\"display:inherit;clear:left;\">year end the medium-term banking </span><span style=\"display:inherit;clear:left;\">facilities included a term loan with an </span><span style=\"display:inherit;clear:left;\">outstanding balance of \u00a35.4 million and </span><span style=\"display:inherit;clear:left;\">a revolving cr<span class=\"_ _2\"></span>edit facility of \u00a36.0 million </span><span style=\"display:inherit;clear:left;\">from HSBC, its primary bankers, with </span><span style=\"display:inherit;clear:left;\">both facilities being next renewable </span><span style=\"display:inherit;clear:left;\">in March 2026. HSBC also makes </span><span style=\"display:inherit;clear:left;\">available a short-term overdraft facility of </span><span style=\"display:inherit;clear:left;\">\u00a33.5 million, which is renewed annually </span><span style=\"display:inherit;clear:left;\">each August. The Company also has </span><span style=\"display:inherit;clear:left;\">a short-term revolving-cr<span class=\"_ _2\"></span>edit facility of </span><span style=\"display:inherit;clear:left;\">\u00a34.0 million, which is renewed annually </span><span style=\"display:inherit;clear:left;\">each August, from V<span class=\"_ _3\"></span>olkswagen Bank. </span><span style=\"display:inherit;clear:left;\">In the opinion of the directors, ther<span class=\"_ _2\"></span>e is a </span><span style=\"display:inherit;clear:left;\">reasonable expectation that all facilities </span><span style=\"display:inherit;clear:left;\">will be renewed at their scheduled </span><span style=\"display:inherit;clear:left;\">expiry dates. The failure of a covenant </span><span style=\"display:inherit;clear:left;\">test would render these facilities </span><span style=\"display:inherit;clear:left;\">repayable on demand at the option </span><span style=\"display:inherit;clear:left;\">of the lender<span class=\"_ _15\"></span>. At 31 March 2024, the </span><span style=\"display:inherit;clear:left;\">Company held cash-in-hand balances </span><span style=\"display:inherit;clear:left;\">of \u00a30.4 million and had undrawn </span><span style=\"display:inherit;clear:left;\">borrowing facilities of \u00a37.5 million, all of </span><span style=\"display:inherit;clear:left;\">which would be immediately available.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-10-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Mat<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ria<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span> Account<span class=\"_ _2\"></span>ing Po<span class=\"_ _0\"></span>licies</span><span style=\"display:inherit;clear:left;\">Go<span class=\"_ _0\"></span>odw<span class=\"_ _0\"></span>ill</span><span style=\"display:inherit;clear:left;\">Goodwill repr<span class=\"_ _2\"></span>esents the excess of the </span><span style=\"display:inherit;clear:left;\">cost of an acquisition over the fair value </span><span style=\"display:inherit;clear:left;\">of the net identifiable assets acquired </span><span style=\"display:inherit;clear:left;\">and is tested annually for impairment. </span><span style=\"display:inherit;clear:left;\">Any impairment is recognised </span><span style=\"display:inherit;clear:left;\">immediately in the income statement </span><span style=\"display:inherit;clear:left;\">and is not subsequently reversed. Gains </span><span style=\"display:inherit;clear:left;\">and losses on subsequent disposal of </span><span style=\"display:inherit;clear:left;\">the assets acquired include any r<span class=\"_ _2\"></span>elated </span><span style=\"display:inherit;clear:left;\">goodwill.</span><span style=\"display:inherit;clear:left;\">Goodwill arising on acquisitions before </span><span style=\"display:inherit;clear:left;\">the date of transition to IFRS has been </span><span style=\"display:inherit;clear:left;\">retained at the pr<span class=\"_ _2\"></span>evious UK GAAP </span><span style=\"display:inherit;clear:left;\">amounts subject to being tested for </span><span style=\"display:inherit;clear:left;\">impairment at that date, and annually </span><span style=\"display:inherit;clear:left;\">thereafter<span class=\"_ _15\"></span>.</span><span style=\"display:inherit;clear:left;\">Revenue<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>gnition</span><span style=\"display:inherit;clear:left;\">Revenue generated from a contract </span><span style=\"display:inherit;clear:left;\">for the sale of goods is recognised </span><span style=\"display:inherit;clear:left;\">on delivery when all promises to the </span><span style=\"display:inherit;clear:left;\">customer have been fulfilled, such as </span><span style=\"display:inherit;clear:left;\">the supply of a specific vehicle. If the </span><span style=\"display:inherit;clear:left;\">customer has added various accessory </span><span style=\"display:inherit;clear:left;\">products to their or<span class=\"_ _2\"></span>der<span class=\"_ _15\"></span>, the Company\u2019<span class=\"_ _15\"></span>s </span><span style=\"display:inherit;clear:left;\">promise is fulfilled by supplying these </span><span style=\"display:inherit;clear:left;\">products onto the vehicle at the </span><span style=\"display:inherit;clear:left;\">time of its delivery<span class=\"_ _15\"></span>. Certain vehicle </span><span style=\"display:inherit;clear:left;\">manufacturers which the Company </span><span style=\"display:inherit;clear:left;\">repr<span class=\"_ _2\"></span>esents are starting to transition </span><span style=\"display:inherit;clear:left;\">their dealer agreements to an agency </span><span style=\"display:inherit;clear:left;\">arrangement whereby the manufactur<span class=\"_ _2\"></span>er </span><span style=\"display:inherit;clear:left;\">and the customer transact directly for </span><span style=\"display:inherit;clear:left;\">the sale of the car but the dealer is paid </span><span style=\"display:inherit;clear:left;\">an agency fee for facilitating delivery </span><span style=\"display:inherit;clear:left;\">of the car to the customer<span class=\"_ _15\"></span>. In these </span><span style=\"display:inherit;clear:left;\">circumstances, wher<span class=\"_ _2\"></span>e the Company </span><span style=\"display:inherit;clear:left;\">acts as an agent on behalf of a principal </span><span style=\"display:inherit;clear:left;\">in relation to the sale of a new car<span class=\"_ _15\"></span>, the </span><span style=\"display:inherit;clear:left;\">associated income is recognised within </span><span style=\"display:inherit;clear:left;\">revenue in the period in which the </span><span style=\"display:inherit;clear:left;\">product is sold. The decision whether </span><span style=\"display:inherit;clear:left;\">the car is sold to the customer under </span><span style=\"display:inherit;clear:left;\">a wholesale or agency arrangement </span><span style=\"display:inherit;clear:left;\">is made by the vehicle manufacturer </span><span style=\"display:inherit;clear:left;\">based on the make and model of the </span><span style=\"display:inherit;clear:left;\">related car<span class=\"_ _15\"></span>. Of the manufacturers that </span><span style=\"display:inherit;clear:left;\">the Company repr<span class=\"_ _2\"></span>esents V<span class=\"_ _3\"></span>olvo and </span><span style=\"display:inherit;clear:left;\">Lotus operated a full agency model </span><span style=\"display:inherit;clear:left;\">in the year for all new car sales whilst </span><span style=\"display:inherit;clear:left;\">MG and V<span class=\"_ _3\"></span>auxhall operated solely under </span><span style=\"display:inherit;clear:left;\">a wholesale arrangement in the year<span class=\"_ _15\"></span>. </span><span style=\"display:inherit;clear:left;\">The remaining V<span class=\"_ _3\"></span>olkswagen Audi Group </span><span style=\"display:inherit;clear:left;\">franchises operated a mixed model </span><span style=\"display:inherit;clear:left;\">with manufacturers applying an agency </span><span style=\"display:inherit;clear:left;\">model to some new battery-electric </span><span style=\"display:inherit;clear:left;\">cars. Audi also operated an agency </span><span style=\"display:inherit;clear:left;\">sales model for cars sold through </span><span style=\"display:inherit;clear:left;\">certain leasing companies.</span><span style=\"display:inherit;clear:left;\">Finance commissions are earned from </span><span style=\"display:inherit;clear:left;\">the finance house that is providing a </span><span style=\"display:inherit;clear:left;\">finance arrangement to a consumer </span><span style=\"display:inherit;clear:left;\">buying the vehicle. In this regar<span class=\"_ _2\"></span>d, the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s customer is considered to </span><span style=\"display:inherit;clear:left;\">be the finance house, rather than the </span><span style=\"display:inherit;clear:left;\">end user of the vehicle. Income derived </span><span style=\"display:inherit;clear:left;\">from such commissions is r<span class=\"_ _2\"></span>ecognised </span><span style=\"display:inherit;clear:left;\">within revenue on completion of the </span><span style=\"display:inherit;clear:left;\">arranging of the various products (i.e. at </span><span style=\"display:inherit;clear:left;\">the point at which control passes to the </span><span style=\"display:inherit;clear:left;\">customer).</span><span style=\"display:inherit;clear:left;\">For servicing work, the Company </span><span style=\"display:inherit;clear:left;\">promises to complete the work in </span><span style=\"display:inherit;clear:left;\">accordance with the contract. This </span><span style=\"display:inherit;clear:left;\">obligation is satisfied when the </span><span style=\"display:inherit;clear:left;\">customer takes collection of their </span><span style=\"display:inherit;clear:left;\">vehicle on completion of the work. If </span><span style=\"display:inherit;clear:left;\">a customer takes out a service plan, </span><span style=\"display:inherit;clear:left;\">the Company has a future obligation to </span><span style=\"display:inherit;clear:left;\">complete agreed work over a set period </span><span style=\"display:inherit;clear:left;\">of time. These obligations are only </span><span style=\"display:inherit;clear:left;\">completed in full once those elements </span><span style=\"display:inherit;clear:left;\">of the service plan have expired. Wher<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">the Company sells a service plan </span><span style=\"display:inherit;clear:left;\">alongside a vehicle, the service element </span><span style=\"display:inherit;clear:left;\">is distinct from the vehicle sale and is </span><span style=\"display:inherit;clear:left;\">subject to a fixed and determinable </span><span style=\"display:inherit;clear:left;\">transaction price. Each individual </span><span style=\"display:inherit;clear:left;\">service included within the service plan </span><span style=\"display:inherit;clear:left;\">is considered distinct and r<span class=\"_ _2\"></span>evenue is </span><span style=\"display:inherit;clear:left;\">recognised at a point in time when the </span><span style=\"display:inherit;clear:left;\">services have been carried out. Further </span><span style=\"display:inherit;clear:left;\">information can be found in note 2.</span><span style=\"display:inherit;clear:left;\">The obligation of supplying vehicle </span><span style=\"display:inherit;clear:left;\">parts to customers is satisfied when the </span><span style=\"display:inherit;clear:left;\">customer takes delivery of the goods. </span><span style=\"display:inherit;clear:left;\">Borro<span class=\"_ _2\"></span>wing costs</span><span style=\"display:inherit;clear:left;\">All borrowing costs ar<span class=\"_ _2\"></span>e recognised in </span><span style=\"display:inherit;clear:left;\">the Income Statement in the period </span><span style=\"display:inherit;clear:left;\">in which they are incurr<span class=\"_ _2\"></span>ed unless the </span><span style=\"display:inherit;clear:left;\">borrowing costs ar<span class=\"_ _2\"></span>e directly attributable </span><span style=\"display:inherit;clear:left;\">to the acquisition, construction or </span><span style=\"display:inherit;clear:left;\">production of a qualifying asset, in </span><span style=\"display:inherit;clear:left;\">which case they are capitalised.</span><span style=\"display:inherit;clear:left;\">Sh<span class=\"_ _0\"></span>are<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">compensation</span><span style=\"display:inherit;clear:left;\">The Company operates an equity </span><span style=\"display:inherit;clear:left;\">settled share-based compensation </span><span style=\"display:inherit;clear:left;\">plan for all employees through the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s Save As Y<span class=\"_ _15\"></span>ou Ear<span class=\"_ _0\"></span>n (\u201cSA<span class=\"_ _3\"></span>YE\u201d) </span><span style=\"display:inherit;clear:left;\">scheme. All employee services </span><span style=\"display:inherit;clear:left;\">received in exchange for the grant of </span><span style=\"display:inherit;clear:left;\">any share-based compensation ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">measured at their fair values. These </span><span style=\"display:inherit;clear:left;\">are indir<span class=\"_ _2\"></span>ectly determined by refer<span class=\"_ _2\"></span>ence </span><span style=\"display:inherit;clear:left;\">to the share option awar<span class=\"_ _2\"></span>ded. Their fair </span><span style=\"display:inherit;clear:left;\">value is appraised at the grant date. The </span><span style=\"display:inherit;clear:left;\">vesting period from the date of grant is </span><span style=\"display:inherit;clear:left;\">three years.</span><span style=\"display:inherit;clear:left;\">All share-based compensation is </span><span style=\"display:inherit;clear:left;\">ultimately recognised as an expense </span><span style=\"display:inherit;clear:left;\">in the Income Statement with a </span><span style=\"display:inherit;clear:left;\">corresponding cr<span class=\"_ _2\"></span>edit to retained </span><span style=\"display:inherit;clear:left;\">earnings, net of deferred tax where </span><span style=\"display:inherit;clear:left;\">applicable in the Statement of Financial </span><span style=\"display:inherit;clear:left;\">Position. If vesting periods or other </span><span style=\"display:inherit;clear:left;\">vesting conditions apply<span class=\"_ _15\"></span>, the expense is </span><span style=\"display:inherit;clear:left;\">allocated over the vesting period, based </span><span style=\"display:inherit;clear:left;\">on the best available estimate of the </span><span style=\"display:inherit;clear:left;\">number of share options expected to </span><span style=\"display:inherit;clear:left;\">vest. Service and performance vesting </span><span style=\"display:inherit;clear:left;\">conditions are included in assumptions </span><span style=\"display:inherit;clear:left;\">about the number of options that are </span><span style=\"display:inherit;clear:left;\">expected to become exercisable. </span><span style=\"display:inherit;clear:left;\">Non-vesting conditions, such as the </span><span style=\"display:inherit;clear:left;\">employee\u2019<span class=\"_ _15\"></span>s requir<span class=\"_ _2\"></span>ement to continue </span><span style=\"display:inherit;clear:left;\">to save under the SA<span class=\"_ _3\"></span>YE scheme, are </span><span style=\"display:inherit;clear:left;\">considered when determining the </span><span style=\"display:inherit;clear:left;\">fair value of the award. Estimates ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">subsequently revised if ther<span class=\"_ _2\"></span>e is any </span><span style=\"display:inherit;clear:left;\">indication that the number of share </span><span style=\"display:inherit;clear:left;\">options expected to vest differs fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">previous estimates. No adjustment </span><span style=\"display:inherit;clear:left;\">to the expense recognised in prior </span><span style=\"display:inherit;clear:left;\">periods is made if fewer share options </span><span style=\"display:inherit;clear:left;\">ultimately are exer<span class=\"_ _2\"></span>cised than originally </span><span style=\"display:inherit;clear:left;\">estimated. Failure by the employee to </span><span style=\"display:inherit;clear:left;\">meet a vesting condition is treated as a </span><span style=\"display:inherit;clear:left;\">cancellation.</span><span style=\"display:inherit;clear:left;\">Fair value is measured by use of the </span><span style=\"display:inherit;clear:left;\">Black-Scholes model. The expected life </span><span style=\"display:inherit;clear:left;\">used in the model has been adjusted, </span><span style=\"display:inherit;clear:left;\">based on management\u2019<span class=\"_ _15\"></span>s best estimate, </span><span style=\"display:inherit;clear:left;\">for the effects of non-transferability<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">exercise r<span class=\"_ _2\"></span>estrictions and behavioural </span><span style=\"display:inherit;clear:left;\">considerations.</span><span style=\"display:inherit;clear:left;\">Deferred tax is the tax expected to be </span><span style=\"display:inherit;clear:left;\">payable or recoverable on dif<span class=\"_ _2\"></span>ferences </span><span style=\"display:inherit;clear:left;\">between the carrying amounts of </span><span style=\"display:inherit;clear:left;\">assets and liabilities in the financial </span><span style=\"display:inherit;clear:left;\">statements and the corresponding </span><span style=\"display:inherit;clear:left;\">tax bases used in the computation </span><span style=\"display:inherit;clear:left;\">of taxable profit and is accounted for </span><span style=\"display:inherit;clear:left;\">using the liability method. Deferred tax </span><span style=\"display:inherit;clear:left;\">liabilities are, generally<span class=\"_ _15\"></span>, recognised for </span><span style=\"display:inherit;clear:left;\">all taxable temporary differ<span class=\"_ _2\"></span>ences and </span><span style=\"display:inherit;clear:left;\">deferred tax assets ar<span class=\"_ _2\"></span>e recognised to </span><span style=\"display:inherit;clear:left;\">the extent that it is probable that taxable </span><span style=\"display:inherit;clear:left;\">profits will be available against which </span><span style=\"display:inherit;clear:left;\">deductible temporary differ<span class=\"_ _2\"></span>ences can </span><span style=\"display:inherit;clear:left;\">be utilised. Such assets and liabilities </span><span style=\"display:inherit;clear:left;\">are not r<span class=\"_ _2\"></span>ecognised if the temporary </span><span style=\"display:inherit;clear:left;\">differ<span class=\"_ _2\"></span>ence arises from goodwill or fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">the initial recognition (other than in a </span><span style=\"display:inherit;clear:left;\">business combination) of other assets </span><span style=\"display:inherit;clear:left;\">and liabilities in a transaction that affects </span><span style=\"display:inherit;clear:left;\">neither the tax profit nor the accounting </span><span style=\"display:inherit;clear:left;\">profit.</span><span style=\"display:inherit;clear:left;\">The carrying amount of deferred tax </span><span style=\"display:inherit;clear:left;\">assets is reviewed at each financial </span><span style=\"display:inherit;clear:left;\">year<span class=\"_ _3\"></span>-end date and reduced to the </span><span style=\"display:inherit;clear:left;\">extent that it is no longer probable that </span><span style=\"display:inherit;clear:left;\">sufficient taxable pr<span class=\"_ _2\"></span>ofits will be available </span><span style=\"display:inherit;clear:left;\">to allow all, or part, of the asset to be </span><span style=\"display:inherit;clear:left;\">recover<span class=\"_ _2\"></span>ed.</span><span style=\"display:inherit;clear:left;\">Deferred tax is calculated at the tax </span><span style=\"display:inherit;clear:left;\">rates that are expected to apply in </span><span style=\"display:inherit;clear:left;\">the period when the liability is settled </span><span style=\"display:inherit;clear:left;\">or the asset is realised. Deferr<span class=\"_ _2\"></span>ed tax </span><span style=\"display:inherit;clear:left;\">is charged or credited in the Income </span><span style=\"display:inherit;clear:left;\">Statement, except when it relates to </span><span style=\"display:inherit;clear:left;\">items charged or credited within other </span><span style=\"display:inherit;clear:left;\">comprehensive income, in which case </span><span style=\"display:inherit;clear:left;\">the deferred tax is also dealt with in </span><span style=\"display:inherit;clear:left;\">other comprehensive income. The tax </span><span style=\"display:inherit;clear:left;\">base of an item considers its intended </span><span style=\"display:inherit;clear:left;\">method of recovery by either sale </span><span style=\"display:inherit;clear:left;\">or use.</span><span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vestment proper<span class=\"_ _0\"></span>ty</span><span style=\"display:inherit;clear:left;\">Investment property<span class=\"_ _15\"></span>, which is </span><span style=\"display:inherit;clear:left;\">property held to earn rentals and/</span><span style=\"display:inherit;clear:left;\">or capital appreciation, is stated at </span><span style=\"display:inherit;clear:left;\">cost less accumulated depreciation </span><span style=\"display:inherit;clear:left;\">and impairment. Rental income from </span><span style=\"display:inherit;clear:left;\">investment property is r<span class=\"_ _2\"></span>ecognised on a </span><span style=\"display:inherit;clear:left;\">straight-line basis over the term of the </span><span style=\"display:inherit;clear:left;\">lease. Depreciation is charged to write </span><span style=\"display:inherit;clear:left;\">off the cost, excluding the assessed </span><span style=\"display:inherit;clear:left;\">Pr<span class=\"_ _2\"></span>oper<span class=\"_ _0\"></span>ty<span class=\"_ _3\"></span>, plant and </span><span style=\"display:inherit;clear:left;\">equipme<span class=\"_ _0\"></span>nt</span><span style=\"display:inherit;clear:left;\">Land and buildings used in the business </span><span style=\"display:inherit;clear:left;\">are stated in the Statement of Financial </span><span style=\"display:inherit;clear:left;\">Position at cost. The property held at </span><span style=\"display:inherit;clear:left;\">the date of transition to IFRSs in 2007 </span><span style=\"display:inherit;clear:left;\">was recognised at deemed cost, being </span><span style=\"display:inherit;clear:left;\">the carrying amount at the date of </span><span style=\"display:inherit;clear:left;\">transition to IFRSs. The date of the last </span><span style=\"display:inherit;clear:left;\">valuation undertaken under its previous </span><span style=\"display:inherit;clear:left;\">GAAP was in 1995.</span><span style=\"display:inherit;clear:left;\">value of the freehold land, less r<span class=\"_ _2\"></span>esidual </span><span style=\"display:inherit;clear:left;\">values of investment properties over </span><span style=\"display:inherit;clear:left;\">their estimated useful lives using the </span><span style=\"display:inherit;clear:left;\">straight-line method over 50 years. </span><span style=\"display:inherit;clear:left;\">Any transfers from pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>, plant </span><span style=\"display:inherit;clear:left;\">and equipment are made at cost less </span><span style=\"display:inherit;clear:left;\">accumulated depreciation.</span><span style=\"display:inherit;clear:left;\">Depreciation on buildings is charged </span><span style=\"display:inherit;clear:left;\">to the Income Statement. On the </span><span style=\"display:inherit;clear:left;\">subsequent sale of a property<span class=\"_ _15\"></span>, the </span><span style=\"display:inherit;clear:left;\">attributable surplus remaining in the </span><span style=\"display:inherit;clear:left;\">non-distributable reserve is transferr<span class=\"_ _2\"></span>ed </span><span style=\"display:inherit;clear:left;\">directly to accumulated pr<span class=\"_ _2\"></span>ofits.</span><span style=\"display:inherit;clear:left;\">Properties in the course of construction </span><span style=\"display:inherit;clear:left;\">are carried at cost, less any r<span class=\"_ _2\"></span>ecognised </span><span style=\"display:inherit;clear:left;\">impairment loss. Cost includes </span><span style=\"display:inherit;clear:left;\">professional fees and attributable </span><span style=\"display:inherit;clear:left;\">borrowing costs. Depr<span class=\"_ _2\"></span>eciation of these </span><span style=\"display:inherit;clear:left;\">assets, on the same basis as other </span><span style=\"display:inherit;clear:left;\">property assets, commences when the </span><span style=\"display:inherit;clear:left;\">assets are r<span class=\"_ _2\"></span>eady for their intended use.</span><span style=\"display:inherit;clear:left;\">Properties ar<span class=\"_ _2\"></span>e regar<span class=\"_ _2\"></span>ded as purchased </span><span style=\"display:inherit;clear:left;\">or sold on the date on which contracts </span><span style=\"display:inherit;clear:left;\">for the purchase or sale become </span><span style=\"display:inherit;clear:left;\">unconditional. The gain or loss </span><span style=\"display:inherit;clear:left;\">arising on the disposal of an asset is </span><span style=\"display:inherit;clear:left;\">determined as the differ<span class=\"_ _2\"></span>ence between </span><span style=\"display:inherit;clear:left;\">the sales proceeds and the carrying </span><span style=\"display:inherit;clear:left;\">amount of the asset and is recognised </span><span style=\"display:inherit;clear:left;\">in the Income Statement.</span><span style=\"display:inherit;clear:left;\">Other assets are stated at cost less </span><span style=\"display:inherit;clear:left;\">accumulated depreciation and any </span><span style=\"display:inherit;clear:left;\">recognised impairment loss.</span><span style=\"display:inherit;clear:left;\">Depreciation is charged so as to write </span><span style=\"display:inherit;clear:left;\">off the cost less r<span class=\"_ _2\"></span>esidual values of </span><span style=\"display:inherit;clear:left;\">assets, other than land and properties </span><span style=\"display:inherit;clear:left;\">under construction, over their estimated </span><span style=\"display:inherit;clear:left;\">useful lives using the straight-line </span><span style=\"display:inherit;clear:left;\">method, on the following basis:</span><span style=\"display:inherit;clear:left;\">Freehold building \u2013 50 years</span><span style=\"display:inherit;clear:left;\">Freeland land \u2013 not depr<span class=\"_ _2\"></span>eciated</span><span style=\"display:inherit;clear:left;\">Leasehold buildings \u2013 period of lease</span><span style=\"display:inherit;clear:left;\">Plant and machinery<span class=\"_ _15\"></span>, fixtures and </span><span style=\"display:inherit;clear:left;\">fittings \u2013 3 to 10 years</span><span style=\"display:inherit;clear:left;\">The residual value of all assets, </span><span style=\"display:inherit;clear:left;\">depreciation methods and useful </span><span style=\"display:inherit;clear:left;\">economic lives, if significant, are </span><span style=\"display:inherit;clear:left;\">assessed annually<span class=\"_ _15\"></span>.</span><span style=\"display:inherit;clear:left;\">Lease<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">The Company recognises a right-of-</span><span style=\"display:inherit;clear:left;\">use asset and a lease liability at the </span><span style=\"display:inherit;clear:left;\">commencement date of the lease. The </span><span style=\"display:inherit;clear:left;\">right-of-use asset is initially measured </span><span style=\"display:inherit;clear:left;\">at cost, and, subsequently<span class=\"_ _15\"></span>, at cost </span><span style=\"display:inherit;clear:left;\">less accumulated depreciation and </span><span style=\"display:inherit;clear:left;\">impairment losses and is then adjusted </span><span style=\"display:inherit;clear:left;\">for certain remeasur<span class=\"_ _2\"></span>ements of the lease </span><span style=\"display:inherit;clear:left;\">liability<span class=\"_ _15\"></span>. Depreciation is recognised on a </span><span style=\"display:inherit;clear:left;\">straight-line basis over the period of the </span><span style=\"display:inherit;clear:left;\">lease the right-of-use asset is expected </span><span style=\"display:inherit;clear:left;\">to be utilised.</span><span style=\"display:inherit;clear:left;\">The lease liability is initially measured </span><span style=\"display:inherit;clear:left;\">at the present value of lease payments </span><span style=\"display:inherit;clear:left;\">that are not paid at the commencement </span><span style=\"display:inherit;clear:left;\">date, discounted by the Company\u2019<span class=\"_ _15\"></span>s </span><span style=\"display:inherit;clear:left;\">incremental borr<span class=\"_ _2\"></span>owing rate. The lease </span><span style=\"display:inherit;clear:left;\">liability is, subsequently<span class=\"_ _15\"></span>, increased by </span><span style=\"display:inherit;clear:left;\">the interest cost on the lease liability </span><span style=\"display:inherit;clear:left;\">and reduced by payments made. It is </span><span style=\"display:inherit;clear:left;\">remeasur<span class=\"_ _2\"></span>ed when there is a change in </span><span style=\"display:inherit;clear:left;\">future lease payments arising fr<span class=\"_ _2\"></span>om a </span><span style=\"display:inherit;clear:left;\">change of index or rate, a variation in </span><span style=\"display:inherit;clear:left;\">amounts payable following contractual </span><span style=\"display:inherit;clear:left;\">rent r<span class=\"_ _2\"></span>eviews and changes in the </span><span style=\"display:inherit;clear:left;\">assessment of whether an extension/</span><span style=\"display:inherit;clear:left;\">termination option is reasonably certain </span><span style=\"display:inherit;clear:left;\">to be exercised.</span><span style=\"display:inherit;clear:left;\">Where lease contracts include r<span class=\"_ _2\"></span>enewal </span><span style=\"display:inherit;clear:left;\">and termination options, judgement </span><span style=\"display:inherit;clear:left;\">is applied to determine the lease </span><span style=\"display:inherit;clear:left;\">term. The assessment of whether </span><span style=\"display:inherit;clear:left;\">the Company is reasonably certain to </span><span style=\"display:inherit;clear:left;\">exercise such options impacts the lease </span><span style=\"display:inherit;clear:left;\">term and the subsequent recognition of </span><span style=\"display:inherit;clear:left;\">the lease liability and right-of-use asset.</span><span style=\"display:inherit;clear:left;\">Where the Company acts as a lessor<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">receipts of lease payments ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">recognised in the income statement on </span><span style=\"display:inherit;clear:left;\">a straight-line basis over the period of </span><span style=\"display:inherit;clear:left;\">the lease unless it is deemed that the </span><span style=\"display:inherit;clear:left;\">risks and rewar<span class=\"_ _2\"></span>ds of ownership have </span><span style=\"display:inherit;clear:left;\">been substantially transferred to the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s lessee. If it is deemed that </span><span style=\"display:inherit;clear:left;\">the risks and rewar<span class=\"_ _2\"></span>ds of ownership </span><span style=\"display:inherit;clear:left;\">have been substantially transferred then </span><span style=\"display:inherit;clear:left;\">the Company will, rather than recognise </span><span style=\"display:inherit;clear:left;\">a right-of-use asset, recognise an </span><span style=\"display:inherit;clear:left;\">investment in the lease, this being the </span><span style=\"display:inherit;clear:left;\">present value of futur<span class=\"_ _2\"></span>e lease receipts </span><span style=\"display:inherit;clear:left;\">discounted at the interest rate implicit </span><span style=\"display:inherit;clear:left;\">in the lease or<span class=\"_ _15\"></span>, if this is not specified, at </span><span style=\"display:inherit;clear:left;\">the Company\u2019<span class=\"_ _15\"></span>s incremental borr<span class=\"_ _2\"></span>owing </span><span style=\"display:inherit;clear:left;\">rate. The finance lease receivable will be </span><span style=\"display:inherit;clear:left;\">increased by the inter<span class=\"_ _2\"></span>est received less </span><span style=\"display:inherit;clear:left;\">payments made by the lessee.</span><span style=\"display:inherit;clear:left;\">An impairment loss is recognised as </span><span style=\"display:inherit;clear:left;\">an expense immediately<span class=\"_ _15\"></span>, unless the </span><span style=\"display:inherit;clear:left;\">relevant asset is carried at a r<span class=\"_ _2\"></span>evalued </span><span style=\"display:inherit;clear:left;\">amount, in which case the impairment </span><span style=\"display:inherit;clear:left;\">loss is treated as a r<span class=\"_ _2\"></span>evaluation </span><span style=\"display:inherit;clear:left;\">decrease.</span><span style=\"display:inherit;clear:left;\">Where an impairment loss subsequently </span><span style=\"display:inherit;clear:left;\">reverses, the carrying amount of the </span><span style=\"display:inherit;clear:left;\">asset (CGU) is increased to the r<span class=\"_ _2\"></span>evised </span><span style=\"display:inherit;clear:left;\">estimate of its recoverable amount, but </span><span style=\"display:inherit;clear:left;\">so that the increased carrying amount </span><span style=\"display:inherit;clear:left;\">does not exceed the carrying amount </span><span style=\"display:inherit;clear:left;\">that would have been determined had </span><span style=\"display:inherit;clear:left;\">no impairment loss been recognised </span><span style=\"display:inherit;clear:left;\">for the asset (CGU) in prior years. </span><span style=\"display:inherit;clear:left;\">A reversal of an impairment loss is </span><span style=\"display:inherit;clear:left;\">recognised as income immediately<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">unless the relevant asset is carried at </span><span style=\"display:inherit;clear:left;\">a revalued amount, in which case the </span><span style=\"display:inherit;clear:left;\">reversal of the impairment loss is tr<span class=\"_ _2\"></span>eated </span><span style=\"display:inherit;clear:left;\">as a revaluation incr<span class=\"_ _2\"></span>ease.</span><span style=\"display:inherit;clear:left;\">For the purpose of impairment testing, </span><span style=\"display:inherit;clear:left;\">assets are gr<span class=\"_ _2\"></span>ouped together into the </span><span style=\"display:inherit;clear:left;\">smallest group of assets that generates </span><span style=\"display:inherit;clear:left;\">cash inflows from continuing use that </span><span style=\"display:inherit;clear:left;\">are largely independent of the cash </span><span style=\"display:inherit;clear:left;\">inflows from other gr<span class=\"_ _2\"></span>oups of assets. </span><span style=\"display:inherit;clear:left;\">Management have determined that the </span><span style=\"display:inherit;clear:left;\">CGUs are the individual dealerships for </span><span style=\"display:inherit;clear:left;\">each franchise.</span><span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vent<span class=\"_ _2\"></span>ories</span><span style=\"display:inherit;clear:left;\">Inventories are stated at the lower of </span><span style=\"display:inherit;clear:left;\">cost and net realisable value. Cost </span><span style=\"display:inherit;clear:left;\">repr<span class=\"_ _2\"></span>esents the purchase price plus any </span><span style=\"display:inherit;clear:left;\">additional costs incurred.</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>ehicle inventories include owned </span><span style=\"display:inherit;clear:left;\">vehicles used for demonstration </span><span style=\"display:inherit;clear:left;\">purposes and as courtesy cars for </span><span style=\"display:inherit;clear:left;\">service customers. Consignment vehicle </span><span style=\"display:inherit;clear:left;\">inventories are r<span class=\"_ _2\"></span>egarded as ef<span class=\"_ _2\"></span>fectively </span><span style=\"display:inherit;clear:left;\">under the control of the Company and </span><span style=\"display:inherit;clear:left;\">are included within inventories on the </span><span style=\"display:inherit;clear:left;\">balance sheet as the Company has the </span><span style=\"display:inherit;clear:left;\">ability to direct the use of, and obtain </span><span style=\"display:inherit;clear:left;\">substantially all of the remaining benefits </span><span style=\"display:inherit;clear:left;\">from, the asset. Contr<span class=\"_ _2\"></span>ol includes the </span><span style=\"display:inherit;clear:left;\">ability to prevent other entities fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">directing the use of, and obtaining the </span><span style=\"display:inherit;clear:left;\">benefits from, an asset even though </span><span style=\"display:inherit;clear:left;\">legal title has not yet passed. The </span><span style=\"display:inherit;clear:left;\">corresponding liability is included within </span><span style=\"display:inherit;clear:left;\">trade and other payables. </span><span style=\"display:inherit;clear:left;\">Parts inventories are valued at cost and </span><span style=\"display:inherit;clear:left;\">are written down to net r<span class=\"_ _2\"></span>ealisable value, </span><span style=\"display:inherit;clear:left;\">in accordance with normal industry </span><span style=\"display:inherit;clear:left;\">practice, by providing for obsolescence </span><span style=\"display:inherit;clear:left;\">on a time-in-stock basis. Net realisable </span><span style=\"display:inherit;clear:left;\">value repr<span class=\"_ _2\"></span>esents the estimated selling </span><span style=\"display:inherit;clear:left;\">price less all estimated costs to </span><span style=\"display:inherit;clear:left;\">completion and costs to be incurred in </span><span style=\"display:inherit;clear:left;\">marketing and selling.</span><span style=\"display:inherit;clear:left;\">Ca<span class=\"_ _0\"></span>sh and<span class=\"_ _0\"></span> cas<span class=\"_ _0\"></span>h equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts</span><span style=\"display:inherit;clear:left;\">Cash and cash equivalents comprise </span><span style=\"display:inherit;clear:left;\">cash in hand and on demand deposits. </span><span style=\"display:inherit;clear:left;\">In the Cash Flow Statement, cash </span><span style=\"display:inherit;clear:left;\">and cash equivalents exclude the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s Cash Overdraft facility fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>olkswagen Bank, as this facility has the </span><span style=\"display:inherit;clear:left;\">properties of a r<span class=\"_ _2\"></span>evolving-credit facility<span class=\"_ _15\"></span>. </span><span style=\"display:inherit;clear:left;\">This facility is shown within interest-</span><span style=\"display:inherit;clear:left;\">bearing borrowings in curr<span class=\"_ _2\"></span>ent liabilities </span><span style=\"display:inherit;clear:left;\">on the Statement of Financial Position.</span><span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vestmen<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>s in  </span><span style=\"display:inherit;clear:left;\">subs<span class=\"_ _0\"></span>idiar<span class=\"_ _0\"></span>y und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>taking<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">Investments in subsidiary undertakings </span><span style=\"display:inherit;clear:left;\">are included at cost less amounts </span><span style=\"display:inherit;clear:left;\">written off if the investment is </span><span style=\"display:inherit;clear:left;\">determined to have been impaired and </span><span style=\"display:inherit;clear:left;\">are included in the Par<span class=\"_ _2\"></span>ent Company\u2019<span class=\"_ _15\"></span>s </span><span style=\"display:inherit;clear:left;\">separate financial statements.</span><span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>erest<span class=\"_ _3\"></span>-bear<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g </span><span style=\"display:inherit;clear:left;\">bo<span class=\"_ _0\"></span>rrowi<span class=\"_ _0\"></span>ngs</span><span style=\"display:inherit;clear:left;\">Interest-bearing bank loans and </span><span style=\"display:inherit;clear:left;\">revolving cr<span class=\"_ _2\"></span>edit facilities are r<span class=\"_ _2\"></span>ecorded </span><span style=\"display:inherit;clear:left;\">at their fair value on initial recognition </span><span style=\"display:inherit;clear:left;\">(normally the proceeds r<span class=\"_ _2\"></span>eceived less </span><span style=\"display:inherit;clear:left;\">transaction costs that are dir<span class=\"_ _2\"></span>ectly </span><span style=\"display:inherit;clear:left;\">attributable to the financial liability) and, </span><span style=\"display:inherit;clear:left;\">subsequently<span class=\"_ _15\"></span>, at amortised cost under </span><span style=\"display:inherit;clear:left;\">the effective inter<span class=\"_ _2\"></span>est method. Finance </span><span style=\"display:inherit;clear:left;\">charges, including premiums payable </span><span style=\"display:inherit;clear:left;\">on settlement or redemption and dir<span class=\"_ _2\"></span>ect </span><span style=\"display:inherit;clear:left;\">issue costs, are accounted for on an </span><span style=\"display:inherit;clear:left;\">accruals basis to profit or loss using the </span><span style=\"display:inherit;clear:left;\">effective inter<span class=\"_ _2\"></span>est method, and are added </span><span style=\"display:inherit;clear:left;\">to the carrying amount of the instrument </span><span style=\"display:inherit;clear:left;\">to the extent that they are not settled in </span><span style=\"display:inherit;clear:left;\">the period in which they arise.</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade<span class=\"_ _0\"></span> and other pa<span class=\"_ _2\"></span>yables</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade payables are not interest-bearing </span><span style=\"display:inherit;clear:left;\">and are stated at their fair value on </span><span style=\"display:inherit;clear:left;\">initial recognition and ar<span class=\"_ _2\"></span>e, subsequently<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">carried at amortised cost.</span><span style=\"display:inherit;clear:left;\">Other payables include obligations </span><span style=\"display:inherit;clear:left;\">relating to consignment stock and </span><span style=\"display:inherit;clear:left;\">vehicle stocking loans.</span><span style=\"display:inherit;clear:left;\">Obligations relating to consignment </span><span style=\"display:inherit;clear:left;\">stock relate to new cars supplied by </span><span style=\"display:inherit;clear:left;\">manufacturers on consignment terms </span><span style=\"display:inherit;clear:left;\">and the full purchase price can be </span><span style=\"display:inherit;clear:left;\">funded.</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>ehicle stocking loans relates to </span><span style=\"display:inherit;clear:left;\">creditors in r<span class=\"_ _2\"></span>elation to used vehicles and </span><span style=\"display:inherit;clear:left;\">is funded up to a level generally 80% </span><span style=\"display:inherit;clear:left;\">of market value of the used car based </span><span style=\"display:inherit;clear:left;\">on independent market guides. The </span><span style=\"display:inherit;clear:left;\">utilisation is recor<span class=\"_ _2\"></span>ded at fair value with </span><span style=\"display:inherit;clear:left;\">associated interest charged to pr<span class=\"_ _2\"></span>ofit </span><span style=\"display:inherit;clear:left;\">or loss. Cash flows relating to these </span><span style=\"display:inherit;clear:left;\">arrangements are included in operating </span><span style=\"display:inherit;clear:left;\">cash flows.</span><span style=\"display:inherit;clear:left;\">Equity</span><span style=\"display:inherit;clear:left;\">Ordinary shar<span class=\"_ _2\"></span>es are classified as equity<span class=\"_ _15\"></span>. </span><span style=\"display:inherit;clear:left;\">Incremental costs dir<span class=\"_ _2\"></span>ectly attributable </span><span style=\"display:inherit;clear:left;\">to the issue of new shares ar<span class=\"_ _2\"></span>e shown in </span><span style=\"display:inherit;clear:left;\">equity as a deduction, net of tax, from </span><span style=\"display:inherit;clear:left;\">the proceeds.</span><span style=\"display:inherit;clear:left;\">Share pr<span class=\"_ _2\"></span>emium includes any premium </span><span style=\"display:inherit;clear:left;\">received on the sale of shar<span class=\"_ _2\"></span>es. Any </span><span style=\"display:inherit;clear:left;\">transaction costs associated with the </span><span style=\"display:inherit;clear:left;\">issuing of shares ar<span class=\"_ _2\"></span>e deducted from </span><span style=\"display:inherit;clear:left;\">share pr<span class=\"_ _2\"></span>emium, net of any corporation </span><span style=\"display:inherit;clear:left;\">tax benefits.</span><span style=\"display:inherit;clear:left;\">The capital redemption r<span class=\"_ _2\"></span>eserve </span><span style=\"display:inherit;clear:left;\">comprises the nominal value of ordinary </span><span style=\"display:inherit;clear:left;\">and prefer<span class=\"_ _2\"></span>ence share capital pur<span class=\"_ _2\"></span>chased </span><span style=\"display:inherit;clear:left;\">by the Company in prior years and </span><span style=\"display:inherit;clear:left;\">cancelled. The non-distributable reserve </span><span style=\"display:inherit;clear:left;\">within equity is a revaluation r<span class=\"_ _2\"></span>eserve, </span><span style=\"display:inherit;clear:left;\">which comprises gains and losses due </span><span style=\"display:inherit;clear:left;\">to the revaluation of pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>, plant </span><span style=\"display:inherit;clear:left;\">and equipment prior to 1995. Retained </span><span style=\"display:inherit;clear:left;\">earnings includes all current and prior </span><span style=\"display:inherit;clear:left;\">period retained pr<span class=\"_ _2\"></span>ofits.</span><span style=\"display:inherit;clear:left;\">Where any company in the Gr<span class=\"_ _2\"></span>oup </span><span style=\"display:inherit;clear:left;\">purchases the Company\u2019<span class=\"_ _2c\"></span>s equity </span><span style=\"display:inherit;clear:left;\">share capital (tr<span class=\"_ _2\"></span>easury shares), the </span><span style=\"display:inherit;clear:left;\">consideration paid, including any </span><span style=\"display:inherit;clear:left;\">directly attributable incr<span class=\"_ _2\"></span>emental costs </span><span style=\"display:inherit;clear:left;\">(net of tax), is deducted from equity </span><span style=\"display:inherit;clear:left;\">attributable to the Company\u2019<span class=\"_ _15\"></span>s equity </span><span style=\"display:inherit;clear:left;\">holders until the shares ar<span class=\"_ _2\"></span>e cancelled, </span><span style=\"display:inherit;clear:left;\">reissued or disposed of. Wher<span class=\"_ _2\"></span>e such </span><span style=\"display:inherit;clear:left;\">shares ar<span class=\"_ _2\"></span>e, subsequently<span class=\"_ _15\"></span>, sold or </span><span style=\"display:inherit;clear:left;\">reissued any consideration r<span class=\"_ _2\"></span>eceived, net </span><span style=\"display:inherit;clear:left;\">of any directly attributable incr<span class=\"_ _2\"></span>emental </span><span style=\"display:inherit;clear:left;\">transactions costs and the related tax </span><span style=\"display:inherit;clear:left;\">effects, is included in equity attributable </span><span style=\"display:inherit;clear:left;\">to the Company\u2019<span class=\"_ _15\"></span>s equity holders.</span><span style=\"display:inherit;clear:left;\">Dividen<span class=\"_ _2\"></span>ds</span><span style=\"display:inherit;clear:left;\">Final dividends proposed by the boar<span class=\"_ _2\"></span>d </span><span style=\"display:inherit;clear:left;\">and unpaid at the balance sheet date </span><span style=\"display:inherit;clear:left;\">are not r<span class=\"_ _2\"></span>ecognised in the financial </span><span style=\"display:inherit;clear:left;\">statements until they have been </span><span style=\"display:inherit;clear:left;\">approved by shar<span class=\"_ _2\"></span>eholders at the Annual </span><span style=\"display:inherit;clear:left;\">General Meeting.</span><span style=\"display:inherit;clear:left;\">Interim dividends are r<span class=\"_ _2\"></span>ecognised once </span><span style=\"display:inherit;clear:left;\">paid to shareholders.</span><span style=\"display:inherit;clear:left;\">Financial<span class=\"_ _0\"></span> ins<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">Rec<span class=\"_ _0\"></span>ognition,<span class=\"_ _0\"></span> initial </span><span style=\"display:inherit;clear:left;\">measurement and <span class=\"ls0 ws0\"> </span></span><span style=\"display:inherit;clear:left;\">re<span class=\"_ _0\"></span>-re<span class=\"_ _0\"></span>cognition</span><span style=\"display:inherit;clear:left;\">Financial assets and financial liabilities </span><span style=\"display:inherit;clear:left;\">are r<span class=\"_ _2\"></span>ecognised when the Company </span><span style=\"display:inherit;clear:left;\">becomes a party to the contractual </span><span style=\"display:inherit;clear:left;\">provisions of the financial instrument </span><span style=\"display:inherit;clear:left;\">and are measur<span class=\"_ _2\"></span>ed initially at fair value </span><span style=\"display:inherit;clear:left;\">adjusted for transaction costs, except </span><span style=\"display:inherit;clear:left;\">for those carried at fair value through </span><span style=\"display:inherit;clear:left;\">profit and loss which ar<span class=\"_ _2\"></span>e measured </span><span style=\"display:inherit;clear:left;\">initially at fair value. Subsequent </span><span style=\"display:inherit;clear:left;\">measurement of financial assets and </span><span style=\"display:inherit;clear:left;\">financial liabilities is described below<span class=\"_ _3\"></span>.</span><span style=\"display:inherit;clear:left;\">Financial assets are der<span class=\"_ _2\"></span>ecognised when </span><span style=\"display:inherit;clear:left;\">the contractual rights to the cash flows </span><span style=\"display:inherit;clear:left;\">from the financial asset expir<span class=\"_ _2\"></span>e, or when </span><span style=\"display:inherit;clear:left;\">the financial asset and substantially all </span><span style=\"display:inherit;clear:left;\">the risks and rewar<span class=\"_ _2\"></span>ds are transferr<span class=\"_ _2\"></span>ed.</span><span style=\"display:inherit;clear:left;\">The only types of financial assets held </span><span style=\"display:inherit;clear:left;\">by the Group ar<span class=\"_ _2\"></span>e financial assets at </span><span style=\"display:inherit;clear:left;\">amortised cost.</span><span style=\"display:inherit;clear:left;\">Financial liabilities are der<span class=\"_ _2\"></span>ecognised </span><span style=\"display:inherit;clear:left;\">when the obligation specified in the </span><span style=\"display:inherit;clear:left;\">contract is discharged, cancelled or </span><span style=\"display:inherit;clear:left;\">expires.</span><span style=\"display:inherit;clear:left;\">Financial a<span class=\"_ _0\"></span>sset<span class=\"_ _0\"></span>s at <span class=\"ls0 ws0\"> </span></span><span style=\"display:inherit;clear:left;\">amo<span class=\"_ _2\"></span>rtised cost</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade receivables do not carry any </span><span style=\"display:inherit;clear:left;\">interest and ar<span class=\"_ _2\"></span>e stated at their fair </span><span style=\"display:inherit;clear:left;\">value on initial recognition as r<span class=\"_ _2\"></span>educed </span><span style=\"display:inherit;clear:left;\">by appropriate allowances for </span><span style=\"display:inherit;clear:left;\">estimated irrecoverable amounts and, </span><span style=\"display:inherit;clear:left;\">subsequently<span class=\"_ _15\"></span>, carried at amortised cost.</span><span style=\"display:inherit;clear:left;\">The Group applies the IFRS 9 simplified </span><span style=\"display:inherit;clear:left;\">approach to measuring expected cr<span class=\"_ _2\"></span>edit </span><span style=\"display:inherit;clear:left;\">losses, which uses a lifetime expected </span><span style=\"display:inherit;clear:left;\">loss allowance for all receivables. The </span><span style=\"display:inherit;clear:left;\">expected loss rates are based on the </span><span style=\"display:inherit;clear:left;\">payment profile of sales over 36 months </span><span style=\"display:inherit;clear:left;\">before the year<span class=\"_ _3\"></span>-end date, or the first day </span><span style=\"display:inherit;clear:left;\">of the accounting period under review<span class=\"_ _3\"></span>, </span><span style=\"display:inherit;clear:left;\">respectively<span class=\"_ _15\"></span>, and the corresponding </span><span style=\"display:inherit;clear:left;\">historical losses expected in the </span><span style=\"display:inherit;clear:left;\">period. The Company also considers </span><span style=\"display:inherit;clear:left;\">future expected cr<span class=\"_ _2\"></span>edit losses due to </span><span style=\"display:inherit;clear:left;\">circumstances in addition to historical </span><span style=\"display:inherit;clear:left;\">loss rates.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSummaryOfSignificantAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "f12697": {
   "value": "<span style=\"display:inherit;clear:left;\">Mat<span class=\"_ _3\"></span>e<span class=\"_ _0\"></span>ria<span class=\"_ _2\"></span>l<span class=\"_ _0\"></span> Account<span class=\"_ _2\"></span>ing Po<span class=\"_ _0\"></span>licies</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-15-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Basi<span class=\"_ _0\"></span>s of conso<span class=\"_ _0\"></span>lidat<span class=\"_ _2\"></span>ion</span><span style=\"display:inherit;clear:left;\">The consolidated financial statements </span><span style=\"display:inherit;clear:left;\">incorporate the financial statements </span><span style=\"display:inherit;clear:left;\">of the Company and its subsidiaries </span><span style=\"display:inherit;clear:left;\">(\u201cthe Group\u201d) made up to 31 Mar<span class=\"_ _2\"></span>ch </span><span style=\"display:inherit;clear:left;\">each year<span class=\"_ _15\"></span>. All subsidiaries are currently </span><span style=\"display:inherit;clear:left;\">dormant, so the income, expenses and </span><span style=\"display:inherit;clear:left;\">cash flows are the same for the Gr<span class=\"_ _2\"></span>oup </span><span style=\"display:inherit;clear:left;\">and the Company<span class=\"_ _15\"></span>.</span><span style=\"display:inherit;clear:left;\">The results of businesses and </span><span style=\"display:inherit;clear:left;\">subsidiaries acquired or disposed </span><span style=\"display:inherit;clear:left;\">of during the year are included in </span><span style=\"display:inherit;clear:left;\">the Consolidated Income Statement </span><span style=\"display:inherit;clear:left;\">using the acquisition method from </span><span style=\"display:inherit;clear:left;\">the effective date of acquisition or up </span><span style=\"display:inherit;clear:left;\">to the effective date of disposal, as </span><span style=\"display:inherit;clear:left;\">appropriate.</span><span style=\"display:inherit;clear:left;\">Where necessary<span class=\"_ _15\"></span>, adjustments are </span><span style=\"display:inherit;clear:left;\">made to the financial statements of </span><span style=\"display:inherit;clear:left;\">subsidiaries to bring the accounting </span><span style=\"display:inherit;clear:left;\">policies used into line with those used </span><span style=\"display:inherit;clear:left;\">by the Group.</span><span style=\"display:inherit;clear:left;\">All intra-Group transactions, balances, </span><span style=\"display:inherit;clear:left;\">income and expenses are eliminated on </span><span style=\"display:inherit;clear:left;\">consolidation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-17-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Go<span class=\"_ _0\"></span>odw<span class=\"_ _0\"></span>ill</span><span style=\"display:inherit;clear:left;\">Goodwill repr<span class=\"_ _2\"></span>esents the excess of the </span><span style=\"display:inherit;clear:left;\">cost of an acquisition over the fair value </span><span style=\"display:inherit;clear:left;\">of the net identifiable assets acquired </span><span style=\"display:inherit;clear:left;\">and is tested annually for impairment. </span><span style=\"display:inherit;clear:left;\">Any impairment is recognised </span><span style=\"display:inherit;clear:left;\">immediately in the income statement </span><span style=\"display:inherit;clear:left;\">and is not subsequently reversed. Gains </span><span style=\"display:inherit;clear:left;\">and losses on subsequent disposal of </span><span style=\"display:inherit;clear:left;\">the assets acquired include any r<span class=\"_ _2\"></span>elated </span><span style=\"display:inherit;clear:left;\">goodwill.</span><span style=\"display:inherit;clear:left;\">Goodwill arising on acquisitions before </span><span style=\"display:inherit;clear:left;\">the date of transition to IFRS has been </span><span style=\"display:inherit;clear:left;\">retained at the pr<span class=\"_ _2\"></span>evious UK GAAP </span><span style=\"display:inherit;clear:left;\">amounts subject to being tested for </span><span style=\"display:inherit;clear:left;\">impairment at that date, and annually </span><span style=\"display:inherit;clear:left;\">thereafter<span class=\"_ _15\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-17-3": {
   "value": "<span style=\"display:inherit;clear:left;\">Go<span class=\"_ _0\"></span>odw<span class=\"_ _0\"></span>ill</span><span style=\"display:inherit;clear:left;\">Goodwill repr<span class=\"_ _2\"></span>esents the excess of the </span><span style=\"display:inherit;clear:left;\">cost of an acquisition over the fair value </span><span style=\"display:inherit;clear:left;\">of the net identifiable assets acquired </span><span style=\"display:inherit;clear:left;\">and is tested annually for impairment. </span><span style=\"display:inherit;clear:left;\">Any impairment is recognised </span><span style=\"display:inherit;clear:left;\">immediately in the income statement </span><span style=\"display:inherit;clear:left;\">and is not subsequently reversed. Gains </span><span style=\"display:inherit;clear:left;\">and losses on subsequent disposal of </span><span style=\"display:inherit;clear:left;\">the assets acquired include any r<span class=\"_ _2\"></span>elated </span><span style=\"display:inherit;clear:left;\">goodwill.</span><span style=\"display:inherit;clear:left;\">Goodwill arising on acquisitions before </span><span style=\"display:inherit;clear:left;\">the date of transition to IFRS has been </span><span style=\"display:inherit;clear:left;\">retained at the pr<span class=\"_ _2\"></span>evious UK GAAP </span><span style=\"display:inherit;clear:left;\">amounts subject to being tested for </span><span style=\"display:inherit;clear:left;\">impairment at that date, and annually </span><span style=\"display:inherit;clear:left;\">thereafter<span class=\"_ _15\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-18-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Revenue<span class=\"_ _0\"></span> reco<span class=\"_ _0\"></span>gnition</span><span style=\"display:inherit;clear:left;\">Revenue generated from a contract </span><span style=\"display:inherit;clear:left;\">for the sale of goods is recognised </span><span style=\"display:inherit;clear:left;\">on delivery when all promises to the </span><span style=\"display:inherit;clear:left;\">customer have been fulfilled, such as </span><span style=\"display:inherit;clear:left;\">the supply of a specific vehicle. If the </span><span style=\"display:inherit;clear:left;\">customer has added various accessory </span><span style=\"display:inherit;clear:left;\">products to their or<span class=\"_ _2\"></span>der<span class=\"_ _15\"></span>, the Company\u2019<span class=\"_ _15\"></span>s </span><span style=\"display:inherit;clear:left;\">promise is fulfilled by supplying these </span><span style=\"display:inherit;clear:left;\">products onto the vehicle at the </span><span style=\"display:inherit;clear:left;\">time of its delivery<span class=\"_ _15\"></span>. Certain vehicle </span><span style=\"display:inherit;clear:left;\">manufacturers which the Company </span><span style=\"display:inherit;clear:left;\">repr<span class=\"_ _2\"></span>esents are starting to transition </span><span style=\"display:inherit;clear:left;\">their dealer agreements to an agency </span><span style=\"display:inherit;clear:left;\">arrangement whereby the manufactur<span class=\"_ _2\"></span>er </span><span style=\"display:inherit;clear:left;\">and the customer transact directly for </span><span style=\"display:inherit;clear:left;\">the sale of the car but the dealer is paid </span><span style=\"display:inherit;clear:left;\">an agency fee for facilitating delivery </span><span style=\"display:inherit;clear:left;\">of the car to the customer<span class=\"_ _15\"></span>. In these </span><span style=\"display:inherit;clear:left;\">circumstances, wher<span class=\"_ _2\"></span>e the Company </span><span style=\"display:inherit;clear:left;\">acts as an agent on behalf of a principal </span><span style=\"display:inherit;clear:left;\">in relation to the sale of a new car<span class=\"_ _15\"></span>, the </span><span style=\"display:inherit;clear:left;\">associated income is recognised within </span><span style=\"display:inherit;clear:left;\">revenue in the period in which the </span><span style=\"display:inherit;clear:left;\">product is sold. The decision whether </span><span style=\"display:inherit;clear:left;\">the car is sold to the customer under </span><span style=\"display:inherit;clear:left;\">a wholesale or agency arrangement </span><span style=\"display:inherit;clear:left;\">is made by the vehicle manufacturer </span><span style=\"display:inherit;clear:left;\">based on the make and model of the </span><span style=\"display:inherit;clear:left;\">related car<span class=\"_ _15\"></span>. Of the manufacturers that </span><span style=\"display:inherit;clear:left;\">the Company repr<span class=\"_ _2\"></span>esents V<span class=\"_ _3\"></span>olvo and </span><span style=\"display:inherit;clear:left;\">Lotus operated a full agency model </span><span style=\"display:inherit;clear:left;\">in the year for all new car sales whilst </span><span style=\"display:inherit;clear:left;\">MG and V<span class=\"_ _3\"></span>auxhall operated solely under </span><span style=\"display:inherit;clear:left;\">a wholesale arrangement in the year<span class=\"_ _15\"></span>. </span><span style=\"display:inherit;clear:left;\">The remaining V<span class=\"_ _3\"></span>olkswagen Audi Group </span><span style=\"display:inherit;clear:left;\">franchises operated a mixed model </span><span style=\"display:inherit;clear:left;\">with manufacturers applying an agency </span><span style=\"display:inherit;clear:left;\">model to some new battery-electric </span><span style=\"display:inherit;clear:left;\">cars. Audi also operated an agency </span><span style=\"display:inherit;clear:left;\">sales model for cars sold through </span><span style=\"display:inherit;clear:left;\">certain leasing companies.</span><span style=\"display:inherit;clear:left;\">Finance commissions are earned from </span><span style=\"display:inherit;clear:left;\">the finance house that is providing a </span><span style=\"display:inherit;clear:left;\">finance arrangement to a consumer </span><span style=\"display:inherit;clear:left;\">buying the vehicle. In this regar<span class=\"_ _2\"></span>d, the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s customer is considered to </span><span style=\"display:inherit;clear:left;\">be the finance house, rather than the </span><span style=\"display:inherit;clear:left;\">end user of the vehicle. Income derived </span><span style=\"display:inherit;clear:left;\">from such commissions is r<span class=\"_ _2\"></span>ecognised </span><span style=\"display:inherit;clear:left;\">within revenue on completion of the </span><span style=\"display:inherit;clear:left;\">arranging of the various products (i.e. at </span><span style=\"display:inherit;clear:left;\">the point at which control passes to the </span><span style=\"display:inherit;clear:left;\">customer).</span><span style=\"display:inherit;clear:left;\">For servicing work, the Company </span><span style=\"display:inherit;clear:left;\">promises to complete the work in </span><span style=\"display:inherit;clear:left;\">accordance with the contract. This </span><span style=\"display:inherit;clear:left;\">obligation is satisfied when the </span><span style=\"display:inherit;clear:left;\">customer takes collection of their </span><span style=\"display:inherit;clear:left;\">vehicle on completion of the work. If </span><span style=\"display:inherit;clear:left;\">a customer takes out a service plan, </span><span style=\"display:inherit;clear:left;\">the Company has a future obligation to </span><span style=\"display:inherit;clear:left;\">complete agreed work over a set period </span><span style=\"display:inherit;clear:left;\">of time. These obligations are only </span><span style=\"display:inherit;clear:left;\">completed in full once those elements </span><span style=\"display:inherit;clear:left;\">of the service plan have expired. Wher<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">the Company sells a service plan </span><span style=\"display:inherit;clear:left;\">alongside a vehicle, the service element </span><span style=\"display:inherit;clear:left;\">is distinct from the vehicle sale and is </span><span style=\"display:inherit;clear:left;\">subject to a fixed and determinable </span><span style=\"display:inherit;clear:left;\">transaction price. Each individual </span><span style=\"display:inherit;clear:left;\">service included within the service plan </span><span style=\"display:inherit;clear:left;\">is considered distinct and r<span class=\"_ _2\"></span>evenue is </span><span style=\"display:inherit;clear:left;\">recognised at a point in time when the </span><span style=\"display:inherit;clear:left;\">services have been carried out. Further </span><span style=\"display:inherit;clear:left;\">information can be found in note 2.</span><span style=\"display:inherit;clear:left;\">The obligation of supplying vehicle </span><span style=\"display:inherit;clear:left;\">parts to customers is satisfied when the </span><span style=\"display:inherit;clear:left;\">customer takes delivery of the goods. </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-20-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Borro<span class=\"_ _2\"></span>wing costs</span><span style=\"display:inherit;clear:left;\">All borrowing costs ar<span class=\"_ _2\"></span>e recognised in </span><span style=\"display:inherit;clear:left;\">the Income Statement in the period </span><span style=\"display:inherit;clear:left;\">in which they are incurr<span class=\"_ _2\"></span>ed unless the </span><span style=\"display:inherit;clear:left;\">borrowing costs ar<span class=\"_ _2\"></span>e directly attributable </span><span style=\"display:inherit;clear:left;\">to the acquisition, construction or </span><span style=\"display:inherit;clear:left;\">production of a qualifying asset, in </span><span style=\"display:inherit;clear:left;\">which case they are capitalised.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-21-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Sh<span class=\"_ _0\"></span>are<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span> em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span> </span><span style=\"display:inherit;clear:left;\">compensation</span><span style=\"display:inherit;clear:left;\">The Company operates an equity </span><span style=\"display:inherit;clear:left;\">settled share-based compensation </span><span style=\"display:inherit;clear:left;\">plan for all employees through the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s Save As Y<span class=\"_ _15\"></span>ou Ear<span class=\"_ _0\"></span>n (\u201cSA<span class=\"_ _3\"></span>YE\u201d) </span><span style=\"display:inherit;clear:left;\">scheme. All employee services </span><span style=\"display:inherit;clear:left;\">received in exchange for the grant of </span><span style=\"display:inherit;clear:left;\">any share-based compensation ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">measured at their fair values. These </span><span style=\"display:inherit;clear:left;\">are indir<span class=\"_ _2\"></span>ectly determined by refer<span class=\"_ _2\"></span>ence </span><span style=\"display:inherit;clear:left;\">to the share option awar<span class=\"_ _2\"></span>ded. Their fair </span><span style=\"display:inherit;clear:left;\">value is appraised at the grant date. The </span><span style=\"display:inherit;clear:left;\">vesting period from the date of grant is </span><span style=\"display:inherit;clear:left;\">three years.</span><span style=\"display:inherit;clear:left;\">All share-based compensation is </span><span style=\"display:inherit;clear:left;\">ultimately recognised as an expense </span><span style=\"display:inherit;clear:left;\">in the Income Statement with a </span><span style=\"display:inherit;clear:left;\">corresponding cr<span class=\"_ _2\"></span>edit to retained </span><span style=\"display:inherit;clear:left;\">earnings, net of deferred tax where </span><span style=\"display:inherit;clear:left;\">applicable in the Statement of Financial </span><span style=\"display:inherit;clear:left;\">Position. If vesting periods or other </span><span style=\"display:inherit;clear:left;\">vesting conditions apply<span class=\"_ _15\"></span>, the expense is </span><span style=\"display:inherit;clear:left;\">allocated over the vesting period, based </span><span style=\"display:inherit;clear:left;\">on the best available estimate of the </span><span style=\"display:inherit;clear:left;\">number of share options expected to </span><span style=\"display:inherit;clear:left;\">vest. Service and performance vesting </span><span style=\"display:inherit;clear:left;\">conditions are included in assumptions </span><span style=\"display:inherit;clear:left;\">about the number of options that are </span><span style=\"display:inherit;clear:left;\">expected to become exercisable. </span><span style=\"display:inherit;clear:left;\">Non-vesting conditions, such as the </span><span style=\"display:inherit;clear:left;\">employee\u2019<span class=\"_ _15\"></span>s requir<span class=\"_ _2\"></span>ement to continue </span><span style=\"display:inherit;clear:left;\">to save under the SA<span class=\"_ _3\"></span>YE scheme, are </span><span style=\"display:inherit;clear:left;\">considered when determining the </span><span style=\"display:inherit;clear:left;\">fair value of the award. Estimates ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">subsequently revised if ther<span class=\"_ _2\"></span>e is any </span><span style=\"display:inherit;clear:left;\">indication that the number of share </span><span style=\"display:inherit;clear:left;\">options expected to vest differs fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">previous estimates. No adjustment </span><span style=\"display:inherit;clear:left;\">to the expense recognised in prior </span><span style=\"display:inherit;clear:left;\">periods is made if fewer share options </span><span style=\"display:inherit;clear:left;\">ultimately are exer<span class=\"_ _2\"></span>cised than originally </span><span style=\"display:inherit;clear:left;\">estimated. Failure by the employee to </span><span style=\"display:inherit;clear:left;\">meet a vesting condition is treated as a </span><span style=\"display:inherit;clear:left;\">cancellation.</span><span style=\"display:inherit;clear:left;\">Fair value is measured by use of the </span><span style=\"display:inherit;clear:left;\">Black-Scholes model. The expected life </span><span style=\"display:inherit;clear:left;\">used in the model has been adjusted, </span><span style=\"display:inherit;clear:left;\">based on management\u2019<span class=\"_ _15\"></span>s best estimate, </span><span style=\"display:inherit;clear:left;\">for the effects of non-transferability<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">exercise r<span class=\"_ _2\"></span>estrictions and behavioural </span><span style=\"display:inherit;clear:left;\">considerations.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-22-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Ta<span class=\"_ _25\"></span>x<span class=\"_ _1\"></span>a<span class=\"_ _25\"></span>t<span class=\"_ _1\"></span>i<span class=\"_ _25\"></span>o<span class=\"_ _1\"></span>n</span><span style=\"display:inherit;clear:left;\">The tax expense repr<span class=\"_ _2\"></span>esents the sum of </span><span style=\"display:inherit;clear:left;\">the tax currently payable and deferr<span class=\"_ _2\"></span>ed </span><span style=\"display:inherit;clear:left;\">tax. T<span class=\"_ _15\"></span>ax balances are not discounted. </span><span style=\"display:inherit;clear:left;\">The tax currently payable is based </span><span style=\"display:inherit;clear:left;\">on taxable profit for the year<span class=\"_ _15\"></span>. T<span class=\"_ _15\"></span>axable </span><span style=\"display:inherit;clear:left;\">profit dif<span class=\"_ _2\"></span>fers from net pr<span class=\"_ _2\"></span>ofit as reported </span><span style=\"display:inherit;clear:left;\">in the Income Statement because it </span><span style=\"display:inherit;clear:left;\">excludes items of income or expense </span><span style=\"display:inherit;clear:left;\">that are taxable or deductible in other </span><span style=\"display:inherit;clear:left;\">years and it further excludes items that </span><span style=\"display:inherit;clear:left;\">are never taxable or deductible. The </span><span style=\"display:inherit;clear:left;\">liability for current tax is calculated using </span><span style=\"display:inherit;clear:left;\">tax rates that have been enacted, or </span><span style=\"display:inherit;clear:left;\">substantively enacted, by the year<span class=\"_ _3\"></span>-end </span><span style=\"display:inherit;clear:left;\">accounting date.</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Current tax</span><span style=\"display:inherit;clear:left;\">UK corporation tax<span class=\"_ _157\"> </span><span class=\"ff4 fc1\">(152)<span class=\"_ _3e\"> </span></span>152 </span><span style=\"display:inherit;clear:left;\">Adjustments recognised in the period for curr<span class=\"_ _2\"></span>ent tax of prior periods<span class=\"_ _158\"> </span><span class=\"ff4 fc1\">\u2013 <span class=\"_ _11e\"> </span></span>\u2013 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal (credit)/charge<span class=\"_ _eb\"> </span><span class=\"ff4 fc1\">(152)<span class=\"_ _32\"> </span></span> 152 </span><span style=\"display:inherit;clear:left;\">Deferred tax (see note 25)</span><span style=\"display:inherit;clear:left;\">Origination and reversal of temporary dif<span class=\"_ _2\"></span>ferences<span class=\"_ _159\"> </span><span class=\"ff4 fc1\">(201)<span class=\"_ _3e\"> </span></span>442</span><span style=\"display:inherit;clear:left;\">Change in corporation tax rate<span class=\"_ _15a\"> </span><span class=\"ff4 fc1\">36 <span class=\"_ _1d\"> </span></span> 10 </span><span style=\"display:inherit;clear:left;\">Adjustments recognised in the period for deferr<span class=\"_ _2\"></span>ed tax of prior periods<span class=\"_ _15b\"> </span><span class=\"ff4 fc1\">(24)<span class=\"_ _b0\"> </span></span> (38)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal (credit)/charge<span class=\"_ _eb\"> </span><span class=\"ff4 fc1\">(189)<span class=\"_ _3e\"> </span></span>414 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>ax (credited)/charged in the Income Statement<span class=\"_ _142\"> </span>(341)<span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">566 </span></span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">The tax (credit)/charge arises as follows:</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">On normal trading<span class=\"_ _15c\"> </span><span class=\"ff4 fc1\">(96)<span class=\"_ _3e\"> </span></span>576 </span><span style=\"display:inherit;clear:left;\">On non-underlying items (see note 3)<span class=\"_ _15d\"> </span><span class=\"ff4 fc1\">(245)<span class=\"_ _e6\"> </span></span>(10)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>ax (credited)/charged in the Income Statement<span class=\"_ _142\"> </span>(341)<span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">566 </span></span><span style=\"display:inherit;clear:left;\">The (credit)/charge for the year can be r<span class=\"_ _2\"></span>econciled to the profit per the Income Statement as follows:</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">(Loss)/profit befor<span class=\"_ _2\"></span>e tax<span class=\"_ _140\"> </span><span class=\"ff4 fc1\">(1,545)<span class=\"_ _6\"> </span></span>3,090 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>ax at the UK corporation tax rate of 25% (2023: 19%)<span class=\"_ _149\"> </span><span class=\"ff4 fc1\">(386)<span class=\"_ _b0\"> </span></span>587 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>ax effect of expenses that ar<span class=\"_ _2\"></span>e not deductible in determining taxable profit<span class=\"_ _15e\"> </span><span class=\"ff4 fc1\">232 <span class=\"_ _3e\"> </span></span>106 </span><span style=\"display:inherit;clear:left;\">Movement in rolled over and held over gains<span class=\"_ _15f\"> </span><span class=\"ff4 fc1\">(226)<span class=\"_ _e6\"> </span></span>(93)</span><span style=\"display:inherit;clear:left;\">Change in corporation tax rate<span class=\"_ _15a\"> </span><span class=\"ff4 fc1\">36 <span class=\"_ _44\"> </span></span>10 </span><span style=\"display:inherit;clear:left;\">Other differ<span class=\"_ _2\"></span>ences<span class=\"_ _160\"> </span><span class=\"ff4 fc1\">27 <span class=\"_ _6a\"> </span></span>(6)</span><span style=\"display:inherit;clear:left;\">Adjustment to tax charge in respect of prior periods<span class=\"_ _161\"> </span><span class=\"ff4 fc1\">(24)<span class=\"_ _e6\"> </span></span>(38)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>ax (credit)/charge for the year<span class=\"_ _162\"> </span>(341)<span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">566 </span></span><span style=\"display:inherit;clear:left;\">The current year total tax cr<span class=\"_ _2\"></span>edit was impacted by the effect of non-deductible expenses, which includes non-qualifying </span><span style=\"display:inherit;clear:left;\">depreciation.</span><span style=\"display:inherit;clear:left;\">The total tax (credit)/charge for the year is made up as follows:</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal current tax (cr<span class=\"_ _2\"></span>edit)/charge<span class=\"_ _14e\"> </span><span class=\"ff4 fc1\">(152)<span class=\"_ _b0\"> </span></span>152 </span><span style=\"display:inherit;clear:left;\">Deferred tax (cr<span class=\"_ _2\"></span>edit)/charge</span><span style=\"display:inherit;clear:left;\">(Credited)/charged in the Income Statement<span class=\"_ _cb\"> </span><span class=\"ff4 fc1\">(189)<span class=\"_ _3e\"> </span></span>414 </span><span style=\"display:inherit;clear:left;\">Credited against other compr<span class=\"_ _2\"></span>ehensive expense<span class=\"_ _163\"> </span><span class=\"ff4 fc1\">(413)<span class=\"_ _81\"> </span></span>(1,679)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal deferred tax cr<span class=\"_ _2\"></span>edit<span class=\"_ _164\"> </span><span class=\"ff4 fc1\">(602)<span class=\"_ _81\"> </span></span>(1,265)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal tax credit for the year<span class=\"_ _165\"> </span>(754)<span class=\"_ _81\"> </span><span class=\"ff2 fc2\">(1,113)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-24-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Deferred tax is the tax expected to be </span><span style=\"display:inherit;clear:left;\">payable or recoverable on dif<span class=\"_ _2\"></span>ferences </span><span style=\"display:inherit;clear:left;\">between the carrying amounts of </span><span style=\"display:inherit;clear:left;\">assets and liabilities in the financial </span><span style=\"display:inherit;clear:left;\">statements and the corresponding </span><span style=\"display:inherit;clear:left;\">tax bases used in the computation </span><span style=\"display:inherit;clear:left;\">of taxable profit and is accounted for </span><span style=\"display:inherit;clear:left;\">using the liability method. Deferred tax </span><span style=\"display:inherit;clear:left;\">liabilities are, generally<span class=\"_ _15\"></span>, recognised for </span><span style=\"display:inherit;clear:left;\">all taxable temporary differ<span class=\"_ _2\"></span>ences and </span><span style=\"display:inherit;clear:left;\">deferred tax assets ar<span class=\"_ _2\"></span>e recognised to </span><span style=\"display:inherit;clear:left;\">the extent that it is probable that taxable </span><span style=\"display:inherit;clear:left;\">profits will be available against which </span><span style=\"display:inherit;clear:left;\">deductible temporary differ<span class=\"_ _2\"></span>ences can </span><span style=\"display:inherit;clear:left;\">be utilised. Such assets and liabilities </span><span style=\"display:inherit;clear:left;\">are not r<span class=\"_ _2\"></span>ecognised if the temporary </span><span style=\"display:inherit;clear:left;\">differ<span class=\"_ _2\"></span>ence arises from goodwill or fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">the initial recognition (other than in a </span><span style=\"display:inherit;clear:left;\">business combination) of other assets </span><span style=\"display:inherit;clear:left;\">and liabilities in a transaction that affects </span><span style=\"display:inherit;clear:left;\">neither the tax profit nor the accounting </span><span style=\"display:inherit;clear:left;\">profit.</span><span style=\"display:inherit;clear:left;\">The carrying amount of deferred tax </span><span style=\"display:inherit;clear:left;\">assets is reviewed at each financial </span><span style=\"display:inherit;clear:left;\">year<span class=\"_ _3\"></span>-end date and reduced to the </span><span style=\"display:inherit;clear:left;\">extent that it is no longer probable that </span><span style=\"display:inherit;clear:left;\">sufficient taxable pr<span class=\"_ _2\"></span>ofits will be available </span><span style=\"display:inherit;clear:left;\">to allow all, or part, of the asset to be </span><span style=\"display:inherit;clear:left;\">recover<span class=\"_ _2\"></span>ed.</span><span style=\"display:inherit;clear:left;\">Deferred tax is calculated at the tax </span><span style=\"display:inherit;clear:left;\">rates that are expected to apply in </span><span style=\"display:inherit;clear:left;\">the period when the liability is settled </span><span style=\"display:inherit;clear:left;\">or the asset is realised. Deferr<span class=\"_ _2\"></span>ed tax </span><span style=\"display:inherit;clear:left;\">is charged or credited in the Income </span><span style=\"display:inherit;clear:left;\">Statement, except when it relates to </span><span style=\"display:inherit;clear:left;\">items charged or credited within other </span><span style=\"display:inherit;clear:left;\">comprehensive income, in which case </span><span style=\"display:inherit;clear:left;\">the deferred tax is also dealt with in </span><span style=\"display:inherit;clear:left;\">other comprehensive income. The tax </span><span style=\"display:inherit;clear:left;\">base of an item considers its intended </span><span style=\"display:inherit;clear:left;\">method of recovery by either sale </span><span style=\"display:inherit;clear:left;\">or use.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-26-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Pr<span class=\"_ _2\"></span>oper<span class=\"_ _0\"></span>ty<span class=\"_ _3\"></span>, plant and </span><span style=\"display:inherit;clear:left;\">equipme<span class=\"_ _0\"></span>nt</span><span style=\"display:inherit;clear:left;\">Land and buildings used in the business </span><span style=\"display:inherit;clear:left;\">are stated in the Statement of Financial </span><span style=\"display:inherit;clear:left;\">Position at cost. The property held at </span><span style=\"display:inherit;clear:left;\">the date of transition to IFRSs in 2007 </span><span style=\"display:inherit;clear:left;\">was recognised at deemed cost, being </span><span style=\"display:inherit;clear:left;\">the carrying amount at the date of </span><span style=\"display:inherit;clear:left;\">transition to IFRSs. The date of the last </span><span style=\"display:inherit;clear:left;\">valuation undertaken under its previous </span><span style=\"display:inherit;clear:left;\">GAAP was in 1995.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-28-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Depreciation on buildings is charged </span><span style=\"display:inherit;clear:left;\">to the Income Statement. On the </span><span style=\"display:inherit;clear:left;\">subsequent sale of a property<span class=\"_ _15\"></span>, the </span><span style=\"display:inherit;clear:left;\">attributable surplus remaining in the </span><span style=\"display:inherit;clear:left;\">non-distributable reserve is transferr<span class=\"_ _2\"></span>ed </span><span style=\"display:inherit;clear:left;\">directly to accumulated pr<span class=\"_ _2\"></span>ofits.</span><span style=\"display:inherit;clear:left;\">Properties in the course of construction </span><span style=\"display:inherit;clear:left;\">are carried at cost, less any r<span class=\"_ _2\"></span>ecognised </span><span style=\"display:inherit;clear:left;\">impairment loss. Cost includes </span><span style=\"display:inherit;clear:left;\">professional fees and attributable </span><span style=\"display:inherit;clear:left;\">borrowing costs. Depr<span class=\"_ _2\"></span>eciation of these </span><span style=\"display:inherit;clear:left;\">assets, on the same basis as other </span><span style=\"display:inherit;clear:left;\">property assets, commences when the </span><span style=\"display:inherit;clear:left;\">assets are r<span class=\"_ _2\"></span>eady for their intended use.</span><span style=\"display:inherit;clear:left;\">Properties ar<span class=\"_ _2\"></span>e regar<span class=\"_ _2\"></span>ded as purchased </span><span style=\"display:inherit;clear:left;\">or sold on the date on which contracts </span><span style=\"display:inherit;clear:left;\">for the purchase or sale become </span><span style=\"display:inherit;clear:left;\">unconditional. The gain or loss </span><span style=\"display:inherit;clear:left;\">arising on the disposal of an asset is </span><span style=\"display:inherit;clear:left;\">determined as the differ<span class=\"_ _2\"></span>ence between </span><span style=\"display:inherit;clear:left;\">the sales proceeds and the carrying </span><span style=\"display:inherit;clear:left;\">amount of the asset and is recognised </span><span style=\"display:inherit;clear:left;\">in the Income Statement.</span><span style=\"display:inherit;clear:left;\">Other assets are stated at cost less </span><span style=\"display:inherit;clear:left;\">accumulated depreciation and any </span><span style=\"display:inherit;clear:left;\">recognised impairment loss.</span><span style=\"display:inherit;clear:left;\">Depreciation is charged so as to write </span><span style=\"display:inherit;clear:left;\">off the cost less r<span class=\"_ _2\"></span>esidual values of </span><span style=\"display:inherit;clear:left;\">assets, other than land and properties </span><span style=\"display:inherit;clear:left;\">under construction, over their estimated </span><span style=\"display:inherit;clear:left;\">useful lives using the straight-line </span><span style=\"display:inherit;clear:left;\">method, on the following basis:</span><span style=\"display:inherit;clear:left;\">Freehold building \u2013 50 years</span><span style=\"display:inherit;clear:left;\">Freeland land \u2013 not depr<span class=\"_ _2\"></span>eciated</span><span style=\"display:inherit;clear:left;\">Leasehold buildings \u2013 period of lease</span><span style=\"display:inherit;clear:left;\">Plant and machinery<span class=\"_ _15\"></span>, fixtures and </span><span style=\"display:inherit;clear:left;\">fittings \u2013 3 to 10 years</span><span style=\"display:inherit;clear:left;\">The residual value of all assets, </span><span style=\"display:inherit;clear:left;\">depreciation methods and useful </span><span style=\"display:inherit;clear:left;\">economic lives, if significant, are </span><span style=\"display:inherit;clear:left;\">assessed annually<span class=\"_ _15\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-28-3": {
   "value": "<span style=\"display:inherit;clear:left;\">Depreciation on buildings is charged </span><span style=\"display:inherit;clear:left;\">to the Income Statement. On the </span><span style=\"display:inherit;clear:left;\">subsequent sale of a property<span class=\"_ _15\"></span>, the </span><span style=\"display:inherit;clear:left;\">attributable surplus remaining in the </span><span style=\"display:inherit;clear:left;\">non-distributable reserve is transferr<span class=\"_ _2\"></span>ed </span><span style=\"display:inherit;clear:left;\">directly to accumulated pr<span class=\"_ _2\"></span>ofits.</span><span style=\"display:inherit;clear:left;\">Properties in the course of construction </span><span style=\"display:inherit;clear:left;\">are carried at cost, less any r<span class=\"_ _2\"></span>ecognised </span><span style=\"display:inherit;clear:left;\">impairment loss. Cost includes </span><span style=\"display:inherit;clear:left;\">professional fees and attributable </span><span style=\"display:inherit;clear:left;\">borrowing costs. Depr<span class=\"_ _2\"></span>eciation of these </span><span style=\"display:inherit;clear:left;\">assets, on the same basis as other </span><span style=\"display:inherit;clear:left;\">property assets, commences when the </span><span style=\"display:inherit;clear:left;\">assets are r<span class=\"_ _2\"></span>eady for their intended use.</span><span style=\"display:inherit;clear:left;\">Properties ar<span class=\"_ _2\"></span>e regar<span class=\"_ _2\"></span>ded as purchased </span><span style=\"display:inherit;clear:left;\">or sold on the date on which contracts </span><span style=\"display:inherit;clear:left;\">for the purchase or sale become </span><span style=\"display:inherit;clear:left;\">unconditional. The gain or loss </span><span style=\"display:inherit;clear:left;\">arising on the disposal of an asset is </span><span style=\"display:inherit;clear:left;\">determined as the differ<span class=\"_ _2\"></span>ence between </span><span style=\"display:inherit;clear:left;\">the sales proceeds and the carrying </span><span style=\"display:inherit;clear:left;\">amount of the asset and is recognised </span><span style=\"display:inherit;clear:left;\">in the Income Statement.</span><span style=\"display:inherit;clear:left;\">Other assets are stated at cost less </span><span style=\"display:inherit;clear:left;\">accumulated depreciation and any </span><span style=\"display:inherit;clear:left;\">recognised impairment loss.</span><span style=\"display:inherit;clear:left;\">Depreciation is charged so as to write </span><span style=\"display:inherit;clear:left;\">off the cost less r<span class=\"_ _2\"></span>esidual values of </span><span style=\"display:inherit;clear:left;\">assets, other than land and properties </span><span style=\"display:inherit;clear:left;\">under construction, over their estimated </span><span style=\"display:inherit;clear:left;\">useful lives using the straight-line </span><span style=\"display:inherit;clear:left;\">method, on the following basis:</span><span style=\"display:inherit;clear:left;\">Freehold building \u2013 50 years</span><span style=\"display:inherit;clear:left;\">Freeland land \u2013 not depr<span class=\"_ _2\"></span>eciated</span><span style=\"display:inherit;clear:left;\">Leasehold buildings \u2013 period of lease</span><span style=\"display:inherit;clear:left;\">Plant and machinery<span class=\"_ _15\"></span>, fixtures and </span><span style=\"display:inherit;clear:left;\">fittings \u2013 3 to 10 years</span><span style=\"display:inherit;clear:left;\">The residual value of all assets, </span><span style=\"display:inherit;clear:left;\">depreciation methods and useful </span><span style=\"display:inherit;clear:left;\">economic lives, if significant, are </span><span style=\"display:inherit;clear:left;\">assessed annually<span class=\"_ _15\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-25-2": {
   "value": "<span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vestment proper<span class=\"_ _0\"></span>ty</span><span style=\"display:inherit;clear:left;\">Investment property<span class=\"_ _15\"></span>, which is </span><span style=\"display:inherit;clear:left;\">property held to earn rentals and/</span><span style=\"display:inherit;clear:left;\">or capital appreciation, is stated at </span><span style=\"display:inherit;clear:left;\">cost less accumulated depreciation </span><span style=\"display:inherit;clear:left;\">and impairment. Rental income from </span><span style=\"display:inherit;clear:left;\">investment property is r<span class=\"_ _2\"></span>ecognised on a </span><span style=\"display:inherit;clear:left;\">straight-line basis over the term of the </span><span style=\"display:inherit;clear:left;\">lease. Depreciation is charged to write </span><span style=\"display:inherit;clear:left;\">off the cost, excluding the assessed </span><span style=\"display:inherit;clear:left;\">value of the freehold land, less r<span class=\"_ _2\"></span>esidual </span><span style=\"display:inherit;clear:left;\">values of investment properties over </span><span style=\"display:inherit;clear:left;\">their estimated useful lives using the </span><span style=\"display:inherit;clear:left;\">straight-line method over 50 years. </span><span style=\"display:inherit;clear:left;\">Any transfers from pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>, plant </span><span style=\"display:inherit;clear:left;\">and equipment are made at cost less </span><span style=\"display:inherit;clear:left;\">accumulated depreciation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-29-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Lease<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">The Company recognises a right-of-</span><span style=\"display:inherit;clear:left;\">use asset and a lease liability at the </span><span style=\"display:inherit;clear:left;\">commencement date of the lease. The </span><span style=\"display:inherit;clear:left;\">right-of-use asset is initially measured </span><span style=\"display:inherit;clear:left;\">at cost, and, subsequently<span class=\"_ _15\"></span>, at cost </span><span style=\"display:inherit;clear:left;\">less accumulated depreciation and </span><span style=\"display:inherit;clear:left;\">impairment losses and is then adjusted </span><span style=\"display:inherit;clear:left;\">for certain remeasur<span class=\"_ _2\"></span>ements of the lease </span><span style=\"display:inherit;clear:left;\">liability<span class=\"_ _15\"></span>. Depreciation is recognised on a </span><span style=\"display:inherit;clear:left;\">straight-line basis over the period of the </span><span style=\"display:inherit;clear:left;\">lease the right-of-use asset is expected </span><span style=\"display:inherit;clear:left;\">to be utilised.</span><span style=\"display:inherit;clear:left;\">The lease liability is initially measured </span><span style=\"display:inherit;clear:left;\">at the present value of lease payments </span><span style=\"display:inherit;clear:left;\">that are not paid at the commencement </span><span style=\"display:inherit;clear:left;\">date, discounted by the Company\u2019<span class=\"_ _15\"></span>s </span><span style=\"display:inherit;clear:left;\">incremental borr<span class=\"_ _2\"></span>owing rate. The lease </span><span style=\"display:inherit;clear:left;\">liability is, subsequently<span class=\"_ _15\"></span>, increased by </span><span style=\"display:inherit;clear:left;\">the interest cost on the lease liability </span><span style=\"display:inherit;clear:left;\">and reduced by payments made. It is </span><span style=\"display:inherit;clear:left;\">remeasur<span class=\"_ _2\"></span>ed when there is a change in </span><span style=\"display:inherit;clear:left;\">future lease payments arising fr<span class=\"_ _2\"></span>om a </span><span style=\"display:inherit;clear:left;\">change of index or rate, a variation in </span><span style=\"display:inherit;clear:left;\">amounts payable following contractual </span><span style=\"display:inherit;clear:left;\">rent r<span class=\"_ _2\"></span>eviews and changes in the </span><span style=\"display:inherit;clear:left;\">assessment of whether an extension/</span><span style=\"display:inherit;clear:left;\">termination option is reasonably certain </span><span style=\"display:inherit;clear:left;\">to be exercised.</span><span style=\"display:inherit;clear:left;\">Where lease contracts include r<span class=\"_ _2\"></span>enewal </span><span style=\"display:inherit;clear:left;\">and termination options, judgement </span><span style=\"display:inherit;clear:left;\">is applied to determine the lease </span><span style=\"display:inherit;clear:left;\">term. The assessment of whether </span><span style=\"display:inherit;clear:left;\">the Company is reasonably certain to </span><span style=\"display:inherit;clear:left;\">exercise such options impacts the lease </span><span style=\"display:inherit;clear:left;\">term and the subsequent recognition of </span><span style=\"display:inherit;clear:left;\">the lease liability and right-of-use asset.</span><span style=\"display:inherit;clear:left;\">Where the Company acts as a lessor<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">receipts of lease payments ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">recognised in the income statement on </span><span style=\"display:inherit;clear:left;\">a straight-line basis over the period of </span><span style=\"display:inherit;clear:left;\">the lease unless it is deemed that the </span><span style=\"display:inherit;clear:left;\">risks and rewar<span class=\"_ _2\"></span>ds of ownership have </span><span style=\"display:inherit;clear:left;\">been substantially transferred to the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s lessee. If it is deemed that </span><span style=\"display:inherit;clear:left;\">the risks and rewar<span class=\"_ _2\"></span>ds of ownership </span><span style=\"display:inherit;clear:left;\">have been substantially transferred then </span><span style=\"display:inherit;clear:left;\">the Company will, rather than recognise </span><span style=\"display:inherit;clear:left;\">a right-of-use asset, recognise an </span><span style=\"display:inherit;clear:left;\">investment in the lease, this being the </span><span style=\"display:inherit;clear:left;\">present value of futur<span class=\"_ _2\"></span>e lease receipts </span><span style=\"display:inherit;clear:left;\">discounted at the interest rate implicit </span><span style=\"display:inherit;clear:left;\">in the lease or<span class=\"_ _15\"></span>, if this is not specified, at </span><span style=\"display:inherit;clear:left;\">the Company\u2019<span class=\"_ _15\"></span>s incremental borr<span class=\"_ _2\"></span>owing </span><span style=\"display:inherit;clear:left;\">rate. The finance lease receivable will be </span><span style=\"display:inherit;clear:left;\">increased by the inter<span class=\"_ _2\"></span>est received less </span><span style=\"display:inherit;clear:left;\">payments made by the lessee.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-31-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Impairment</span><span style=\"display:inherit;clear:left;\">a. <span class=\"_ _7b\"> </span>Impairment of goodwill: Goodwill </span><span style=\"display:inherit;clear:left;\">is tested annually for impairment. If </span><span style=\"display:inherit;clear:left;\">an impairment provision is made, it </span><span style=\"display:inherit;clear:left;\">cannot subsequently be reversed.</span><span style=\"display:inherit;clear:left;\">b. <span class=\"_ _129\"> </span>Impairment of property<span class=\"_ _15\"></span>, plant and </span><span style=\"display:inherit;clear:left;\">equipment, investment properties </span><span style=\"display:inherit;clear:left;\">and right-of-use assets: At each </span><span style=\"display:inherit;clear:left;\">financial year<span class=\"_ _3\"></span>-end date, the </span><span style=\"display:inherit;clear:left;\">Company reviews the carrying </span><span style=\"display:inherit;clear:left;\">amounts of its property<span class=\"_ _15\"></span>, plant and </span><span style=\"display:inherit;clear:left;\">equipment, investment properties </span><span style=\"display:inherit;clear:left;\">and right-of-use assets in order </span><span style=\"display:inherit;clear:left;\">to determine whether there is any </span><span style=\"display:inherit;clear:left;\">indication that those assets have </span><span style=\"display:inherit;clear:left;\">suffer<span class=\"_ _2\"></span>ed an impairment loss. If such </span><span style=\"display:inherit;clear:left;\">indication exists, the recoverable </span><span style=\"display:inherit;clear:left;\">amount of the asset is estimated </span><span style=\"display:inherit;clear:left;\">to determine the extent of the </span><span style=\"display:inherit;clear:left;\">impairment loss (if any). Where </span><span style=\"display:inherit;clear:left;\">the asset does not generate cash </span><span style=\"display:inherit;clear:left;\">inflows that are independent </span><span style=\"display:inherit;clear:left;\">from other assets, the Company </span><span style=\"display:inherit;clear:left;\">estimates the recoverable amount of </span><span style=\"display:inherit;clear:left;\">the CGU to which it belongs.</span><span style=\"display:inherit;clear:left;\">The recoverable amount is the higher </span><span style=\"display:inherit;clear:left;\">of fair value less costs to sell and </span><span style=\"display:inherit;clear:left;\">value in use. In assessing value in use, </span><span style=\"display:inherit;clear:left;\">the estimated future cash inflows ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">discounted to their present value using </span><span style=\"display:inherit;clear:left;\">a pre-tax discount rate that r<span class=\"_ _2\"></span>eflects </span><span style=\"display:inherit;clear:left;\">current market assessments of the time </span><span style=\"display:inherit;clear:left;\">value of money and the risks specific </span><span style=\"display:inherit;clear:left;\">to the asset for which the estimates </span><span style=\"display:inherit;clear:left;\">of future cash inflows have not been </span><span style=\"display:inherit;clear:left;\">adjusted.</span><span style=\"display:inherit;clear:left;\">If the recoverable amount of an asset </span><span style=\"display:inherit;clear:left;\">or CGU is estimated to be less than its </span><span style=\"display:inherit;clear:left;\">carrying amount, the carrying amount </span><span style=\"display:inherit;clear:left;\">of the asset (CGU) is reduced to its </span><span style=\"display:inherit;clear:left;\">recoverable amount.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-32-2": {
   "value": "<span style=\"display:inherit;clear:left;\">An impairment loss is recognised as </span><span style=\"display:inherit;clear:left;\">an expense immediately<span class=\"_ _15\"></span>, unless the </span><span style=\"display:inherit;clear:left;\">relevant asset is carried at a r<span class=\"_ _2\"></span>evalued </span><span style=\"display:inherit;clear:left;\">amount, in which case the impairment </span><span style=\"display:inherit;clear:left;\">loss is treated as a r<span class=\"_ _2\"></span>evaluation </span><span style=\"display:inherit;clear:left;\">decrease.</span><span style=\"display:inherit;clear:left;\">Where an impairment loss subsequently </span><span style=\"display:inherit;clear:left;\">reverses, the carrying amount of the </span><span style=\"display:inherit;clear:left;\">asset (CGU) is increased to the r<span class=\"_ _2\"></span>evised </span><span style=\"display:inherit;clear:left;\">estimate of its recoverable amount, but </span><span style=\"display:inherit;clear:left;\">so that the increased carrying amount </span><span style=\"display:inherit;clear:left;\">does not exceed the carrying amount </span><span style=\"display:inherit;clear:left;\">that would have been determined had </span><span style=\"display:inherit;clear:left;\">no impairment loss been recognised </span><span style=\"display:inherit;clear:left;\">for the asset (CGU) in prior years. </span><span style=\"display:inherit;clear:left;\">A reversal of an impairment loss is </span><span style=\"display:inherit;clear:left;\">recognised as income immediately<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">unless the relevant asset is carried at </span><span style=\"display:inherit;clear:left;\">a revalued amount, in which case the </span><span style=\"display:inherit;clear:left;\">reversal of the impairment loss is tr<span class=\"_ _2\"></span>eated </span><span style=\"display:inherit;clear:left;\">as a revaluation incr<span class=\"_ _2\"></span>ease.</span><span style=\"display:inherit;clear:left;\">For the purpose of impairment testing, </span><span style=\"display:inherit;clear:left;\">assets are gr<span class=\"_ _2\"></span>ouped together into the </span><span style=\"display:inherit;clear:left;\">smallest group of assets that generates </span><span style=\"display:inherit;clear:left;\">cash inflows from continuing use that </span><span style=\"display:inherit;clear:left;\">are largely independent of the cash </span><span style=\"display:inherit;clear:left;\">inflows from other gr<span class=\"_ _2\"></span>oups of assets. </span><span style=\"display:inherit;clear:left;\">Management have determined that the </span><span style=\"display:inherit;clear:left;\">CGUs are the individual dealerships for </span><span style=\"display:inherit;clear:left;\">each franchise.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-32-3": {
   "value": "<span style=\"display:inherit;clear:left;\">An impairment loss is recognised as </span><span style=\"display:inherit;clear:left;\">an expense immediately<span class=\"_ _15\"></span>, unless the </span><span style=\"display:inherit;clear:left;\">relevant asset is carried at a r<span class=\"_ _2\"></span>evalued </span><span style=\"display:inherit;clear:left;\">amount, in which case the impairment </span><span style=\"display:inherit;clear:left;\">loss is treated as a r<span class=\"_ _2\"></span>evaluation </span><span style=\"display:inherit;clear:left;\">decrease.</span><span style=\"display:inherit;clear:left;\">Where an impairment loss subsequently </span><span style=\"display:inherit;clear:left;\">reverses, the carrying amount of the </span><span style=\"display:inherit;clear:left;\">asset (CGU) is increased to the r<span class=\"_ _2\"></span>evised </span><span style=\"display:inherit;clear:left;\">estimate of its recoverable amount, but </span><span style=\"display:inherit;clear:left;\">so that the increased carrying amount </span><span style=\"display:inherit;clear:left;\">does not exceed the carrying amount </span><span style=\"display:inherit;clear:left;\">that would have been determined had </span><span style=\"display:inherit;clear:left;\">no impairment loss been recognised </span><span style=\"display:inherit;clear:left;\">for the asset (CGU) in prior years. </span><span style=\"display:inherit;clear:left;\">A reversal of an impairment loss is </span><span style=\"display:inherit;clear:left;\">recognised as income immediately<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">unless the relevant asset is carried at </span><span style=\"display:inherit;clear:left;\">a revalued amount, in which case the </span><span style=\"display:inherit;clear:left;\">reversal of the impairment loss is tr<span class=\"_ _2\"></span>eated </span><span style=\"display:inherit;clear:left;\">as a revaluation incr<span class=\"_ _2\"></span>ease.</span><span style=\"display:inherit;clear:left;\">For the purpose of impairment testing, </span><span style=\"display:inherit;clear:left;\">assets are gr<span class=\"_ _2\"></span>ouped together into the </span><span style=\"display:inherit;clear:left;\">smallest group of assets that generates </span><span style=\"display:inherit;clear:left;\">cash inflows from continuing use that </span><span style=\"display:inherit;clear:left;\">are largely independent of the cash </span><span style=\"display:inherit;clear:left;\">inflows from other gr<span class=\"_ _2\"></span>oups of assets. </span><span style=\"display:inherit;clear:left;\">Management have determined that the </span><span style=\"display:inherit;clear:left;\">CGUs are the individual dealerships for </span><span style=\"display:inherit;clear:left;\">each franchise.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-33-2": {
   "value": "<span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vent<span class=\"_ _2\"></span>ories</span><span style=\"display:inherit;clear:left;\">Inventories are stated at the lower of </span><span style=\"display:inherit;clear:left;\">cost and net realisable value. Cost </span><span style=\"display:inherit;clear:left;\">repr<span class=\"_ _2\"></span>esents the purchase price plus any </span><span style=\"display:inherit;clear:left;\">additional costs incurred.</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>ehicle inventories include owned </span><span style=\"display:inherit;clear:left;\">vehicles used for demonstration </span><span style=\"display:inherit;clear:left;\">purposes and as courtesy cars for </span><span style=\"display:inherit;clear:left;\">service customers. Consignment vehicle </span><span style=\"display:inherit;clear:left;\">inventories are r<span class=\"_ _2\"></span>egarded as ef<span class=\"_ _2\"></span>fectively </span><span style=\"display:inherit;clear:left;\">under the control of the Company and </span><span style=\"display:inherit;clear:left;\">are included within inventories on the </span><span style=\"display:inherit;clear:left;\">balance sheet as the Company has the </span><span style=\"display:inherit;clear:left;\">ability to direct the use of, and obtain </span><span style=\"display:inherit;clear:left;\">substantially all of the remaining benefits </span><span style=\"display:inherit;clear:left;\">from, the asset. Contr<span class=\"_ _2\"></span>ol includes the </span><span style=\"display:inherit;clear:left;\">ability to prevent other entities fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">directing the use of, and obtaining the </span><span style=\"display:inherit;clear:left;\">benefits from, an asset even though </span><span style=\"display:inherit;clear:left;\">legal title has not yet passed. The </span><span style=\"display:inherit;clear:left;\">corresponding liability is included within </span><span style=\"display:inherit;clear:left;\">trade and other payables. </span><span style=\"display:inherit;clear:left;\">Parts inventories are valued at cost and </span><span style=\"display:inherit;clear:left;\">are written down to net r<span class=\"_ _2\"></span>ealisable value, </span><span style=\"display:inherit;clear:left;\">in accordance with normal industry </span><span style=\"display:inherit;clear:left;\">practice, by providing for obsolescence </span><span style=\"display:inherit;clear:left;\">on a time-in-stock basis. Net realisable </span><span style=\"display:inherit;clear:left;\">value repr<span class=\"_ _2\"></span>esents the estimated selling </span><span style=\"display:inherit;clear:left;\">price less all estimated costs to </span><span style=\"display:inherit;clear:left;\">completion and costs to be incurred in </span><span style=\"display:inherit;clear:left;\">marketing and selling.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-35-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Ca<span class=\"_ _0\"></span>sh and<span class=\"_ _0\"></span> cas<span class=\"_ _0\"></span>h equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts</span><span style=\"display:inherit;clear:left;\">Cash and cash equivalents comprise </span><span style=\"display:inherit;clear:left;\">cash in hand and on demand deposits. </span><span style=\"display:inherit;clear:left;\">In the Cash Flow Statement, cash </span><span style=\"display:inherit;clear:left;\">and cash equivalents exclude the </span><span style=\"display:inherit;clear:left;\">Company\u2019<span class=\"_ _15\"></span>s Cash Overdraft facility fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>olkswagen Bank, as this facility has the </span><span style=\"display:inherit;clear:left;\">properties of a r<span class=\"_ _2\"></span>evolving-credit facility<span class=\"_ _15\"></span>. </span><span style=\"display:inherit;clear:left;\">This facility is shown within interest-</span><span style=\"display:inherit;clear:left;\">bearing borrowings in curr<span class=\"_ _2\"></span>ent liabilities </span><span style=\"display:inherit;clear:left;\">on the Statement of Financial Position.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-36-2": {
   "value": "<span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vestmen<span class=\"_ _2\"></span>t<span class=\"_ _0\"></span>s in  </span><span style=\"display:inherit;clear:left;\">subs<span class=\"_ _0\"></span>idiar<span class=\"_ _0\"></span>y und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>taking<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">Investments in subsidiary undertakings </span><span style=\"display:inherit;clear:left;\">are included at cost less amounts </span><span style=\"display:inherit;clear:left;\">written off if the investment is </span><span style=\"display:inherit;clear:left;\">determined to have been impaired and </span><span style=\"display:inherit;clear:left;\">are included in the Par<span class=\"_ _2\"></span>ent Company\u2019<span class=\"_ _15\"></span>s </span><span style=\"display:inherit;clear:left;\">separate financial statements.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-37-2": {
   "value": "<span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>erest<span class=\"_ _3\"></span>-bear<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g </span><span style=\"display:inherit;clear:left;\">bo<span class=\"_ _0\"></span>rrowi<span class=\"_ _0\"></span>ngs</span><span style=\"display:inherit;clear:left;\">Interest-bearing bank loans and </span><span style=\"display:inherit;clear:left;\">revolving cr<span class=\"_ _2\"></span>edit facilities are r<span class=\"_ _2\"></span>ecorded </span><span style=\"display:inherit;clear:left;\">at their fair value on initial recognition </span><span style=\"display:inherit;clear:left;\">(normally the proceeds r<span class=\"_ _2\"></span>eceived less </span><span style=\"display:inherit;clear:left;\">transaction costs that are dir<span class=\"_ _2\"></span>ectly </span><span style=\"display:inherit;clear:left;\">attributable to the financial liability) and, </span><span style=\"display:inherit;clear:left;\">subsequently<span class=\"_ _15\"></span>, at amortised cost under </span><span style=\"display:inherit;clear:left;\">the effective inter<span class=\"_ _2\"></span>est method. Finance </span><span style=\"display:inherit;clear:left;\">charges, including premiums payable </span><span style=\"display:inherit;clear:left;\">on settlement or redemption and dir<span class=\"_ _2\"></span>ect </span><span style=\"display:inherit;clear:left;\">issue costs, are accounted for on an </span><span style=\"display:inherit;clear:left;\">accruals basis to profit or loss using the </span><span style=\"display:inherit;clear:left;\">effective inter<span class=\"_ _2\"></span>est method, and are added </span><span style=\"display:inherit;clear:left;\">to the carrying amount of the instrument </span><span style=\"display:inherit;clear:left;\">to the extent that they are not settled in </span><span style=\"display:inherit;clear:left;\">the period in which they arise.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-38-2": {
   "value": "<span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade<span class=\"_ _0\"></span> and other pa<span class=\"_ _2\"></span>yables</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade payables are not interest-bearing </span><span style=\"display:inherit;clear:left;\">and are stated at their fair value on </span><span style=\"display:inherit;clear:left;\">initial recognition and ar<span class=\"_ _2\"></span>e, subsequently<span class=\"_ _15\"></span>, </span><span style=\"display:inherit;clear:left;\">carried at amortised cost.</span><span style=\"display:inherit;clear:left;\">Other payables include obligations </span><span style=\"display:inherit;clear:left;\">relating to consignment stock and </span><span style=\"display:inherit;clear:left;\">vehicle stocking loans.</span><span style=\"display:inherit;clear:left;\">Obligations relating to consignment </span><span style=\"display:inherit;clear:left;\">stock relate to new cars supplied by </span><span style=\"display:inherit;clear:left;\">manufacturers on consignment terms </span><span style=\"display:inherit;clear:left;\">and the full purchase price can be </span><span style=\"display:inherit;clear:left;\">funded.</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>ehicle stocking loans relates to </span><span style=\"display:inherit;clear:left;\">creditors in r<span class=\"_ _2\"></span>elation to used vehicles and </span><span style=\"display:inherit;clear:left;\">is funded up to a level generally 80% </span><span style=\"display:inherit;clear:left;\">of market value of the used car based </span><span style=\"display:inherit;clear:left;\">on independent market guides. The </span><span style=\"display:inherit;clear:left;\">utilisation is recor<span class=\"_ _2\"></span>ded at fair value with </span><span style=\"display:inherit;clear:left;\">associated interest charged to pr<span class=\"_ _2\"></span>ofit </span><span style=\"display:inherit;clear:left;\">or loss. Cash flows relating to these </span><span style=\"display:inherit;clear:left;\">arrangements are included in operating </span><span style=\"display:inherit;clear:left;\">cash flows.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-40-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Equity</span><span style=\"display:inherit;clear:left;\">Ordinary shar<span class=\"_ _2\"></span>es are classified as equity<span class=\"_ _15\"></span>. </span><span style=\"display:inherit;clear:left;\">Incremental costs dir<span class=\"_ _2\"></span>ectly attributable </span><span style=\"display:inherit;clear:left;\">to the issue of new shares ar<span class=\"_ _2\"></span>e shown in </span><span style=\"display:inherit;clear:left;\">equity as a deduction, net of tax, from </span><span style=\"display:inherit;clear:left;\">the proceeds.</span><span style=\"display:inherit;clear:left;\">Share pr<span class=\"_ _2\"></span>emium includes any premium </span><span style=\"display:inherit;clear:left;\">received on the sale of shar<span class=\"_ _2\"></span>es. Any </span><span style=\"display:inherit;clear:left;\">transaction costs associated with the </span><span style=\"display:inherit;clear:left;\">issuing of shares ar<span class=\"_ _2\"></span>e deducted from </span><span style=\"display:inherit;clear:left;\">share pr<span class=\"_ _2\"></span>emium, net of any corporation </span><span style=\"display:inherit;clear:left;\">tax benefits.</span><span style=\"display:inherit;clear:left;\">The capital redemption r<span class=\"_ _2\"></span>eserve </span><span style=\"display:inherit;clear:left;\">comprises the nominal value of ordinary </span><span style=\"display:inherit;clear:left;\">and prefer<span class=\"_ _2\"></span>ence share capital pur<span class=\"_ _2\"></span>chased </span><span style=\"display:inherit;clear:left;\">by the Company in prior years and </span><span style=\"display:inherit;clear:left;\">cancelled. The non-distributable reserve </span><span style=\"display:inherit;clear:left;\">within equity is a revaluation r<span class=\"_ _2\"></span>eserve, </span><span style=\"display:inherit;clear:left;\">which comprises gains and losses due </span><span style=\"display:inherit;clear:left;\">to the revaluation of pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>, plant </span><span style=\"display:inherit;clear:left;\">and equipment prior to 1995. Retained </span><span style=\"display:inherit;clear:left;\">earnings includes all current and prior </span><span style=\"display:inherit;clear:left;\">period retained pr<span class=\"_ _2\"></span>ofits.</span><span style=\"display:inherit;clear:left;\">Where any company in the Gr<span class=\"_ _2\"></span>oup </span><span style=\"display:inherit;clear:left;\">purchases the Company\u2019<span class=\"_ _2c\"></span>s equity </span><span style=\"display:inherit;clear:left;\">share capital (tr<span class=\"_ _2\"></span>easury shares), the </span><span style=\"display:inherit;clear:left;\">consideration paid, including any </span><span style=\"display:inherit;clear:left;\">directly attributable incr<span class=\"_ _2\"></span>emental costs </span><span style=\"display:inherit;clear:left;\">(net of tax), is deducted from equity </span><span style=\"display:inherit;clear:left;\">attributable to the Company\u2019<span class=\"_ _15\"></span>s equity </span><span style=\"display:inherit;clear:left;\">holders until the shares ar<span class=\"_ _2\"></span>e cancelled, </span><span style=\"display:inherit;clear:left;\">reissued or disposed of. Wher<span class=\"_ _2\"></span>e such </span><span style=\"display:inherit;clear:left;\">shares ar<span class=\"_ _2\"></span>e, subsequently<span class=\"_ _15\"></span>, sold or </span><span style=\"display:inherit;clear:left;\">reissued any consideration r<span class=\"_ _2\"></span>eceived, net </span><span style=\"display:inherit;clear:left;\">of any directly attributable incr<span class=\"_ _2\"></span>emental </span><span style=\"display:inherit;clear:left;\">transactions costs and the related tax </span><span style=\"display:inherit;clear:left;\">effects, is included in equity attributable </span><span style=\"display:inherit;clear:left;\">to the Company\u2019<span class=\"_ _15\"></span>s equity holders.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-42-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Dividen<span class=\"_ _2\"></span>ds</span><span style=\"display:inherit;clear:left;\">Final dividends proposed by the boar<span class=\"_ _2\"></span>d </span><span style=\"display:inherit;clear:left;\">and unpaid at the balance sheet date </span><span style=\"display:inherit;clear:left;\">are not r<span class=\"_ _2\"></span>ecognised in the financial </span><span style=\"display:inherit;clear:left;\">statements until they have been </span><span style=\"display:inherit;clear:left;\">approved by shar<span class=\"_ _2\"></span>eholders at the Annual </span><span style=\"display:inherit;clear:left;\">General Meeting.</span><span style=\"display:inherit;clear:left;\">Interim dividends are r<span class=\"_ _2\"></span>ecognised once </span><span style=\"display:inherit;clear:left;\">paid to shareholders.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-43-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Financial<span class=\"_ _0\"></span> ins<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">Rec<span class=\"_ _0\"></span>ognition,<span class=\"_ _0\"></span> initial </span><span style=\"display:inherit;clear:left;\">measurement and <span class=\"ls0 ws0\"> </span></span><span style=\"display:inherit;clear:left;\">re<span class=\"_ _0\"></span>-re<span class=\"_ _0\"></span>cognition</span><span style=\"display:inherit;clear:left;\">Financial assets and financial liabilities </span><span style=\"display:inherit;clear:left;\">are r<span class=\"_ _2\"></span>ecognised when the Company </span><span style=\"display:inherit;clear:left;\">becomes a party to the contractual </span><span style=\"display:inherit;clear:left;\">provisions of the financial instrument </span><span style=\"display:inherit;clear:left;\">and are measur<span class=\"_ _2\"></span>ed initially at fair value </span><span style=\"display:inherit;clear:left;\">adjusted for transaction costs, except </span><span style=\"display:inherit;clear:left;\">for those carried at fair value through </span><span style=\"display:inherit;clear:left;\">profit and loss which ar<span class=\"_ _2\"></span>e measured </span><span style=\"display:inherit;clear:left;\">initially at fair value. Subsequent </span><span style=\"display:inherit;clear:left;\">measurement of financial assets and </span><span style=\"display:inherit;clear:left;\">financial liabilities is described below<span class=\"_ _3\"></span>.</span><span style=\"display:inherit;clear:left;\">Financial assets are der<span class=\"_ _2\"></span>ecognised when </span><span style=\"display:inherit;clear:left;\">the contractual rights to the cash flows </span><span style=\"display:inherit;clear:left;\">from the financial asset expir<span class=\"_ _2\"></span>e, or when </span><span style=\"display:inherit;clear:left;\">the financial asset and substantially all </span><span style=\"display:inherit;clear:left;\">the risks and rewar<span class=\"_ _2\"></span>ds are transferr<span class=\"_ _2\"></span>ed.</span><span style=\"display:inherit;clear:left;\">The only types of financial assets held </span><span style=\"display:inherit;clear:left;\">by the Group ar<span class=\"_ _2\"></span>e financial assets at </span><span style=\"display:inherit;clear:left;\">amortised cost.</span><span style=\"display:inherit;clear:left;\">Financial liabilities are der<span class=\"_ _2\"></span>ecognised </span><span style=\"display:inherit;clear:left;\">when the obligation specified in the </span><span style=\"display:inherit;clear:left;\">contract is discharged, cancelled or </span><span style=\"display:inherit;clear:left;\">expires.</span><span style=\"display:inherit;clear:left;\">Financial a<span class=\"_ _0\"></span>sset<span class=\"_ _0\"></span>s at <span class=\"ls0 ws0\"> </span></span><span style=\"display:inherit;clear:left;\">amo<span class=\"_ _2\"></span>rtised cost</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade receivables do not carry any </span><span style=\"display:inherit;clear:left;\">interest and ar<span class=\"_ _2\"></span>e stated at their fair </span><span style=\"display:inherit;clear:left;\">value on initial recognition as r<span class=\"_ _2\"></span>educed </span><span style=\"display:inherit;clear:left;\">by appropriate allowances for </span><span style=\"display:inherit;clear:left;\">estimated irrecoverable amounts and, </span><span style=\"display:inherit;clear:left;\">subsequently<span class=\"_ _15\"></span>, carried at amortised cost.</span><span style=\"display:inherit;clear:left;\">The Group applies the IFRS 9 simplified </span><span style=\"display:inherit;clear:left;\">approach to measuring expected cr<span class=\"_ _2\"></span>edit </span><span style=\"display:inherit;clear:left;\">losses, which uses a lifetime expected </span><span style=\"display:inherit;clear:left;\">loss allowance for all receivables. The </span><span style=\"display:inherit;clear:left;\">expected loss rates are based on the </span><span style=\"display:inherit;clear:left;\">payment profile of sales over 36 months </span><span style=\"display:inherit;clear:left;\">before the year<span class=\"_ _3\"></span>-end date, or the first day </span><span style=\"display:inherit;clear:left;\">of the accounting period under review<span class=\"_ _3\"></span>, </span><span style=\"display:inherit;clear:left;\">respectively<span class=\"_ _15\"></span>, and the corresponding </span><span style=\"display:inherit;clear:left;\">historical losses expected in the </span><span style=\"display:inherit;clear:left;\">period. The Company also considers </span><span style=\"display:inherit;clear:left;\">future expected cr<span class=\"_ _2\"></span>edit losses due to </span><span style=\"display:inherit;clear:left;\">circumstances in addition to historical </span><span style=\"display:inherit;clear:left;\">loss rates.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-45-1": {
   "value": "1.  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.",
   "dimensions": {
    "concept": "ifrs-full:ExplanationOfAssumptionAboutFutureWithSignificantRiskOfResultingInMaterialAdjustments",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-46-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Certain critical accounting estimates in applying the Company\u2019<span class=\"_ _15\"></span>s accounting policies are listed below<span class=\"_ _3\"></span>.</span><span style=\"display:inherit;clear:left;\">Retirement benef<span class=\"_ _0\"></span>it obligation</span><span style=\"display:inherit;clear:left;\">The Company has a defined benefit pension scheme. The obligations under this scheme are r<span class=\"_ _2\"></span>ecognised in the balance sheet </span><span style=\"display:inherit;clear:left;\">and repr<span class=\"_ _2\"></span>esent the present value of the obligation calculated by independent actuaries, with input fr<span class=\"_ _2\"></span>om management. These </span><span style=\"display:inherit;clear:left;\">actuarial valuations include assumptions such as discount rates, return on assets and mortality rates. These assumptions vary </span><span style=\"display:inherit;clear:left;\">from time to time, depending on pr<span class=\"_ _2\"></span>evailing economic conditions. Details of the assumptions used are pr<span class=\"_ _2\"></span>ovided in note 24. At 31 </span><span style=\"display:inherit;clear:left;\">March 2024, the net liability of the scheme included in the Statement of Financial Position was \u00a310.0 million (2023: \u00a38.8 million).</span><span style=\"display:inherit;clear:left;\">Impairment</span><span style=\"display:inherit;clear:left;\">The carrying value of property<span class=\"_ _15\"></span>, plant and equipment and goodwill are tested annually for impairment as described in notes </span><span style=\"display:inherit;clear:left;\">12, 13, 14 and 16. For the purposes of the annual impairment testing, the directors r<span class=\"_ _2\"></span>ecognise Cash Generating Units (CGUs) </span><span style=\"display:inherit;clear:left;\">to be those assets attributable to an individual dealership, which repr<span class=\"_ _2\"></span>esents the smallest group of assets that generate cash </span><span style=\"display:inherit;clear:left;\">inflows that are independent fr<span class=\"_ _2\"></span>om other assets or CGUs. The recoverable amount of each CGU is based on the higher of its fair </span><span style=\"display:inherit;clear:left;\">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 </span><span style=\"display:inherit;clear:left;\">property contained within it and is determined by an independent valuer<span class=\"_ _15\"></span>, and its value in use is determined through discounting </span><span style=\"display:inherit;clear:left;\">future cash inflows (as described in detail in note 16). As a r<span class=\"_ _2\"></span>esult of this review<span class=\"_ _3\"></span>, the directors consider<span class=\"_ _2\"></span>ed that two impairments </span><span style=\"display:inherit;clear:left;\">totalling \u00a30.6 million were r<span class=\"_ _2\"></span>equired to the carrying value of its pr<span class=\"_ _2\"></span>operty assets (2023: no impairments) (see notes 12, 13, 14 </span><span style=\"display:inherit;clear:left;\">and 16).</span><span style=\"display:inherit;clear:left;\">Inv<span class=\"_ _2\"></span>entory provisions</span><span style=\"display:inherit;clear:left;\">The Company carries significant inventories of new and used cars, as well as operating its own fleet of sales demonstrators and </span><span style=\"display:inherit;clear:left;\">courtesy cars for service customers. These cars are valued at the lower of cost and net r<span class=\"_ _2\"></span>ealisable value by refer<span class=\"_ _2\"></span>ence to trade </span><span style=\"display:inherit;clear:left;\">valuation guides, after adjusting for the mileage and condition of the cars. At the year end, the Company held a provision against </span><span style=\"display:inherit;clear:left;\">the cost of its used inventory of \u00a30.3 million (2023: \u00a30.2 million). The directors consider<span class=\"_ _2\"></span>ed that this provision was suf<span class=\"_ _2\"></span>ficient to </span><span style=\"display:inherit;clear:left;\">ensure that inventories wer<span class=\"_ _2\"></span>e shown at the lower of cost and net realisable value.</span><span style=\"display:inherit;clear:left;\">Surplus ACT re<span class=\"_ _0\"></span>coverable</span><span style=\"display:inherit;clear:left;\">The Company carries a balance of surplus unrelieved advanced corporation tax (\u201cACT\u201d), which can be utilised to r<span class=\"_ _2\"></span>educe </span><span style=\"display:inherit;clear:left;\">corporation tax payable subject to a restriction to 25% of taxable pr<span class=\"_ _2\"></span>ofits less shadow ACT calculated at 25% of dividends. </span><span style=\"display:inherit;clear:left;\">Uncertainty arises due to the estimation of future levels of pr<span class=\"_ _2\"></span>ofitability<span class=\"_ _15\"></span>, levels of dividends payable and the reversal of deferred tax </span><span style=\"display:inherit;clear:left;\">liabilities in respect of accelerated capital allowances and on unr<span class=\"_ _2\"></span>ealised capital gains. For example, a reduction in the Company\u2019<span class=\"_ _2c\"></span>s </span><span style=\"display:inherit;clear:left;\">profitability could r<span class=\"_ _2\"></span>esult in a delay in the utilisation of surplus unrelieved ACT<span class=\"_ _2c\"></span>. However<span class=\"_ _3\"></span>, based on the Company\u2019<span class=\"_ _15\"></span>s current </span><span style=\"display:inherit;clear:left;\">projections, the dir<span class=\"_ _2\"></span>ectors have a reasonable expectation that the surplus ACT will be fully r<span class=\"_ _2\"></span>elieved against future corporation tax </span><span style=\"display:inherit;clear:left;\">liabilities by 31 March 2027.</span><span style=\"display:inherit;clear:left;\">Corporation t<span class=\"_ _2\"></span>ax los<span class=\"_ _0\"></span>ses</span><span style=\"display:inherit;clear:left;\">The Company has unrelieved trading losses of \u00a31.3 million (2023: \u00a3Nil), which will be available for of<span class=\"_ _2\"></span>fset against profits made in </span><span style=\"display:inherit;clear:left;\">future periods. Based on the Company\u2019<span class=\"_ _2c\"></span>s current projections, the dir<span class=\"_ _2\"></span>ectors have a reasonable expectation that these losses will </span><span style=\"display:inherit;clear:left;\">be fully relieved against futur<span class=\"_ _2\"></span>e corporation tax liabilities by 31 March 2026.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-48-1": {
   "value": "Caffyns plc is a public limited company incorporated in England and Wales under the Companies Act 2006 and is listed on the London Stock Exchange. The address of the registered office is given on page 20. Its revenue is attributable to the sole activity of operating as a motor retailer in the south-east of the United Kingdom and comprises revenue from:",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-47-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Sale of goods<span class=\"_ _12a\"> </span><span class=\"ff4 fc1\">244,287<span class=\"_ _97\"> </span></span>238,293 </span><span style=\"display:inherit;clear:left;\">Rendering of services and agency sales commission income<span class=\"_ _12b\"> </span><span class=\"ff4 fc1\">17,797<span class=\"_ _9f\"> </span></span>13,133 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal revenue<span class=\"_ _12c\"> </span>262,084<span class=\"_ _97\"> </span><span class=\"ff2 fc2\">251,426 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-47-2": {
   "value": "<span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Sale of goods<span class=\"_ _12a\"> </span><span class=\"ff4 fc1\">244,287<span class=\"_ _97\"> </span></span>238,293 </span><span style=\"display:inherit;clear:left;\">Rendering of services and agency sales commission income<span class=\"_ _12b\"> </span><span class=\"ff4 fc1\">17,797<span class=\"_ _9f\"> </span></span>13,133 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal revenue<span class=\"_ _12c\"> </span>262,084<span class=\"_ _97\"> </span><span class=\"ff2 fc2\">251,426 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-51-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Segme<span class=\"_ _0\"></span>nt<span class=\"_ _2\"></span>al rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting</span><span style=\"display:inherit;clear:left;\">Based upon the management information reported to the chief operating decision maker<span class=\"_ _15\"></span>, the Chief Executive, in the opinion </span><span style=\"display:inherit;clear:left;\">of the directors, the Company has one r<span class=\"_ _2\"></span>eportable segment. The Company physically operates and is managed from individual </span><span style=\"display:inherit;clear:left;\">dealership sites, although strategic and investment decisions are made based on dealership gr<span class=\"_ _2\"></span>oupings or market territories. </span><span style=\"display:inherit;clear:left;\">The Company\u2019<span class=\"_ _15\"></span>s individual dealerships repr<span class=\"_ _2\"></span>esent a range of manufacturers, but ar<span class=\"_ _2\"></span>e considered to have similar economic </span><span style=\"display:inherit;clear:left;\">characteristics, such as margin structures, and of<span class=\"_ _2\"></span>fer similar products and services to a similar customer base. As such, the </span><span style=\"display:inherit;clear:left;\">results of each dealership have been aggr<span class=\"_ _2\"></span>egated to form one reportable segment. Ther<span class=\"_ _2\"></span>e are no major customers amounting to </span><span style=\"display:inherit;clear:left;\">10% or more of r<span class=\"_ _2\"></span>evenue. All revenue and non-curr<span class=\"_ _2\"></span>ent assets derive from, or ar<span class=\"_ _2\"></span>e based in, the United Kingdom.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-50-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Depreciation of pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>, plant, equipment and investment property</span><span style=\"display:inherit;clear:left;\">\u2013 owned assets<span class=\"_ _138\"> </span><span class=\"ff4 fc1\">1,700 <span class=\"_ _6\"> </span></span>1,755 </span><span style=\"display:inherit;clear:left;\">\u2013 right-of-use assets<span class=\"_ _139\"> </span><span class=\"ff4 fc1\">398 <span class=\"_ _32\"> </span></span> 373 </span><span style=\"display:inherit;clear:left;\">Property impairment charges<span class=\"_ _13a\"> </span><span class=\"ff4 fc1\">604 <span class=\"_ _11e\"> </span></span>\u2013</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-50-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Depreciation of pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>, plant, equipment and investment property</span><span style=\"display:inherit;clear:left;\">\u2013 owned assets<span class=\"_ _138\"> </span><span class=\"ff4 fc1\">1,700 <span class=\"_ _6\"> </span></span>1,755 </span><span style=\"display:inherit;clear:left;\">\u2013 right-of-use assets<span class=\"_ _139\"> </span><span class=\"ff4 fc1\">398 <span class=\"_ _32\"> </span></span> 373 </span><span style=\"display:inherit;clear:left;\">Property impairment charges<span class=\"_ _13a\"> </span><span class=\"ff4 fc1\">604 <span class=\"_ _11e\"> </span></span>\u2013</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-50-3": {
   "value": "<span style=\"display:inherit;clear:left;\">Depreciation of pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>, plant, equipment and investment property</span><span style=\"display:inherit;clear:left;\">\u2013 owned assets<span class=\"_ _138\"> </span><span class=\"ff4 fc1\">1,700 <span class=\"_ _6\"> </span></span>1,755 </span><span style=\"display:inherit;clear:left;\">\u2013 right-of-use assets<span class=\"_ _139\"> </span><span class=\"ff4 fc1\">398 <span class=\"_ _32\"> </span></span> 373 </span><span style=\"display:inherit;clear:left;\">Property impairment charges<span class=\"_ _13a\"> </span><span class=\"ff4 fc1\">604 <span class=\"_ _11e\"> </span></span>\u2013</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "f16351": {
   "value": "<span style=\"display:inherit;clear:left;\">Rental income<span class=\"_ _13b\"> </span><span class=\"ff4 fc1\">(315)<span class=\"_ _ec\"> </span></span>(307)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "f16352": {
   "value": "<span style=\"display:inherit;clear:left;\">Rental income<span class=\"_ _13b\"> </span><span class=\"ff4 fc1\">(315)<span class=\"_ _ec\"> </span></span>(307)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-52-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Auditor\u2019<span class=\"_ _15\"></span>s remuneration</span><span style=\"display:inherit;clear:left;\">Fees payable to the Company\u2019<span class=\"_ _15\"></span>s Auditor for the audit of the Company\u2019<span class=\"_ _15\"></span>s annual accounts<span class=\"_ _13c\"> </span><span class=\"ff4 fc1\">103 <span class=\"_ _44\"> </span></span>96 </span><span style=\"display:inherit;clear:left;\">Fees payable to the Company\u2019<span class=\"_ _15\"></span>s Auditor and its associates for other services: </span><span style=\"display:inherit;clear:left;\">\u2013 pursuant to legislation being review of interim financial statements<span class=\"_ _c0\"> </span><span class=\"ff4 fc1\">21 <span class=\"_ _44\"> </span></span>20 </span><span style=\"display:inherit;clear:left;\">124 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">116 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-58-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The average number of people (full-time equivalents) employed in the following areas was:</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">Number </span><span style=\"display:inherit;clear:left;\">Number </span><span style=\"display:inherit;clear:left;\">Sales<span class=\"_ _146\"> </span><span class=\"ff4 fc1\">132 <span class=\"_ _3e\"> </span></span>126 </span><span style=\"display:inherit;clear:left;\">Aftersales<span class=\"_ _147\"> </span><span class=\"ff4 fc1\">203 <span class=\"_ _3e\"> </span></span>199 </span><span style=\"display:inherit;clear:left;\">Administration<span class=\"_ _148\"> </span><span class=\"ff4 fc1\">79 <span class=\"_ _44\"> </span></span>77 </span><span style=\"display:inherit;clear:left;\">Average number of full-time equivalents employees<span class=\"_ _149\"> </span>414 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">402 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-53-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Employee benefit expense, including directors, during the year amounted to:</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">W<span class=\"_ _2\"></span>ages and salaries<span class=\"_ _14a\"> </span><span class=\"ff4 fc1\">15,830 <span class=\"_ _30\"> </span></span>15,839 </span><span style=\"display:inherit;clear:left;\">Social security costs<span class=\"_ _14b\"> </span><span class=\"ff4 fc1\">1,767 <span class=\"_ _6\"> </span></span>1,706 </span><span style=\"display:inherit;clear:left;\">Contributions to defined contribution plans<span class=\"_ _14c\"> </span><span class=\"ff4 fc1\">371 <span class=\"_ _3e\"> </span></span>366 </span><span style=\"display:inherit;clear:left;\">Share-based payment expense (see note 27)<span class=\"_ _14d\"> </span><span class=\"ff4 fc1\">31 <span class=\"_ _44\"> </span></span>46 </span><span style=\"display:inherit;clear:left;\">Other pension costs (see note 24)<span class=\"_ _3c\"> </span><span class=\"ff4 fc1\">416 <span class=\"_ _44\"> </span></span>87 </span><span style=\"display:inherit;clear:left;\">Employee benefit expense<span class=\"_ _14e\"> </span>18,415 <span class=\"_ _30\"> </span><span class=\"ff2 fc2\">18,044 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-54-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Key management compensation:</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Salaries and short-term employee benefits<span class=\"_ _39\"> </span>1,408 <span class=\"_ _6\"> </span><span class=\"ff2 fc2\">1,690</span></span><span style=\"display:inherit;clear:left;\">Key management personnel include the directors and other key operational employees.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-56-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Interest payable on bank borr<span class=\"_ _2\"></span>owings<span class=\"_ _150\"> </span><span class=\"ff4 fc1\">920 <span class=\"_ _3e\"> </span></span>621 </span><span style=\"display:inherit;clear:left;\">Interest payable on inventory stocking loans (see note 20)<span class=\"_ _bf\"> </span><span class=\"ff4 fc1\">1,454 <span class=\"_ _3e\"> </span></span>856 </span><span style=\"display:inherit;clear:left;\">Interest on lease liabilities<span class=\"_ _151\"> </span><span class=\"ff4 fc1\">133 <span class=\"_ _44\"> </span></span>51 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "f16697": {
   "value": "<span style=\"display:inherit;clear:left;\">Finance costs amortised<span class=\"_ _152\"> </span><span class=\"ff4 fc1\">122 <span class=\"_ _3e\"> </span></span>104 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "f16698": {
   "value": "<span style=\"display:inherit;clear:left;\">Finance costs amortised<span class=\"_ _152\"> </span><span class=\"ff4 fc1\">122 <span class=\"_ _3e\"> </span></span>104 </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "f16709": {
   "value": "<span style=\"display:inherit;clear:left;\">Finance income on interest in lease<span class=\"_ _154\"> </span><span class=\"ff4 fc1\">(21)<span class=\"_ _e6\"> </span></span>(17)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "f16710": {
   "value": "<span style=\"display:inherit;clear:left;\">Finance income on interest in lease<span class=\"_ _154\"> </span><span class=\"ff4 fc1\">(21)<span class=\"_ _e6\"> </span></span>(17)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-60-1": {
   "value": "<span style=\"display:inherit;clear:left;\">10<span class=\"_ _0\"></span>. <span class=\"_ _2\"></span>Earnings<span class=\"_ _0\"></span> per<span class=\"_ _0\"></span> Ordinar<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> share</span><span style=\"display:inherit;clear:left;\">The calculation of the basic earnings per share is based on the earnings attributable to Ordinary shareholders divided by the </span><span style=\"display:inherit;clear:left;\">weighted average number of shares in issue during the year<span class=\"_ _15\"></span>. T<span class=\"_ _15\"></span>reasury shares ar<span class=\"_ _2\"></span>e treated as cancelled for the purposes of this </span><span style=\"display:inherit;clear:left;\">calculation.</span><span style=\"display:inherit;clear:left;\">The calculation of diluted earnings per share is based on the basic earnings per share, adjusted to allow for the issue of shares </span><span style=\"display:inherit;clear:left;\">and the post-tax effect of dividends and/or inter<span class=\"_ _2\"></span>est on the assumed conversion of all dilutive options and other dilutive potential </span><span style=\"display:inherit;clear:left;\">Ordinary shar<span class=\"_ _2\"></span>es.</span><span style=\"display:inherit;clear:left;\">Reconciliations of earnings and weighted average number of shares used in the calculations are set out below:</span><span style=\"display:inherit;clear:left;\">Underlying<span class=\"_ _166\"> </span>Basic</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">(Loss)/profit befor<span class=\"_ _2\"></span>e tax<span class=\"_ _167\"> </span><span class=\"ff4 fc1\">(1,545)<span class=\"_ _6\"> </span></span>3,090 <span class=\"_ _9f\"> </span><span class=\"ff4 fc1\">(1,545)<span class=\"_ _6\"> </span></span>3,090 </span><span style=\"display:inherit;clear:left;\">Adjustments:</span><span style=\"display:inherit;clear:left;\">Non-underlying items (note 3)<span class=\"_ _168\"> </span><span class=\"ff4 fc1\">979 <span class=\"_ _44\"> </span></span>50 <span class=\"_ _11e\"> </span><span class=\"ff4 fc1\">\u2013 <span class=\"_ _11e\"> </span></span>\u2013 </span><span style=\"display:inherit;clear:left;\">(Loss)/profit befor<span class=\"_ _2\"></span>e tax<span class=\"_ _77\"> </span><span class=\"ff4 fc1\">(566)<span class=\"_ _6\"> </span></span>3,140 <span class=\"_ _9f\"> </span><span class=\"ff4 fc1\">(1,545)<span class=\"_ _6\"> </span></span>3,090 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>ax (note 9)<span class=\"_ _169\"> </span><span class=\"ff4 fc1\">96 <span class=\"_ _ec\"> </span></span>(576)<span class=\"_ _b0\"> </span><span class=\"ff4 fc1\">341 <span class=\"_ _10b\"> </span></span>(566)</span><span style=\"display:inherit;clear:left;\">(Loss)profit after tax<span class=\"_ _16a\"> </span>(470)<span class=\"_ _6\"> </span><span class=\"ff2 fc2\">2,564 <span class=\"_ _9f\"> </span></span>(1,204)<span class=\"_ _6\"> </span><span class=\"ff2 fc2\">2,524 </span></span><span style=\"display:inherit;clear:left;\">(Deficit)/earnings per share (pence)<span class=\"_ _16b\"> </span><span class=\"ff4 fc1\">(17.3)<span class=\"_ _6\"> </span></span>95.1p<span class=\"_ _32\"> </span><span class=\"ff4 fc1\">(44.3)<span class=\"_ _16c\"> </span></span>93.6p</span><span style=\"display:inherit;clear:left;\">Diluted (deficit)/earnings per share (pence)<span class=\"_ _a2\"> </span><span class=\"ff4 fc1\">(17.3)<span class=\"_ _16c\"> </span></span>93.9p<span class=\"_ _32\"> </span><span class=\"ff4 fc1\">(44.3)<span class=\"_ _6\"> </span></span>92.4p</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Underlying (deficit)/earnings after tax<span class=\"_ _16d\"> </span><span class=\"ff4 fc1\">(470)<span class=\"_ _6\"> </span></span>2,564 </span><span style=\"display:inherit;clear:left;\">Underlying (deficit)/earnings per share (pence)<span class=\"_ _34\"> </span><span class=\"ff4 fc1\">(17.3)<span class=\"_ _16c\"> </span></span>95.1p</span><span style=\"display:inherit;clear:left;\">Underlying diluted (deficit)/earnings per share (pence)<span class=\"_ _167\"> </span><span class=\"ff4 fc1\">(17.3)<span class=\"_ _6\"> </span></span>93.9p</span><span style=\"display:inherit;clear:left;\">Non-underlying losses after tax<span class=\"_ _14e\"> </span><span class=\"ff4 fc1\">(734)<span class=\"_ _16e\"> </span></span>(40)</span><span style=\"display:inherit;clear:left;\">Losses per share (pence)<span class=\"_ _ca\"> </span><span class=\"ff4 fc1\">(27.0)<span class=\"_ _114\"> </span></span>(1.5)p</span><span style=\"display:inherit;clear:left;\">Diluted losses per share (pence)<span class=\"_ _153\"> </span><span class=\"ff4 fc1\">(27.0)<span class=\"_ _114\"> </span></span>(1.5)p</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal (losses)/earnings<span class=\"_ _38\"> </span>(1,204)<span class=\"_ _6\"> </span><span class=\"ff2 fc2\">2,524 </span></span><span style=\"display:inherit;clear:left;\">(Deficit)/earnings per share (pence)<span class=\"_ _35\"> </span><span class=\"ff4 fc1\">(44.3)<span class=\"_ _16c\"> </span></span>93.6p</span><span style=\"display:inherit;clear:left;\">Diluted (deficit)/earnings per share (pence)<span class=\"_ _16f\"> </span><span class=\"ff4 fc1\">(44.3)<span class=\"_ _16c\"> </span></span>92.4p</span><span style=\"display:inherit;clear:left;\">The number of fully paid Ordinary shar<span class=\"_ _2\"></span>es in circulation at the year end was 2,726,306 (2023: 2,696,343). The weighted average </span><span style=\"display:inherit;clear:left;\">number of shares in issue for the purposes of the earnings per share calculation wer<span class=\"_ _2\"></span>e 2,717,861 (2023: 2,695,678). The shares </span><span style=\"display:inherit;clear:left;\">granted under the Company\u2019<span class=\"_ _15\"></span>s SA<span class=\"_ _3\"></span>YE scheme have been treated as dilutive. For the purposes of this calculation, the weighted </span><span style=\"display:inherit;clear:left;\">average number of shares in issue for the purposes of the earnings per share calculation wer<span class=\"_ _2\"></span>e 2,718,023 (2023: 2,730,313).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-61-1": {
   "value": "<span style=\"display:inherit;clear:left;\">13<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span> Pro<span class=\"_ _2\"></span>per<span class=\"_ _0\"></span>ty<span class=\"_ _2\"></span>, plan<span class=\"_ _2\"></span>t and equi<span class=\"_ _2\"></span>pment</span><span style=\"display:inherit;clear:left;\">Freehold </span><span style=\"display:inherit;clear:left;\">Leasehold </span><span style=\"display:inherit;clear:left;\">Fixtures &amp; </span><span style=\"display:inherit;clear:left;\">Plant &amp; </span><span style=\"display:inherit;clear:left;\">property <span class=\"_ _55\"></span> </span><span style=\"display:inherit;clear:left;\">improvements <span class=\"_ _55\"></span> </span><span style=\"display:inherit;clear:left;\">fittings <span class=\"_ _55\"></span> </span><span style=\"display:inherit;clear:left;\">machinery <span class=\"_ _55\"></span> </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal <span class=\"_ _55\"></span> </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Cost or deemed cost</span><span style=\"display:inherit;clear:left;\">At 1 April 2022<span class=\"_ _17b\"> </span>42,697 <span class=\"_ _17c\"> </span>728 <span class=\"_ _6\"> </span>5,629 <span class=\"_ _6\"> </span>5,076 <span class=\"_ _30\"> </span>54,130 </span><span style=\"display:inherit;clear:left;\">Additions at cost<span class=\"_ _17d\"> </span>327 <span class=\"_ _23\"> </span>\u2013 <span class=\"_ _b0\"> </span>314 <span class=\"_ _3e\"> </span>169 <span class=\"_ _b0\"> </span>810 </span><span style=\"display:inherit;clear:left;\">Disposals<span class=\"_ _77\"> </span>\u2013 <span class=\"_ _23\"> </span>\u2013 <span class=\"_ _ec\"> </span>(448)<span class=\"_ _10b\"> </span>(505)<span class=\"_ _10b\"> </span>(953)</span><span style=\"display:inherit;clear:left;\">At 31 March 2023<span class=\"_ _17e\"> </span>43,024 <span class=\"_ _17c\"> </span>728 <span class=\"_ _6\"> </span>5,495 <span class=\"_ _6\"> </span>4,740 <span class=\"_ _30\"> </span>53,987 </span><span style=\"display:inherit;clear:left;\">Cost or deemed cost</span><span style=\"display:inherit;clear:left;\">At 1 April 2023<span class=\"_ _17b\"> </span>43,024 <span class=\"_ _17c\"> </span>728 <span class=\"_ _6\"> </span>5,495 <span class=\"_ _6\"> </span>4,740 <span class=\"_ _30\"> </span>53,987 </span><span style=\"display:inherit;clear:left;\">Additions at cost<span class=\"_ _17d\"> </span>240 <span class=\"_ _10b\"> </span>1,267 <span class=\"_ _3e\"> </span>719 <span class=\"_ _b0\"> </span>349 <span class=\"_ _6\"> </span>2,575 </span><span style=\"display:inherit;clear:left;\">Disposals<span class=\"_ _17f\"> </span>(14)<span class=\"_ _c6\"> </span>\u2013 <span class=\"_ _ec\"> </span>(479)<span class=\"_ _10b\"> </span>(348)<span class=\"_ _10b\"> </span>(841)</span><span style=\"display:inherit;clear:left;\">At 31 March 2024<span class=\"_ _180\"> </span>43,250 <span class=\"_ _10b\"> </span>1,995 <span class=\"_ _6\"> </span>5,735 <span class=\"_ _6\"> </span>4,741 <span class=\"_ _30\"> </span>55,721 </span><span style=\"display:inherit;clear:left;\">Accumulated depreciation</span><span style=\"display:inherit;clear:left;\">At 1 April 2022<span class=\"_ _42\"> </span>6,729 <span class=\"_ _17c\"> </span>654 <span class=\"_ _6\"> </span>4,368 <span class=\"_ _6\"> </span>3,404 <span class=\"_ _30\"> </span>15,155 </span><span style=\"display:inherit;clear:left;\">Depreciation charge for the year<span class=\"_ _181\"> </span>673 <span class=\"_ _11e\"> </span>74 <span class=\"_ _b0\"> </span>500 <span class=\"_ _3e\"> </span>393 <span class=\"_ _6\"> </span>1,640 </span><span style=\"display:inherit;clear:left;\">Disposals<span class=\"_ _77\"> </span>\u2013 <span class=\"_ _23\"> </span>\u2013 <span class=\"_ _ec\"> </span>(448)<span class=\"_ _10b\"> </span>(505)<span class=\"_ _10b\"> </span>(953)</span><span style=\"display:inherit;clear:left;\">At 31 March 2023<span class=\"_ _182\"> </span>7,402 <span class=\"_ _17c\"> </span>728 <span class=\"_ _6\"> </span>4,420 <span class=\"_ _6\"> </span>3,292 <span class=\"_ _30\"> </span>15,842 </span><span style=\"display:inherit;clear:left;\">Accumulated depreciation</span><span style=\"display:inherit;clear:left;\">At 1 April 2023<span class=\"_ _42\"> </span>7,402 <span class=\"_ _17c\"> </span>728 <span class=\"_ _6\"> </span>4,420 <span class=\"_ _6\"> </span>3,292 <span class=\"_ _30\"> </span>15,842 </span><span style=\"display:inherit;clear:left;\">Depreciation charge for the year<span class=\"_ _181\"> </span>698 <span class=\"_ _11e\"> </span>25 <span class=\"_ _b0\"> </span>459 <span class=\"_ _3e\"> </span>407 <span class=\"_ _6\"> </span>1,589 </span><span style=\"display:inherit;clear:left;\">Impairment charge for the year<span class=\"_ _183\"> </span>400 <span class=\"_ _23\"> </span>\u2013 <span class=\"_ _11e\"> </span>\u2013 <span class=\"_ _11e\"> </span>\u2013 <span class=\"_ _b0\"> </span>400 </span><span style=\"display:inherit;clear:left;\">Disposals<span class=\"_ _77\"> </span>\u2013 <span class=\"_ _23\"> </span>\u2013 <span class=\"_ _ec\"> </span>(479)<span class=\"_ _10b\"> </span>(345)<span class=\"_ _10b\"> </span>(824)</span><span style=\"display:inherit;clear:left;\">At 31 March 2024<span class=\"_ _184\"> </span>8,500 <span class=\"_ _17c\"> </span>753 <span class=\"_ _6\"> </span>4,400 <span class=\"_ _6\"> </span>3,354 <span class=\"_ _30\"> </span>17,007 </span><span style=\"display:inherit;clear:left;\">Net book value</span><span style=\"display:inherit;clear:left;\">31 March 2024<span class=\"_ _185\"> </span>34,750 <span class=\"_ _10b\"> </span>1,242 <span class=\"_ _6\"> </span>1,335 <span class=\"_ _6\"> </span>1,387 <span class=\"_ _30\"> </span>38,714 </span><span style=\"display:inherit;clear:left;\">31 March 2023<span class=\"_ _186\"> </span>35,622 <span class=\"_ _23\"> </span>\u2013 <span class=\"_ _6\"> </span>1,075 <span class=\"_ _6\"> </span>1,448 <span class=\"_ _30\"> </span>38,145 </span><span style=\"display:inherit;clear:left;\">31 March 2022<span class=\"_ _186\"> </span>35,968 <span class=\"_ _11e\"> </span>74 <span class=\"_ _6\"> </span>1,261 <span class=\"_ _6\"> </span>1,672 <span class=\"_ _30\"> </span>38,975 </span><span style=\"display:inherit;clear:left;\">Short-term leasehold property for both the Company and the Gr<span class=\"_ _2\"></span>oup comprises net book value of \u00a31,242,000 (2023: \u00a3Nil) in the </span><span style=\"display:inherit;clear:left;\">Statement of Financial Position. </span><span style=\"display:inherit;clear:left;\">Depreciation charges of \u00a31,589,000 (2023: \u00a31,640,000) in r<span class=\"_ _2\"></span>espect of property<span class=\"_ _15\"></span>, plant and equipment was recognised within </span><span style=\"display:inherit;clear:left;\">Administration Expenses in the Income Statement. In addition, based on the valuation of the Company\u2019<span class=\"_ _15\"></span>s freehold pr<span class=\"_ _2\"></span>operties </span><span style=\"display:inherit;clear:left;\">undertaken by CBRE, an impairment charge of \u00a3400,000 (2023: \u00a3Nil) was taken against the cost of one freehold pr<span class=\"_ _2\"></span>operty to </span><span style=\"display:inherit;clear:left;\">ensure that the r<span class=\"_ _2\"></span>elated cash-generating unit (\u201cCGU\u201d) remained disclosed at its fair value less costs of disposal.</span><span style=\"display:inherit;clear:left;\">The freehold pr<span class=\"_ _2\"></span>operties were originally r<span class=\"_ _2\"></span>evalued externally on 31 March 1995 by Herring Baker Harris, Chartered Surveyors, at </span><span style=\"display:inherit;clear:left;\">open market value for existing use (which then approximated to fair value). Fr<span class=\"_ _2\"></span>eehold properties acquir<span class=\"_ _2\"></span>ed since that date, and the </span><span style=\"display:inherit;clear:left;\">other assets listed above, have been stated at cost in accordance with IAS 16 Pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>, Plant and Equipment. </span><span style=\"display:inherit;clear:left;\">The Company valued its portfolio of freehold pr<span class=\"_ _2\"></span>emises and investment properties as at 31 Mar<span class=\"_ _2\"></span>ch 2024. The valuation was </span><span style=\"display:inherit;clear:left;\">carried out by CBRE Limited, Chartered Surveyors, in accor<span class=\"_ _2\"></span>dance with the Royal Institution of Chartered Surveyors valuation </span><span style=\"display:inherit;clear:left;\">\u2013 global and professional standar<span class=\"_ _2\"></span>ds requir<span class=\"_ _2\"></span>ements. The valuation is based on existing use value, which has been calculated by </span><span style=\"display:inherit;clear:left;\">applying various assumptions as to tenure, letting, town planning, and the condition and r<span class=\"_ _2\"></span>epair of buildings and sites including </span><span style=\"display:inherit;clear:left;\">ground and gr<span class=\"_ _2\"></span>oundwater contamination. Management are satisfied that this valuation is materially accurate. The excess of the </span><span style=\"display:inherit;clear:left;\">valuation over net book value of those sites, as at 31 March 2024, was \u00a310.7 million (2023: \u00a311.5 million). In accor<span class=\"_ _2\"></span>dance with </span><span style=\"display:inherit;clear:left;\">the Company\u2019<span class=\"_ _15\"></span>s accounting policies, this surplus has not been incorporated into these financial statements.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-63-1": {
   "value": "<span style=\"display:inherit;clear:left;\">14<span class=\"_ _0\"></span>. Inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span> <span class=\"_ _0\"></span>pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>es</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Cost</span><span style=\"display:inherit;clear:left;\">At 1 April and 31 March<span class=\"_ _13f\"> </span>9,650 <span class=\"_ _6\"> </span><span class=\"ff2 fc2\">9,650 </span></span><span style=\"display:inherit;clear:left;\">Accumulated depreciation</span><span style=\"display:inherit;clear:left;\">At 1 April<span class=\"_ _187\"> </span><span class=\"ff4 fc1\">2,119 <span class=\"_ _6\"> </span></span>2,004 </span><span style=\"display:inherit;clear:left;\">Depreciation charge for the year<span class=\"_ _11d\"> </span><span class=\"ff4 fc1\">111 <span class=\"_ _3e\"> </span></span>115 </span><span style=\"display:inherit;clear:left;\">Impairment charge for the year<span class=\"_ _188\"> </span><span class=\"ff4 fc1\">204 <span class=\"_ _11e\"> </span></span>\u2013 </span><span style=\"display:inherit;clear:left;\">At 31 March<span class=\"_ _13b\"> </span>2,434 <span class=\"_ _6\"> </span><span class=\"ff2 fc2\">2,119 </span></span><span style=\"display:inherit;clear:left;\">Net book value</span><span style=\"display:inherit;clear:left;\">At 31 March<span class=\"_ _13b\"> </span>7,216 <span class=\"_ _6\"> </span><span class=\"ff2 fc2\">7,531 </span></span><span style=\"display:inherit;clear:left;\">Depreciation charges of \u00a3111,000 (2023: \u00a3115,000) in r<span class=\"_ _2\"></span>espect of Investment properties wer<span class=\"_ _2\"></span>e recognised within Administration </span><span style=\"display:inherit;clear:left;\">Expenses in the Income Statement. In addition, based on the valuation of the Company\u2019<span class=\"_ _15\"></span>s freehold pr<span class=\"_ _2\"></span>operties undertaken by </span><span style=\"display:inherit;clear:left;\">CBRE, an impairment charge of \u00a3204,000 (2023: \u00a3Nil) was taken against the cost of one freehold pr<span class=\"_ _2\"></span>operty to ensure that the </span><span style=\"display:inherit;clear:left;\">related cash generating unit (\u201cCGU\u201d) r<span class=\"_ _2\"></span>emained disclosed at its fair value less costs of disposal.</span><span style=\"display:inherit;clear:left;\">As described in note 13, the total excess of the valuation of all of the Company\u2019<span class=\"_ _15\"></span>s freehold pr<span class=\"_ _2\"></span>operties over net book value as at </span><span style=\"display:inherit;clear:left;\">31 March 2024 was \u00a310.7 million (2023: \u00a311.5 million). Investment pr<span class=\"_ _2\"></span>operties accounted for \u00a30.6 million (2023: \u00a30.7 million) of </span><span style=\"display:inherit;clear:left;\">this surplus.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-62-1": {
   "value": "<span style=\"display:inherit;clear:left;\">15<span class=\"_ _0\"></span>. <span class=\"_ _0\"></span>Net in<span class=\"_ _2\"></span>vestmen<span class=\"_ _2\"></span>t in lease</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Due after more than one year<span class=\"_ _189\"> </span><span class=\"ff4 fc1\">65 <span class=\"_ _3e\"> </span></span>225 </span><span style=\"display:inherit;clear:left;\">Due within one year<span class=\"_ _18a\"> </span><span class=\"ff4 fc1\">160 <span class=\"_ _3e\"> </span></span>164 </span><span style=\"display:inherit;clear:left;\">At 31 March<span class=\"_ _148\"> </span>225 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">389 </span></span><span style=\"display:inherit;clear:left;\">The premises shown above ar<span class=\"_ _2\"></span>e sub-let to a third party under a lease, which has the same terms and duration as the Company\u2019<span class=\"_ _2c\"></span>s </span><span style=\"display:inherit;clear:left;\">own lease.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-64-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Cost</span><span style=\"display:inherit;clear:left;\">At 1 April and 31 March<span class=\"_ _151\"> </span>481 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">481</span></span><span style=\"display:inherit;clear:left;\">Provision for impairment</span><span style=\"display:inherit;clear:left;\">At 1 April and 31 March<span class=\"_ _151\"> </span>195 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">195</span></span><span style=\"display:inherit;clear:left;\">Carrying amounts allocated to CGUs</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>olkswagen, Brighton<span class=\"_ _18b\"> </span><span class=\"ff4 fc1\">200 <span class=\"_ _3e\"> </span></span>200</span><span style=\"display:inherit;clear:left;\">Audi, Eastbourne<span class=\"_ _18c\"> </span><span class=\"ff4 fc1\">86 <span class=\"_ _44\"> </span></span>86</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _18d\"> </span>286 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">286</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-64-2": {
   "value": "<span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Cost</span><span style=\"display:inherit;clear:left;\">At 1 April and 31 March<span class=\"_ _151\"> </span>481 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">481</span></span><span style=\"display:inherit;clear:left;\">Provision for impairment</span><span style=\"display:inherit;clear:left;\">At 1 April and 31 March<span class=\"_ _151\"> </span>195 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">195</span></span><span style=\"display:inherit;clear:left;\">Carrying amounts allocated to CGUs</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>olkswagen, Brighton<span class=\"_ _18b\"> </span><span class=\"ff4 fc1\">200 <span class=\"_ _3e\"> </span></span>200</span><span style=\"display:inherit;clear:left;\">Audi, Eastbourne<span class=\"_ _18c\"> </span><span class=\"ff4 fc1\">86 <span class=\"_ _44\"> </span></span>86</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _18d\"> </span>286 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">286</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-65-1": {
   "value": "<span style=\"display:inherit;clear:left;\">17<span class=\"_ _3\"></span>. <span class=\"_ _20\"> </span>I<span class=\"_ _0\"></span>nv<span class=\"_ _2\"></span>es<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span> in sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span> under<span class=\"_ _25\"></span>taking<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">The Company owns the whole of the issued Ordinary shar<span class=\"_ _2\"></span>e capital of Caffyns W<span class=\"_ _2\"></span>essex Limited, Caffyns Pr<span class=\"_ _2\"></span>operties Limited and </span><span style=\"display:inherit;clear:left;\">Fasthaven Limited, all of which are dormant. The amount at which the investments ar<span class=\"_ _2\"></span>e stated is equivalent to the net assets </span><span style=\"display:inherit;clear:left;\">of the subsidiaries. All subsidiary undertakings are r<span class=\"_ _2\"></span>egistered in England and W<span class=\"_ _3\"></span>ales and have their registered of<span class=\"_ _2\"></span>fice at Saffr<span class=\"_ _2\"></span>ons </span><span style=\"display:inherit;clear:left;\">Rooms, Meads Road, Eastbourne, East Sussex, BN20 7DR.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-66-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Company<span class=\"_ _18e\"> </span>\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Cost</span><span style=\"display:inherit;clear:left;\">At 1 April 2023 and 31 March 2024<span class=\"_ _18f\"> </span>476</span><span style=\"display:inherit;clear:left;\">Provision</span><span style=\"display:inherit;clear:left;\">At 1 April 2023 and 31 March 2024<span class=\"_ _18f\"> </span>226</span><span style=\"display:inherit;clear:left;\">Net book value</span><span style=\"display:inherit;clear:left;\">At 31 March 2024<span class=\"_ _190\"> </span>250</span><span style=\"display:inherit;clear:left;\">At 31 March 2023<span class=\"_ _191\"> </span>250</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-67-1": {
   "value": "<span style=\"display:inherit;clear:left;\">18<span class=\"_ _0\"></span>. Inv<span class=\"_ _2\"></span>entor<span class=\"_ _2\"></span>ies</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>ehicles<span class=\"_ _192\"> </span><span class=\"ff4 fc1\">28,547 <span class=\"_ _30\"> </span></span>28,651</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>ehicles on consignment<span class=\"_ _b5\"> </span><span class=\"ff4 fc1\">12,569 <span class=\"_ _30\"> </span></span>10,229</span><span style=\"display:inherit;clear:left;\">Oil, spare parts and materials<span class=\"_ _193\"> </span><span class=\"ff4 fc1\">1,125 <span class=\"_ _6\"> </span></span>1,100</span><span style=\"display:inherit;clear:left;\">Work in pr<span class=\"_ _2\"></span>ogress<span class=\"_ _160\"> </span><span class=\"ff4 fc1\">10 <span class=\"_ _16\"> </span></span>9</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _194\"> </span>42,251 <span class=\"_ _30\"> </span><span class=\"ff2 fc2\">39,989</span></span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Inventories recognised as an expense during the year<span class=\"_ _195\"> </span><span class=\"ff4 fc1\">227,959 <span class=\"_ _dc\"> </span></span>216,265</span><span style=\"display:inherit;clear:left;\">Inventories stated at net realisable value<span class=\"_ _c7\"> </span><span class=\"ff4 fc1\">985 <span class=\"_ _3e\"> </span></span>976</span><span style=\"display:inherit;clear:left;\">Carrying value of inventories subject to retention of title clauses<span class=\"_ _196\"> </span><span class=\"ff4 fc1\">25,384 <span class=\"_ _30\"> </span></span>22,519</span><span style=\"display:inherit;clear:left;\">All vehicle inventories held under consignment stocking arrangements are deemed to be assets of the Gr<span class=\"_ _2\"></span>oup and are included </span><span style=\"display:inherit;clear:left;\">on the Statement of Financial Position from the date of consignment. The corr<span class=\"_ _2\"></span>esponding liabilities to the manufacturers ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">included within trade and other payables. Inventories can be held on consignment for a maximum consignment period set by </span><span style=\"display:inherit;clear:left;\">the manufacturer<span class=\"_ _15\"></span>, which is generally between 180 and 365 days. Interest is payable in certain cases for part of the consignment </span><span style=\"display:inherit;clear:left;\">period, at various rates indirectly linked to the Bank of England base rate.</span><span style=\"display:inherit;clear:left;\">During the year<span class=\"_ _15\"></span>, \u00a37,000 (2023: \u00a324,000) was recognised in respect of the write-down of inventories of spar<span class=\"_ _2\"></span>e parts due to </span><span style=\"display:inherit;clear:left;\">general obsolescence.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-69-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade receivables<span class=\"_ _197\"> </span><span class=\"ff4 fc1\">5,970 <span class=\"_ _9f\"> </span></span> 5,826 </span><span style=\"display:inherit;clear:left;\">Allowance for doubtful debts<span class=\"_ _198\"> </span><span class=\"ff4 fc1\">(8)<span class=\"_ _e6\"> </span></span>(19)</span><span style=\"display:inherit;clear:left;\">5,962 <span class=\"_ _9f\"> </span><span class=\"ff2 fc2\"> 5,807 </span></span><span style=\"display:inherit;clear:left;\">Prepayments<span class=\"_ _199\"> </span><span class=\"ff4 fc1\">513 <span class=\"_ _3e\"> </span></span>533 </span><span style=\"display:inherit;clear:left;\">Other receivables<span class=\"_ _15c\"> </span><span class=\"ff4 fc1\">835 <span class=\"_ _32\"> </span></span> 781 </span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _19a\"> </span>7,310 <span class=\"_ _6\"> </span><span class=\"ff2 fc2\">7,121 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-70-1": {
   "value": "<span style=\"display:inherit;clear:left;\">All amounts are due within one year<span class=\"_ _15\"></span>.</span><span style=\"display:inherit;clear:left;\">The Group makes an impairment pr<span class=\"_ _2\"></span>ovision for all debts that are consider<span class=\"_ _2\"></span>ed unlikely to be collected. At 31 March 2024, trade </span><span style=\"display:inherit;clear:left;\">receivables wer<span class=\"_ _2\"></span>e shown net of an allowance for impairment of \u00a38,000 (2023: \u00a319,000). The credit r<span class=\"_ _2\"></span>ecognised during the year </span><span style=\"display:inherit;clear:left;\">was \u00a36,000 (2023: charge of \u00a316,000).</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade receivables have been classified at amortised cost under IFRS 9 Financial Instruments.</span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">Not impaired:</span><span style=\"display:inherit;clear:left;\">Neither past due nor impaired<span class=\"_ _14e\"> </span><span class=\"ff4 fc1\">5,785 <span class=\"_ _16c\"> </span></span>5,757 </span><span style=\"display:inherit;clear:left;\">Past due up to three months but not impair<span class=\"_ _2\"></span>ed<span class=\"_ _8a\"> </span><span class=\"ff4 fc1\">177 <span class=\"_ _44\"> </span></span>50 </span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _19a\"> </span>5,962 <span class=\"_ _6\"> </span><span class=\"ff2 fc2\">5,807 </span></span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">2023 </span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000 </span><span style=\"display:inherit;clear:left;\">The movement in the allowance for impairment during the year was:</span><span style=\"display:inherit;clear:left;\">At 1 April <span class=\"_ _174\"> </span><span class=\"ff4 fc1\">19 <span class=\"_ _16\"> </span></span>4 </span><span style=\"display:inherit;clear:left;\">Impairment recognised in the Income Statement<span class=\"_ _ff\"> </span><span class=\"ff4 fc1\">(6)<span class=\"_ _44\"> </span></span>16 </span><span style=\"display:inherit;clear:left;\">Utilisation<span class=\"_ _19b\"> </span><span class=\"ff4 fc1\">(5)<span class=\"_ _6a\"> </span></span>(1)</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _187\"> </span>8 <span class=\"_ _44\"> </span><span class=\"ff2 fc2\">19 </span></span><span style=\"display:inherit;clear:left;\">All amounts are due within one year<span class=\"_ _15\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-68-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Cre<span class=\"_ _0\"></span>dit<span class=\"_ _0\"></span> ris<span class=\"_ _0\"></span>k</span><span style=\"display:inherit;clear:left;\">The Company\u2019<span class=\"_ _15\"></span>s principal financial assets are trade r<span class=\"_ _2\"></span>eceivables, bank balances and cash that repr<span class=\"_ _2\"></span>esent the Company\u2019<span class=\"_ _15\"></span>s maximum </span><span style=\"display:inherit;clear:left;\">exposure to cr<span class=\"_ _2\"></span>edit risk in relation to financial assets.</span><span style=\"display:inherit;clear:left;\">The Company\u2019<span class=\"_ _15\"></span>s credit risk is primarily attributable to its trade r<span class=\"_ _2\"></span>eceivables that are due on the earlier of the pr<span class=\"_ _2\"></span>esentation of the </span><span style=\"display:inherit;clear:left;\">invoice or the expiry of a credit term. The amounts pr<span class=\"_ _2\"></span>esented in the Statement of Financial Position are net of allowances </span><span style=\"display:inherit;clear:left;\">for doubtful receivables, estimated by the Company\u2019<span class=\"_ _2c\"></span>s management based on prior experience and their assessment of the </span><span style=\"display:inherit;clear:left;\">current economic envir<span class=\"_ _2\"></span>onment. Consequently<span class=\"_ _15\"></span>, the directors consider that the carrying amount of trade and other receivables </span><span style=\"display:inherit;clear:left;\">approximates to their fair value.</span><span style=\"display:inherit;clear:left;\">Before granting any new customer cr<span class=\"_ _2\"></span>edit terms, the Company uses external credit rating agencies to assess the potential new </span><span style=\"display:inherit;clear:left;\">customer\u2019<span class=\"_ _15\"></span>s credit quality and to define cr<span class=\"_ _2\"></span>edit facility limits to be made available. These credit limits and cr<span class=\"_ _2\"></span>editworthiness are </span><span style=\"display:inherit;clear:left;\">regularly r<span class=\"_ _2\"></span>eviewed. The concentration of credit risk is limited due to the customer base being large and unr<span class=\"_ _2\"></span>elated. The Company </span><span style=\"display:inherit;clear:left;\">has no customer that repr<span class=\"_ _2\"></span>esents more than 5% of the total balance of trade r<span class=\"_ _2\"></span>eceivables.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-71-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2023</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade payable<span class=\"_ _19c\"> </span><span class=\"ff4 fc1\">21,718 <span class=\"_ _30\"> </span></span>21,810</span><span style=\"display:inherit;clear:left;\">Obligations relating to consignment stock<span class=\"_ _19d\"> </span><span class=\"ff4 fc1\">12,569 <span class=\"_ _30\"> </span></span>10,229</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>ehicle stocking loans<span class=\"_ _19e\"> </span><span class=\"ff4 fc1\">8,058 <span class=\"_ _6\"> </span></span>7,511</span><span style=\"display:inherit;clear:left;\">Social security and other taxes<span class=\"_ _19f\"> </span><span class=\"ff4 fc1\">856 <span class=\"_ _6\"> </span></span>1,204</span><span style=\"display:inherit;clear:left;\">Accruals<span class=\"_ _1a0\"> </span><span class=\"ff4 fc1\">1,838 <span class=\"_ _6\"> </span></span>2,342</span><span style=\"display:inherit;clear:left;\">Deferred income<span class=\"_ _1a1\"> </span><span class=\"ff4 fc1\">452 <span class=\"_ _3e\"> </span></span>493</span><span style=\"display:inherit;clear:left;\">Other creditors<span class=\"_ _13b\"> </span><span class=\"ff4 fc1\">106 <span class=\"_ _44\"> </span></span>85</span><span style=\"display:inherit;clear:left;\">Group total<span class=\"_ _145\"> </span><span class=\"ff4 fc1\">45,597 <span class=\"_ _30\"> </span></span>43,674</span><span style=\"display:inherit;clear:left;\">Amounts owed to Group undertakings<span class=\"_ _1a2\"> </span><span class=\"ff4 fc1\">250 <span class=\"_ _3e\"> </span></span>250</span><span style=\"display:inherit;clear:left;\">Company total<span class=\"_ _1a3\"> </span>45,847 <span class=\"_ _30\"> </span><span class=\"ff2 fc2\">43,924</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-73-1": {
   "value": "<span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade and other payables principally comprise amounts outstanding for trade purchases and ongoing costs. The average credit </span><span style=\"display:inherit;clear:left;\">period taken for these trade-related pur<span class=\"_ _2\"></span>chases was 27 days (2023: 27 days). </span><span style=\"display:inherit;clear:left;\">The directors consider that the carrying amount of trade payables appr<span class=\"_ _2\"></span>oximates to fair value.</span><span style=\"display:inherit;clear:left;\">The Group finances the pur<span class=\"_ _2\"></span>chases of new car inventory through the use of consignment funding facilities pr<span class=\"_ _2\"></span>ovided by its </span><span style=\"display:inherit;clear:left;\">manufacturer partners and which ar<span class=\"_ _2\"></span>e shown above as Obligations relating to consignment stock. V<span class=\"_ _3\"></span>ehicles are physically </span><span style=\"display:inherit;clear:left;\">supplied by the manufacturers with payment deferr<span class=\"_ _2\"></span>ed until the earlier of the registration of the vehicle or the end of the </span><span style=\"display:inherit;clear:left;\">consignment period, generally between 180 and 365 days. In certain circumstances, consignment periods can be extended </span><span style=\"display:inherit;clear:left;\">with the agreement of the manufactur<span class=\"_ _2\"></span>er<span class=\"_ _15\"></span>. The consignment funding facilities attract interest at a commercial rate.</span><span style=\"display:inherit;clear:left;\">The Group utilises vehicle stocking loans to assist with the pur<span class=\"_ _2\"></span>chase of certain used car inventory<span class=\"_ _15\"></span>. Facilities are available from </span><span style=\"display:inherit;clear:left;\">both its manufacturer partners and a thir<span class=\"_ _2\"></span>d-party finance provider and ar<span class=\"_ _2\"></span>e generally available for a period of 90 days from the date </span><span style=\"display:inherit;clear:left;\">of purchase. These vehicle stocking loans attract inter<span class=\"_ _2\"></span>est at a commercial rate. Inter<span class=\"_ _2\"></span>est charges on consignment stocking loans </span><span style=\"display:inherit;clear:left;\">and vehicle stocking loans described above for the year ended 31 March 2024 wer<span class=\"_ _2\"></span>e \u00a31,454,000 (2023: \u00a3856,000).</span><span style=\"display:inherit;clear:left;\">The obligations relating to consignment stock ar<span class=\"_ _2\"></span>e all subject to retention of title clauses for the vehicles to which they r<span class=\"_ _2\"></span>elate. </span><span style=\"display:inherit;clear:left;\">Obligations for used and demonstrator cars, which have been funded are secur<span class=\"_ _2\"></span>ed on the vehicles to which they relate and ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">shown above as vehicle stocking loans. From a risk perspective, the Company\u2019<span class=\"_ _2c\"></span>s funding is split between manufacturers through </span><span style=\"display:inherit;clear:left;\">their related finance arms and that funded by the Company thr<span class=\"_ _2\"></span>ough bank borrowings.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-72-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The movements in deferred income in the year wer<span class=\"_ _2\"></span>e as follows:</span><span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2023</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">At 1 April <span class=\"_ _147\"> </span><span class=\"ff4 fc1\">493 <span class=\"_ _3e\"> </span></span>532 </span><span style=\"display:inherit;clear:left;\">Utilisation of deferred income in the year<span class=\"_ _1a4\"> </span><span class=\"ff4 fc1\">(865)<span class=\"_ _81\"> </span></span>(1,021)</span><span style=\"display:inherit;clear:left;\">Income received and deferr<span class=\"_ _2\"></span>ed in the year<span class=\"_ _1a5\"> </span><span class=\"ff4 fc1\">824 <span class=\"_ _32\"> </span></span> 982 </span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _18d\"> </span>452 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">493 </span></span><span style=\"display:inherit;clear:left;\">Management are satisfied in r<span class=\"_ _2\"></span>espect of the brought-forwar<span class=\"_ _2\"></span>d deferred income for both the year under r<span class=\"_ _2\"></span>eview and prior years, </span><span style=\"display:inherit;clear:left;\">that the amount of deferred income not r<span class=\"_ _2\"></span>ecognised as revenue in the year is not material.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-74-1": {
   "value": "<span style=\"display:inherit;clear:left;\">21<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> Interes<span class=\"_ _0\"></span>t<span class=\"_ _2\"></span>-b<span class=\"_ _0\"></span>earing loan<span class=\"_ _0\"></span>s and<span class=\"_ _0\"></span> borrowing<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2023</span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">Current liabilities:</span><span style=\"display:inherit;clear:left;\">Secured bank loans and over<span class=\"_ _2\"></span>drafts<span class=\"_ _16d\"> </span><span class=\"ff4 fc1\">1,375 <span class=\"_ _6\"> </span></span>1,875 </span><span style=\"display:inherit;clear:left;\">Unsecured other loan<span class=\"_ _eb\"> </span><span class=\"ff4 fc1\">70 <span class=\"_ _11e\"> </span></span>\u2013 </span><span style=\"display:inherit;clear:left;\">1,445 <span class=\"_ _6\"> </span><span class=\"ff2 fc2\">1,875 </span></span><span style=\"display:inherit;clear:left;\">Non-current liabilities:</span><span style=\"display:inherit;clear:left;\">Secured bank loans<span class=\"_ _1a6\"> </span><span class=\"ff4 fc1\">10,063 <span class=\"_ _30\"> </span></span>10,437 </span><span style=\"display:inherit;clear:left;\">Unsecured other loan<span class=\"_ _1a7\"> </span><span class=\"ff4 fc1\">245 <span class=\"_ _11e\"> </span></span>\u2013 </span><span style=\"display:inherit;clear:left;\">10,308 <span class=\"_ _30\"> </span><span class=\"ff2 fc2\">10,437 </span></span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _194\"> </span>11,753 <span class=\"_ _30\"> </span><span class=\"ff2 fc2\">12,312 </span></span><span style=\"display:inherit;clear:left;\">During the year<span class=\"_ _15\"></span>, the Company received a loan of \u00a3350,000 to assist in the redevelopment of one of its leasehold pr<span class=\"_ _2\"></span>emises. </span><span style=\"display:inherit;clear:left;\">The loan is unsecured and r<span class=\"_ _2\"></span>epayable over a five-year term.</span><span style=\"display:inherit;clear:left;\">Note 22 sets out the maturity profile of non-curr<span class=\"_ _2\"></span>ent liabilities. The directors estimate that ther<span class=\"_ _2\"></span>e is no material differ<span class=\"_ _2\"></span>ence between </span><span style=\"display:inherit;clear:left;\">the fair value of the Company\u2019<span class=\"_ _15\"></span>s borrowings and their book value. The loan and over<span class=\"_ _2\"></span>draft facilities provided to the Company of </span><span style=\"display:inherit;clear:left;\">\u00a319.3 million (2023: \u00a319.8 million) are secur<span class=\"_ _2\"></span>ed by a general debenture and fixed charges over certain fr<span class=\"_ _2\"></span>eehold properties.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-75-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span> Financial<span class=\"_ _0\"></span> ins<span class=\"_ _0\"></span>trument<span class=\"_ _0\"></span>s</span><span style=\"display:inherit;clear:left;\">The Group utilises financial instruments such as bank loans and over<span class=\"_ _2\"></span>drafts and new and used vehicle stocking loans to finance </span><span style=\"display:inherit;clear:left;\">its operations and to manage the interest rate and liquidity risks that arise fr<span class=\"_ _2\"></span>om those operations and from its sour<span class=\"_ _2\"></span>ces of finance. </span><span style=\"display:inherit;clear:left;\">The disclosures below apply to the Gr<span class=\"_ _2\"></span>oup and the Company unless otherwise noted.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-76-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2023</span><span style=\"display:inherit;clear:left;\">carrying</span><span style=\"display:inherit;clear:left;\">carrying</span><span style=\"display:inherit;clear:left;\">value &amp;</span><span style=\"display:inherit;clear:left;\">value &amp;</span><span style=\"display:inherit;clear:left;\">fair value</span><span style=\"display:inherit;clear:left;\">fair value</span><span style=\"display:inherit;clear:left;\">Group and Company</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">Fair value of financial assets and liabilities:</span><span style=\"display:inherit;clear:left;\">Primary financial instruments </span><span style=\"display:inherit;clear:left;\">held or issued to finance operations<span class=\"_ _16\"> </span>Classification</span><span style=\"display:inherit;clear:left;\">Long-term bank borrowings (note 21)<span class=\"_ _1a8\"> </span>Financial liability measured at amortised cost<span class=\"_ _ae\"> </span><span class=\"ff4 fc1\">(10,063)<span class=\"_ _b\"> </span></span>(10,437)</span><span style=\"display:inherit;clear:left;\">Long-term other loan (note 21)<span class=\"_ _40\"> </span>Financial liability measured at amortised cost<span class=\"_ _1a9\"> </span><span class=\"ff4 fc1\">(245)<span class=\"_ _11e\"> </span></span>\u2013 </span><span style=\"display:inherit;clear:left;\">Bank revolving cr<span class=\"_ _2\"></span>edit facility (note 21)<span class=\"_ _44\"> </span>Financial liability measured at amortised cost<span class=\"_ _11e\"> </span><span class=\"ff4 fc1\">(1,000)<span class=\"_ _81\"> </span></span>(1,000)</span><span style=\"display:inherit;clear:left;\">Secured short-term bank borr<span class=\"_ _2\"></span>owings </span><span style=\"display:inherit;clear:left;\">(note 21)<span class=\"_ _1aa\"> </span>Financial liability measured at amortised cost<span class=\"_ _1a9\"> </span><span class=\"ff4 fc1\">(375)<span class=\"_ _32\"> </span></span>(875)</span><span style=\"display:inherit;clear:left;\">Unsecured short-term borr<span class=\"_ _2\"></span>owings<span class=\"_ _96\"> </span>Financial liability measur<span class=\"_ _2\"></span>ed at amortised cost<span class=\"_ _18\"> </span><span class=\"ff4 fc1\">(70)<span class=\"_ _11e\"> </span></span>\u2013 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade and other payables (note 20)<span class=\"_ _1ab\"> </span>Financial liability measured at amortised cost<span class=\"_ _ae\"> </span><span class=\"ff4 fc1\">(44,289)<span class=\"_ _b\"> </span></span>(41,977)</span><span style=\"display:inherit;clear:left;\">Lease liabilities (note 23)<span class=\"_ _1ac\"> </span><span class=\"ff4 fc1\">(2,607)<span class=\"_ _81\"> </span></span>(2,714)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade and other receivables (note 19)<span class=\"_ _a4\"> </span>Financial asset at amortised cost<span class=\"_ _1ad\"> </span><span class=\"ff4 fc1\">6,797 <span class=\"_ _6\"> </span></span>6,588 </span><span style=\"display:inherit;clear:left;\">Cash and cash equivalents<span class=\"_ _1ae\"> </span>Financial asset at amortised cost<span class=\"_ _1af\"> </span><span class=\"ff4 fc1\">438 <span class=\"_ _6\"> </span></span>4,226 </span><span style=\"display:inherit;clear:left;\">Prefer<span class=\"_ _2\"></span>ence share capital (note 26)<span class=\"_ _1b0\"> </span>Financial liability measured at amortised cost<span class=\"_ _1a9\"> </span><span class=\"ff4 fc1\">(812)<span class=\"_ _32\"> </span></span>(812)</span><span style=\"display:inherit;clear:left;\">The amounts noted in the above table are  </span><span style=\"display:inherit;clear:left;\">the same for the Company except for:</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>rade and other payables (note 20)<span class=\"_ _1ab\"> </span>Financial liability measured at amortised cost<span class=\"_ _ae\"> </span><span class=\"ff4 fc1\">(44,539)<span class=\"_ _b\"> </span></span>(42,227)</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-77-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Financial risk<span class=\"_ _0\"></span> management</span><span style=\"display:inherit;clear:left;\">The Group is exposed to the following risks fr<span class=\"_ _2\"></span>om its use of financial instruments:</span><span style=\"display:inherit;clear:left;\">a) <span class=\"_ _12d\"> </span>Funding and liquidity risk \u2013 the risk that the Group will not be able to meet its obligations as they fall due;</span><span style=\"display:inherit;clear:left;\">b) <span class=\"_ _7b\"> </span>Credit risk \u2013 the risk of financial loss to the Gr<span class=\"_ _2\"></span>oup on the failure of a customer or counterparty to meet their obligations as </span><span style=\"display:inherit;clear:left;\">they fall due; and</span><span style=\"display:inherit;clear:left;\">c) <span class=\"_ _12d\"> </span>Market risk \u2013 the risk that changes in market prices, such as interest rates, have on the Group\u2019<span class=\"_ _2c\"></span>s financial performance.</span><span style=\"display:inherit;clear:left;\">The Group manages cr<span class=\"_ _2\"></span>edit and liquidity risk by particularly focusing on working capital management. The Group\u2019<span class=\"_ _2c\"></span>s quantitative </span><span style=\"display:inherit;clear:left;\">exposure to these risks is explained thr<span class=\"_ _2\"></span>oughout these financial statements, whilst the Group\u2019<span class=\"_ _2c\"></span>s objectives and management of </span><span style=\"display:inherit;clear:left;\">these risks is set out below<span class=\"_ _3\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-78-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Funding and liquidity risk man<span class=\"_ _0\"></span>agement</span><span style=\"display:inherit;clear:left;\">The Group finances its operations thr<span class=\"_ _2\"></span>ough a mixture of r<span class=\"_ _2\"></span>etained profits and borr<span class=\"_ _2\"></span>owings from bank, vehicle stocking cr<span class=\"_ _2\"></span>edit </span><span style=\"display:inherit;clear:left;\">lines and operating cash flow<span class=\"_ _3\"></span>. The Group\u2019<span class=\"_ _15\"></span>s policy is to maintain a balance between committed and uncommitted facilities and </span><span style=\"display:inherit;clear:left;\">between term loans and overdrafts. Facilities ar<span class=\"_ _2\"></span>e maintained at levels in excess of planned requir<span class=\"_ _2\"></span>ements. At 31 March 2024, the </span><span style=\"display:inherit;clear:left;\">Group held cash in hand balances of \u00a30.4 million (2023: \u00a34.2 million) and had undrawn floating rate borr<span class=\"_ _2\"></span>owing facilities of  </span><span style=\"display:inherit;clear:left;\">\u00a37.5 million (2023: \u00a37.5 million) repr<span class=\"_ _2\"></span>esented by overdrafts and r<span class=\"_ _2\"></span>evolving credit facilities, which would be r<span class=\"_ _2\"></span>epayable on demand, in </span><span style=\"display:inherit;clear:left;\">respect of which all conditions pr<span class=\"_ _2\"></span>ecedent had been met. The Group is not dir<span class=\"_ _2\"></span>ectly exposed to foreign curr<span class=\"_ _2\"></span>ency risk.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-79-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The Group has granted security to HSBC and V<span class=\"_ _3\"></span>olkswagen Bank United Kingdom Branch by way of a general debenture over </span><span style=\"display:inherit;clear:left;\">its assets and a fixed charge over certain freehold pr<span class=\"_ _2\"></span>operty<span class=\"_ _15\"></span>. The total value of those assets at 31 March 2024 in the Statement </span><span style=\"display:inherit;clear:left;\">of Financial Position was \u00a371.3 million (2023: \u00a374.6 million). The Group has also granted security to its defined benefit pension </span><span style=\"display:inherit;clear:left;\">scheme by way of certain fixed first and second charges over certain freehold pr<span class=\"_ _2\"></span>operties. The second charges rank in priority </span><span style=\"display:inherit;clear:left;\">behind those charges granted to HSBC and V<span class=\"_ _3\"></span>olkswagen Bank United Kingdom Branch.</span><span style=\"display:inherit;clear:left;\">The ongoing costs associated with the bank facilities are included in finance expense (see note 7).</span><span style=\"display:inherit;clear:left;\">The prefer<span class=\"_ _2\"></span>ence shares in issue do not have a maturity date as they ar<span class=\"_ _2\"></span>e non-redeemable.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-81-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2023</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">Authorised</span><span style=\"display:inherit;clear:left;\">500,000 7% Cumulative First Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _3f\"> </span><span class=\"ff4 fc1\">500<span class=\"_ _1d\"> </span></span>500 </span><span style=\"display:inherit;clear:left;\">1,250,000 11% Cumulative Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _bf\"> </span><span class=\"ff4 fc1\">1,250<span class=\"_ _2e\"> </span></span>1,250 </span><span style=\"display:inherit;clear:left;\">3,000,000 6% Cumulative Second Prefer<span class=\"_ _2\"></span>ence shares of 10 pence each<span class=\"_ _156\"> </span><span class=\"ff4 fc1\">300<span class=\"_ _1d\"> </span></span>300 </span><span style=\"display:inherit;clear:left;\">4,000,000 Ordinary shar<span class=\"_ _2\"></span>es of 50 pence each<span class=\"_ _e2\"> </span><span class=\"ff4 fc1\">2,000<span class=\"_ _2e\"> </span></span>2,000 </span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _19a\"> </span>4,050<span class=\"_ _2e\"> </span><span class=\"ff2 fc2\">4,050 </span></span><span style=\"display:inherit;clear:left;\">Allotted, called up and fully paid</span><span style=\"display:inherit;clear:left;\">170,732 7% Cumulative First Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _3f\"> </span><span class=\"ff4 fc1\">171<span class=\"_ _1d\"> </span></span>171 </span><span style=\"display:inherit;clear:left;\">441,401 11% Cumulative Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _c1\"> </span><span class=\"ff4 fc1\">441<span class=\"_ _1d\"> </span></span>441 </span><span style=\"display:inherit;clear:left;\">2,000,000 6% Cumulative Second Prefer<span class=\"_ _2\"></span>ence shares of 10 pence each<span class=\"_ _156\"> </span><span class=\"ff4 fc1\">200<span class=\"_ _1d\"> </span></span>200 </span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _15\"></span>otal prefer<span class=\"_ _2\"></span>ence shares r<span class=\"_ _2\"></span>ecognised as a financial liability (see note below)<span class=\"_ _a2\"> </span><span class=\"ff4 fc1\">812<span class=\"_ _1d\"> </span></span>812 </span><span style=\"display:inherit;clear:left;\">2,879,298 Ordinary shar<span class=\"_ _2\"></span>es of 50 pence each<span class=\"_ _e2\"> </span><span class=\"ff4 fc1\">1,439<span class=\"_ _2e\"> </span></span>1,439 </span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _19a\"> </span>2,251<span class=\"_ _2e\"> </span><span class=\"ff2 fc2\">2,251 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-80-1": {
   "value": "<span style=\"display:inherit;clear:left;\">At 1 April 2023, the Company held 2,879,298 Ordinary shar<span class=\"_ _2\"></span>es with 182,955 shares held in tr<span class=\"_ _2\"></span>easury<span class=\"_ _15\"></span>. During the year<span class=\"_ _3\"></span>, 71,899 of </span><span style=\"display:inherit;clear:left;\">these shares wer<span class=\"_ _2\"></span>e utilised for options exercised under the 2020 Save As Y<span class=\"_ _15\"></span>ou Earn (\u201cSA<span class=\"_ _3\"></span>YE\u201d) scheme, whilst 42,078 shares were </span><span style=\"display:inherit;clear:left;\">purchased and placed into tr<span class=\"_ _2\"></span>easury<span class=\"_ _15\"></span>. Shares held in treasury at 31 Mar<span class=\"_ _2\"></span>ch 2024 were 152,992. In the prior year<span class=\"_ _15\"></span>, 841 treasury </span><span style=\"display:inherit;clear:left;\">shares wer<span class=\"_ _2\"></span>e utilised under the 2020 SA<span class=\"_ _3\"></span>YE scheme. The remaining tr<span class=\"_ _2\"></span>easury shares ar<span class=\"_ _2\"></span>e held to fulfil the requir<span class=\"_ _2\"></span>ements of the </span><span style=\"display:inherit;clear:left;\">current, and any futur<span class=\"_ _2\"></span>e, Company SA<span class=\"_ _3\"></span>YE schemes for eligible employees. The market value of these shares at 31 Mar<span class=\"_ _2\"></span>ch 2024 </span><span style=\"display:inherit;clear:left;\">was \u00a30.7 million (2023: \u00a31.0 million). Dividend income from, and voting rights on, the shar<span class=\"_ _2\"></span>es held in treasury have been waived.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-82-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Number at</span><span style=\"display:inherit;clear:left;\">Number at</span><span style=\"display:inherit;clear:left;\">Exercise</span><span style=\"display:inherit;clear:left;\">Exercise</span><span style=\"display:inherit;clear:left;\">1 April</span><span style=\"display:inherit;clear:left;\">31 March </span><span style=\"display:inherit;clear:left;\">Y<span class=\"_ _15\"></span>ear of grant</span><span style=\"display:inherit;clear:left;\">price</span><span style=\"display:inherit;clear:left;\">date</span><span style=\"display:inherit;clear:left;\">2022<span class=\"_ _16c\"> </span>Issued<span class=\"_ _71\"> </span>Cancelled</span><span style=\"display:inherit;clear:left;\">2023</span><span style=\"display:inherit;clear:left;\">2020<span class=\"_ _1aa\"> </span>\u00a33.06<span class=\"_ _91\"> </span>February 2024<span class=\"_ _9f\"> </span>94,325<span class=\"_ _51\"> </span>(841)<span class=\"_ _89\"> </span>(15,415)<span class=\"_ _1c5\"> </span>78,069</span><span style=\"display:inherit;clear:left;\">Number at</span><span style=\"display:inherit;clear:left;\">Number at</span><span style=\"display:inherit;clear:left;\">Exercise</span><span style=\"display:inherit;clear:left;\">Exercise</span><span style=\"display:inherit;clear:left;\">1 April</span><span style=\"display:inherit;clear:left;\">31 March </span><span style=\"display:inherit;clear:left;\">Y<span class=\"_ _15\"></span>ear of grant</span><span style=\"display:inherit;clear:left;\">price</span><span style=\"display:inherit;clear:left;\">date</span><span style=\"display:inherit;clear:left;\">2023<span class=\"_ _16c\"> </span>Issued<span class=\"_ _8\"> </span>Lapsed</span><span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2020<span class=\"_ _1aa\"> </span>\u00a33.06<span class=\"_ _91\"> </span>February 2024<span class=\"_ _9f\"> </span><span class=\"ff4 fc1\">78,069<span class=\"_ _30\"> </span>(71,899)<span class=\"_ _81\"> </span>(5,665)<span class=\"_ _3e\"> </span>505 </span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-83-1": {
   "value": "<span style=\"display:inherit;clear:left;\">29. Relat<span class=\"_ _2\"></span>ed parties</span><span style=\"display:inherit;clear:left;\">The remuneration of dir<span class=\"_ _2\"></span>ectors, who are key management personnel, is set out in note 6 for each of the categories specified in </span><span style=\"display:inherit;clear:left;\">IAS 24 Related Party Disclosures. Further information about the r<span class=\"_ _2\"></span>emuneration of individual directors is pr<span class=\"_ _2\"></span>ovided in the Directors\u2019 </span><span style=\"display:inherit;clear:left;\">Remuneration Report on pages 28 to 41.</span><span style=\"display:inherit;clear:left;\">The 2,000,000 6% Cumulative Second Prefer<span class=\"_ _2\"></span>ence shares have full voting rights along with the Or<span class=\"_ _2\"></span>dinary shares, except in </span><span style=\"display:inherit;clear:left;\">relation to matters, which, under the Listing Rules, as amended fr<span class=\"_ _2\"></span>om time to time, are r<span class=\"_ _2\"></span>equired to be voted on only by pr<span class=\"_ _2\"></span>emium-</span><span style=\"display:inherit;clear:left;\">listed securities, being the Ordinary shar<span class=\"_ _2\"></span>es. These Cumulative Second Prefer<span class=\"_ _2\"></span>ence shares ar<span class=\"_ _2\"></span>e beneficially owned by Caffyn Family </span><span style=\"display:inherit;clear:left;\">Holdings Limited (\u201cHoldings\u201d). Mr S G M Caffyn and Ms S J Caf<span class=\"_ _2\"></span>fyn are dir<span class=\"_ _2\"></span>ectors of Holdings. The whole of the issued share </span><span style=\"display:inherit;clear:left;\">capital of Holdings is held by close relatives of those dir<span class=\"_ _2\"></span>ectors. Holdings controls dir<span class=\"_ _2\"></span>ectly 42.3% (2023: 42.6%) of the voting </span><span style=\"display:inherit;clear:left;\">rights of Caffyns plc. The dir<span class=\"_ _2\"></span>ectors and shareholders of Holdings ar<span class=\"_ _2\"></span>e also beneficial holders of 496,816 (2023: 502,605) Ordinary </span><span style=\"display:inherit;clear:left;\">shares in Caf<span class=\"_ _2\"></span>fyns plc repr<span class=\"_ _2\"></span>esenting a further 10.5% (2023: 10.7%) of the voting rights. It is, therefor<span class=\"_ _2\"></span>e, considered that the </span><span style=\"display:inherit;clear:left;\">Caffyn family is the ultimate contr<span class=\"_ _2\"></span>olling party<span class=\"_ _15\"></span>. As required under the Stock Exchange Listing Rules, the Company enter<span class=\"_ _2\"></span>ed into a </span><span style=\"display:inherit;clear:left;\">Relationship Agreement with Holdings on 6 November 2014, wher<span class=\"_ _2\"></span>eby Holdings undertakes to the Company that it shall exercise </span><span style=\"display:inherit;clear:left;\">its voting rights and shall exercise all its powers to ensur<span class=\"_ _2\"></span>e, so far as it is properly able to do so, that its associates shall exer<span class=\"_ _2\"></span>cise </span><span style=\"display:inherit;clear:left;\">their respective voting rights and exer<span class=\"_ _2\"></span>cise all their respective powers to ensur<span class=\"_ _2\"></span>e, to the extent that they are able by the exer<span class=\"_ _2\"></span>cise of </span><span style=\"display:inherit;clear:left;\">such rights to procur<span class=\"_ _2\"></span>e, that: </span><span style=\"display:inherit;clear:left;\">a) <span class=\"_ _12d\"> </span>transactions and arrangements between any member of the Company and Holdings (and/or any of its associates) will be </span><span style=\"display:inherit;clear:left;\">conducted at arm\u2019<span class=\"_ _15\"></span>s length and on normal commercial terms;</span><span style=\"display:inherit;clear:left;\">b) <span class=\"_ _7b\"> </span>neither Holdings nor any of its associates will take any action that would have the effect of pr<span class=\"_ _2\"></span>eventing the Company from </span><span style=\"display:inherit;clear:left;\">complying with its obligations under the Listing Rules; and</span><span style=\"display:inherit;clear:left;\">c) <span class=\"_ _12d\"> </span>neither Holdings nor any of its associates will propose or procur<span class=\"_ _2\"></span>e the proposal of a shar<span class=\"_ _2\"></span>eholder resolution which is intended, </span><span style=\"display:inherit;clear:left;\">or appears to be intended, to circumvent the pr<span class=\"_ _2\"></span>oper application of the Listing Rules.</span><span style=\"display:inherit;clear:left;\">Directors of the Company and their immediate r<span class=\"_ _2\"></span>elatives control 15.0% (2023: 13.2%) of the issued Or<span class=\"_ _2\"></span>dinary share capital of the </span><span style=\"display:inherit;clear:left;\">Company<span class=\"_ _15\"></span>. Dividends of \u00a330,000 were paid to directors in the year (2023: \u00a334,000).</span><span style=\"display:inherit;clear:left;\">Caf<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>yns Pension Scheme</span><span style=\"display:inherit;clear:left;\">Details of contributions are disclosed in note 24.</span><span style=\"display:inherit;clear:left;\">The Caffyns Pension Scheme held the following investments in the Company:</span><span style=\"display:inherit;clear:left;\">Fair value</span><span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2023</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">\u00a3\u2019000</span><span style=\"display:inherit;clear:left;\">Shares held:</span><span style=\"display:inherit;clear:left;\">125,570 (2023: 125,570) Ordinary shar<span class=\"_ _2\"></span>es of 50 pence each<span class=\"_ _1de\"> </span><span class=\"ff4 fc1\">565 <span class=\"_ _3e\"> </span></span>659</span><span style=\"display:inherit;clear:left;\">12,862 (2023: 12,862) 11% Cumulative Prefer<span class=\"_ _2\"></span>ence shares of \u00a31 each<span class=\"_ _1df\"> </span><span class=\"ff4 fc1\">20 <span class=\"_ _44\"> </span></span>20</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _18d\"> </span>585 <span class=\"_ _3e\"> </span><span class=\"ff2 fc2\">679</span></span><span style=\"display:inherit;clear:left;\">During the year to 31 March 2024, the Company paid management fees of \u00a3275,000 (2023: \u00a3417,000) on behalf of the </span><span style=\"display:inherit;clear:left;\">Caffyns Pension Scheme. These costs comprised the Pension Pr<span class=\"_ _2\"></span>otection Fund levy<span class=\"_ _15\"></span>, actuarial advisory fees and exter<span class=\"_ _0\"></span>nal </span><span style=\"display:inherit;clear:left;\">administration fees.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-85-1": {
   "value": "<span style=\"display:inherit;clear:left;\">31<span class=\"_ _0\"></span>. C<span class=\"_ _0\"></span>apital commitments</span><span style=\"display:inherit;clear:left;\">Neither the Group nor the Company had any capital commitments at 31 Mar<span class=\"_ _2\"></span>ch 2024 (2023: \u00a3Nil).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-85-2": {
   "value": "<span style=\"display:inherit;clear:left;\">31<span class=\"_ _0\"></span>. C<span class=\"_ _0\"></span>apital commitments</span><span style=\"display:inherit;clear:left;\">Neither the Group nor the Company had any capital commitments at 31 Mar<span class=\"_ _2\"></span>ch 2024 (2023: \u00a3Nil).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  },
  "pp-value-86-1": {
   "value": "Caffyns plcMeads Road Eastbourne East Sussex BN20 7DR",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00"
   }
  }
 }
}