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   "CAF": "http://caffynsplc.co.uk/2025-03-31",
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   "value": "<span style=\"display:inherit;clear:left;\">Resu<span class=\"_ _3\"></span>lt<span class=\"_ _1\"></span>s at a Gl<span class=\"_ _2\"></span>a<span class=\"_ _2\"></span>nc<span class=\"_ _2\"></span>e</span><span style=\"display:inherit;clear:left;\">2025 </span><span style=\"display:inherit;clear:left;\">2024 </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\">275,464 <span class=\"_ _5\"> </span></span>262,084 </span><span style=\"display:inherit;clear:left;\">Underlying EBITDA (see note below and note 4)<span class=\"_ _6\"> </span><span class=\"ff4 fc1\">5,639 <span class=\"_ _7\"> </span></span>4,212 </span><span style=\"display:inherit;clear:left;\">Underlying profit/(loss) befor<span class=\"_ _2\"></span>e tax (see note below)<span class=\"_ _8\"> </span><span class=\"ff4 fc1\">606 <span class=\"_ _9\"> </span></span>(566)</span><span style=\"display:inherit;clear:left;\">Profit/(loss) befor<span class=\"_ _2\"></span>e tax<span class=\"_ _a\"> </span><span class=\"ff4 fc1\">246 <span class=\"_ _b\"> </span></span>(1,545)</span><span style=\"display:inherit;clear:left;\">2025 </span><span style=\"display:inherit;clear:left;\">2024 </span><span style=\"display:inherit;clear:left;\">pence </span><span style=\"display:inherit;clear:left;\">pence</span><span style=\"display:inherit;clear:left;\">Underlying earnings/(loss) per share (see note 10)<span class=\"_ _c\"> </span><span class=\"ff4 fc1\">16.4 <span class=\"_ _d\"> </span></span>(17.3)</span><span style=\"display:inherit;clear:left;\">Earnings/(loss) per share<span class=\"_ _e\"> </span><span class=\"ff4 fc1\">6.4 <span class=\"_ _d\"> </span></span>(44.3)</span><span style=\"display:inherit;clear:left;\">Proposed final dividend per Or<span class=\"_ _2\"></span>dinary share<span class=\"_ _f\"> </span><span class=\"ff4 fc1\">5.0 <span class=\"_ _8\"> </span></span>5.0 </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=\"_ _11\"> </span></span>10.0 </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 or are unr<span class=\"_ _2\"></span>elated to the primary motor trade business of the Company and which </span><span style=\"display:inherit;clear:left;\">management, therefor<span class=\"_ _2\"></span>e, consider should be disclosed separately to enable a full understanding </span><span style=\"display:inherit;clear:left;\">of the operating results. Non-underlying items for the year totalled a charge of \u00a3360,000 </span><span style=\"display:inherit;clear:left;\">(2024: \u00a3979,000) and are detailed in note 3 to these consolidated financial statements. </span><span style=\"display:inherit;clear:left;\">Underlying EBITDA of \u00a35,639,000 (2024: \u00a34,212,000) repr<span class=\"_ _2\"></span>esents operating profit before non-</span><span style=\"display:inherit;clear:left;\">underlying items of \u00a33,498,000 (2024: \u00a32,114,000) adding back depreciation and amortisation </span><span style=\"display:inherit;clear:left;\">of \u00a32,141,000 (2024: \u00a32,098,000). </span>",
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    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-2-1": {
   "value": "<span style=\"display:inherit;clear:left;\">\u00a30.6m<span class=\"_ _28\"> </span></span><span style=\"display:inherit;clear:left;\">Underlying profit befor<span class=\"_ _2\"></span>e tax </span><span style=\"display:inherit;clear:left;\">of \u00a30.6 million (2024: loss of </span><span style=\"display:inherit;clear:left;\">\u00a30.6 million), including income </span><span style=\"display:inherit;clear:left;\">of \u00a30.1 million from the sale of a </span><span style=\"display:inherit;clear:left;\">personalised number plate</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
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  "pp-value-3-1": {
   "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 2025 2024Revenue (\u00a3 million) 275.46 262.08Underlying EBITDA (\u00a3 million) \u2013 see note 4 5.64 4.21Profit/(loss) for the year before tax (\u00a3 million) 0.25 (1.55)Underlying earnings/(loss) per share (pence) 16.4 (17.3)Earnings/(loss) per share (pence) 6.4 (44.3)Bank overdrafts and loans (net of cash in hand balances) (\u00a3 million) 8.55 11.31Gearing (%) 28.6 39.4Note: 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 2025 2024UK new car market \u2013 total registrations (million) 1.99 1.95UK new car market \u2013 retail and small business sector registrations (million) 0.81 0.84Caffyns new car unit sales (\u2018000) 5.66 5.53Caffyns used car unit sales (\u2018000) 5.71 5.66Caffyns aftersales revenues (excluding internal sales) (\u00a3 million) 23.28 21.43Company employees (full-time equivalents) 415 414",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-4-1": {
   "value": "Registered Office Saffrons Rooms, Meads Road, Eastbourne, East Sussex BN20 7DR Telephone (0371) 664 0300",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-5": {
   "value": "Caffyns public limited company ",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-6-1": {
   "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 a going concern basis, </span><span style=\"display:inherit;clear:left;\">which the directors consider appr<span class=\"_ _2\"></span>opriate </span><span style=\"display:inherit;clear:left;\">for the reasons set out below<span class=\"_ _3\"></span>.</span>",
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    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
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   "value": "<span style=\"display:inherit;clear:left;\">\u00a3\u2019000<span class=\"_ _91\"> </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=\"_ _43\"> </span>500<span class=\"_ _3a\"> </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=\"_ _c8\"> </span>1,250<span class=\"_ _3a\"> </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=\"_ _c9\"> </span>300<span class=\"_ _34\"> </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=\"_ _ca\"> </span>2,000<span class=\"_ _3a\"> </span>49.38</span><span style=\"display:inherit;clear:left;\">4,050<span class=\"_ _1e\"> </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=\"_ _43\"> </span>171<span class=\"_ _aa\"> </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=\"_ _cb\"> </span>441<span class=\"_ _3a\"> </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=\"_ _c9\"> </span>200<span class=\"_ _34\"> </span>8.89</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>otal Prefer<span class=\"_ _2\"></span>ence shares r<span class=\"_ _2\"></span>ecognised as a financial liability<span class=\"_ _cc\"> </span>812<span class=\"_ _3a\"> </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=\"_ _ca\"> </span>1,439<span class=\"_ _3a\"> </span>63.92</span><span style=\"display:inherit;clear:left;\">2,251<span class=\"_ _1e\"> </span>100.00</span>",
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    "concept": "CAF:ProceedsFromSecuredLoansClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__18": {
   "value": "375000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:RepaymentsOfSecuredLoansClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__18": {
   "value": "875000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:RepaymentsOfSecuredLoansClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__19": {
   "value": "0.0",
   "dimensions": {
    "concept": "CAF:ProceedsFromUnsecuredLoansClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__19": {
   "value": "350000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:ProceedsFromUnsecuredLoansClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__20": {
   "value": "70000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:RepaymentsOfUnsecuredLoansClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__20": {
   "value": "35000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "CAF:RepaymentsOfUnsecuredLoansClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__21": {
   "value": "2000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssuingShares",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__21": {
   "value": "220000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:ProceedsFromIssuingShares",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__22": {
   "value": "0.0",
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__22": {
   "value": "195000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsToAcquireOrRedeemEntitysShares",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__23": {
   "value": "273000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__23": {
   "value": "539000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:DividendsPaidClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__24": {
   "value": "492000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__24": {
   "value": "500000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:PaymentsOfLeaseLiabilitiesClassifiedAsFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__25": {
   "value": "-208000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__25": {
   "value": "-1574000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashFlowsFromUsedInFinancingActivities",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__28": {
   "value": "3324000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__28": {
   "value": "-3788000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:IncreaseDecreaseInCashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00/2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__29": {
   "value": "438000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__29": {
   "value": "4226000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2023-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__3__30": {
   "value": "3762000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2025-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "f1__s6__4__30": {
   "value": "438000.0",
   "decimals": -3,
   "dimensions": {
    "concept": "ifrs-full:CashAndCashEquivalents",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00",
    "unit": "iso4217:GBP"
   }
  },
  "pp-value-11-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The Group and Company financial statements have been pr<span class=\"_ _2\"></span>epared in accor<span class=\"_ _2\"></span>dance with UK-adopted International Accounting </span><span style=\"display:inherit;clear:left;\">Standards and with the r<span class=\"_ _2\"></span>equirements of the Companies Act 2006 as applicable to companies r<span class=\"_ _2\"></span>eporting under those standards.</span>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-12-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The financial statements have been prepar<span class=\"_ _2\"></span>ed on the historical cost basis. The principal accounting policies adopted are set </span><span style=\"display:inherit;clear:left;\">out below<span class=\"_ _3\"></span>. The preparation of financial statements in conformity with IFRSs requir<span class=\"_ _2\"></span>es the use of estimates and assumptions that </span><span style=\"display:inherit;clear:left;\">affect the r<span class=\"_ _2\"></span>eported amounts of assets and liabilities at the date of the financial statements and the reported amounts of r<span class=\"_ _2\"></span>evenues </span><span style=\"display:inherit;clear:left;\">and expenses during the reporting year<span class=\"_ _16\"></span>. Although these estimates are based upon management\u2019<span class=\"_ _c7\"></span>s best knowledge of the </span><span style=\"display:inherit;clear:left;\">amount, events or actions, actual results may ultimately dif<span class=\"_ _2\"></span>fer from those estimates.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-10-1": {
   "value": "<span style=\"display:inherit;clear:left;\">There have been a number of amendments to existing standar<span class=\"_ _2\"></span>ds, which are ef<span class=\"_ _2\"></span>fective from 1 January 2024, but they do not have </span><span style=\"display:inherit;clear:left;\">material effect on the Gr<span class=\"_ _2\"></span>oup financial statements.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesAccountingEstimatesAndErrorsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-9-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Material<span class=\"_ _1\"></span> Accounting<span class=\"_ _1\"></span> Po<span class=\"_ _1\"></span>licie<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">Go<span class=\"_ _1\"></span>odw<span class=\"_ _1\"></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=\"_ _16\"></span>.</span><span style=\"display:inherit;clear:left;\">Revenue<span class=\"_ _1\"></span> reco<span class=\"_ _1\"></span>gnitio<span class=\"_ _1\"></span>n</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=\"_ _16\"></span>, the Company\u2019<span class=\"_ _16\"></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=\"_ _16\"></span>. Certain vehicle </span><span style=\"display:inherit;clear:left;\">manufacturers that the Company </span><span style=\"display:inherit;clear:left;\">repr<span class=\"_ _2\"></span>esents have transitioned their dealer </span><span style=\"display:inherit;clear:left;\">agreements to an agency arrangement </span><span style=\"display:inherit;clear:left;\">whereby the manufactur<span class=\"_ _2\"></span>er and the </span><span style=\"display:inherit;clear:left;\">customer transact directly for the sale of </span><span style=\"display:inherit;clear:left;\">the car but the dealer is paid an agency </span><span style=\"display:inherit;clear:left;\">fee for facilitating delivery of the car to </span><span style=\"display:inherit;clear:left;\">the customer<span class=\"_ _16\"></span>. In these circumstances, </span><span style=\"display:inherit;clear:left;\">where the Company acts as an agent </span><span style=\"display:inherit;clear:left;\">on behalf of a principal in relation to </span><span style=\"display:inherit;clear:left;\">the sale of a new car<span class=\"_ _16\"></span>, the associated </span><span style=\"display:inherit;clear:left;\">income is recognised within r<span class=\"_ _2\"></span>evenue </span><span style=\"display:inherit;clear:left;\">in the period in which the product is </span><span style=\"display:inherit;clear:left;\">sold. The decision whether the car is </span><span style=\"display:inherit;clear:left;\">sold to the customer under a wholesale </span><span style=\"display:inherit;clear:left;\">or agency arrangement is made by </span><span style=\"display:inherit;clear:left;\">the vehicle manufacturer based on </span><span style=\"display:inherit;clear:left;\">the make and model of the related </span><span style=\"display:inherit;clear:left;\">car<span class=\"_ _16\"></span>. Of the manufacturers that the </span><span style=\"display:inherit;clear:left;\">Company repr<span class=\"_ _2\"></span>esents, V<span class=\"_ _3\"></span>olvo operated </span><span style=\"display:inherit;clear:left;\">a full agency model in the year for all </span><span style=\"display:inherit;clear:left;\">new car sales whilst MG and V<span class=\"_ _3\"></span>auxhall </span><span style=\"display:inherit;clear:left;\">operated solely under a wholesale </span><span style=\"display:inherit;clear:left;\">arrangement in the year<span class=\"_ _16\"></span>. Lotus and </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=\"_ _16\"></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;\">Borro<span class=\"_ _2\"></span>wing c<span class=\"_ _2\"></span>ost<span class=\"_ _1\"></span>s</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=\"_ _1\"></span>are<span class=\"_ _0\"></span>-b<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> em<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>oye<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">compensation</span><span style=\"display:inherit;clear:left;\">The Company periodically operates </span><span style=\"display:inherit;clear:left;\">an equity-settled share-based </span><span style=\"display:inherit;clear:left;\">compensation plan for all employees </span><span style=\"display:inherit;clear:left;\">through a Save As Y<span class=\"_ _16\"></span>ou Earn (\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=\"_ _16\"></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=\"_ _16\"></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 </span><span style=\"display:inherit;clear:left;\">life used in the model is adjusted, </span><span style=\"display:inherit;clear:left;\">based on management\u2019<span class=\"_ _16\"></span>s best estimate, </span><span style=\"display:inherit;clear:left;\">for the effects of non-transferability<span class=\"_ _16\"></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=\"_ _16\"></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;\">Ta<span class=\"_ _0\"></span>x<span class=\"_ _24\"></span>a<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _24\"></span>o<span class=\"_ _0\"></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=\"_ _16\"></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=\"_ _16\"></span>. T<span class=\"_ _16\"></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;\">neither the tax profit nor the accounting </span><span style=\"display:inherit;clear:left;\">profit.</span><span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vestment proper<span class=\"_ _1\"></span>ty</span><span style=\"display:inherit;clear:left;\">Investment property<span class=\"_ _16\"></span>, which is property </span><span style=\"display:inherit;clear:left;\">held to earn rentals and/or capital </span><span style=\"display:inherit;clear:left;\">appreciation, is stated at cost less </span><span style=\"display:inherit;clear:left;\">accumulated depreciation and </span><span style=\"display:inherit;clear:left;\">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=\"_ _16\"></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;\">Lease<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">The Company recognises a right-of-use </span><span style=\"display:inherit;clear:left;\">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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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 have </span><span style=\"display:inherit;clear:left;\">been substantially transferred, then the </span><span style=\"display:inherit;clear:left;\">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=\"_ _16\"></span>, if this is not specified, at </span><span style=\"display:inherit;clear:left;\">the Company\u2019<span class=\"_ _16\"></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 receivable less </span><span style=\"display:inherit;clear:left;\">payments made by the lessee.</span><span style=\"display:inherit;clear:left;\">Plant and machinery<span class=\"_ _16\"></span>,  </span><span style=\"display:inherit;clear:left;\">fixtures and fittings <span class=\"_ _51\"> </span>\u2013 3 to 10 years</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 buildings <span class=\"_ _99\"> </span>\u2013 50 years</span><span style=\"display:inherit;clear:left;\">Freehold land <span class=\"_ _96\"> </span>\u2013 not depreciated</span><span style=\"display:inherit;clear:left;\">Leasehold buildings <span class=\"_ _132\"> </span>\u2013 period of lease</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=\"_ _16\"></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;\">Ca<span class=\"_ _1\"></span>sh and<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>sh<span class=\"_ _1\"></span> equiv<span class=\"_ _1\"></span>alent<span class=\"_ _1\"></span>s</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;\">The Company recognises as cash and </span><span style=\"display:inherit;clear:left;\">cash equivalents amounts received fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">customers and suppliers on confirmed </span><span style=\"display:inherit;clear:left;\">initiation of the transaction by the </span><span style=\"display:inherit;clear:left;\">transferor rather than the settlement </span><span style=\"display:inherit;clear:left;\">date. In the Cash Flow Statement, </span><span style=\"display:inherit;clear:left;\">cash and cash equivalents exclude </span><span style=\"display:inherit;clear:left;\">the Company\u2019<span class=\"_ _16\"></span>s Cash Overdraft facility </span><span style=\"display:inherit;clear:left;\">from V<span class=\"_ _3\"></span>olkswagen Bank, as this facility </span><span style=\"display:inherit;clear:left;\">has the properties of a r<span class=\"_ _2\"></span>evolving-credit </span><span style=\"display:inherit;clear:left;\">facility<span class=\"_ _16\"></span>. This facility is shown within </span><span style=\"display:inherit;clear:left;\">interest-bearing borr<span class=\"_ _2\"></span>owings in current </span><span style=\"display:inherit;clear:left;\">liabilities on the Statement of Financial </span><span style=\"display:inherit;clear:left;\">Position.</span><span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>-bea<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g </span><span style=\"display:inherit;clear:left;\">bo<span class=\"_ _1\"></span>rrow<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>s</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=\"_ _16\"></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;\">In<span class=\"_ _2\"></span>vent<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>es</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 </span><span style=\"display:inherit;clear:left;\">vehicle inventories are r<span class=\"_ _2\"></span>egarded as </span><span style=\"display:inherit;clear:left;\">effectively under the contr<span class=\"_ _2\"></span>ol of the </span><span style=\"display:inherit;clear:left;\">Company and are included within </span><span style=\"display:inherit;clear:left;\">inventories on the balance sheet as the </span><span style=\"display:inherit;clear:left;\">Company has the ability to direct the </span><span style=\"display:inherit;clear:left;\">use of, and obtain substantially all of </span><span style=\"display:inherit;clear:left;\">the remaining benefits fr<span class=\"_ _2\"></span>om, the asset. </span><span style=\"display:inherit;clear:left;\">Control includes the ability to pr<span class=\"_ _2\"></span>event </span><span style=\"display:inherit;clear:left;\">other entities from dir<span class=\"_ _2\"></span>ecting the use </span><span style=\"display:inherit;clear:left;\">of, and obtaining the benefits from, an </span><span style=\"display:inherit;clear:left;\">asset even though legal title has not </span><span style=\"display:inherit;clear:left;\">yet passed. The corresponding liability </span><span style=\"display:inherit;clear:left;\">is included within trade and other </span><span style=\"display:inherit;clear:left;\">payables. Each vehicle is recognised </span><span style=\"display:inherit;clear:left;\">in inventory at its individual purchase </span><span style=\"display:inherit;clear:left;\">price plus any specific additional costs </span><span style=\"display:inherit;clear:left;\">incurred. Demonstration vehicles ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">subject to regular r<span class=\"_ _2\"></span>eview and written </span><span style=\"display:inherit;clear:left;\">down to their estimated net realisable </span><span style=\"display:inherit;clear:left;\">value to recognise the use and age of </span><span style=\"display:inherit;clear:left;\">the vehicle.</span><span style=\"display:inherit;clear:left;\">Parts inventories are valued at cost, </span><span style=\"display:inherit;clear:left;\">based on latest manufacturer 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;\">Investment<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> in sub<span class=\"_ _1\"></span>sidiar<span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">under<span class=\"_ _0\"></span>taking<span class=\"_ _1\"></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=\"_ _16\"></span>s </span><span style=\"display:inherit;clear:left;\">separate financial statements.</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>rade<span class=\"_ _1\"></span> and other pa<span class=\"_ _2\"></span>yables</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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=\"_ _c7\"></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 </span><span style=\"display:inherit;clear:left;\">costs (net of tax), is deducted from </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;\">equity attributable to the Company\u2019<span class=\"_ _16\"></span>s </span><span style=\"display:inherit;clear:left;\">equity holders until the shares ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">cancelled, reissued or disposed of. </span><span style=\"display:inherit;clear:left;\">Where such shar<span class=\"_ _2\"></span>es are, subsequently<span class=\"_ _16\"></span>, </span><span style=\"display:inherit;clear:left;\">sold or reissued, any consideration </span><span style=\"display:inherit;clear:left;\">received, net of any dir<span class=\"_ _2\"></span>ectly attributable </span><span style=\"display:inherit;clear:left;\">incremental transactions costs and the </span><span style=\"display:inherit;clear:left;\">related tax ef<span class=\"_ _2\"></span>fects, is included in equity </span><span style=\"display:inherit;clear:left;\">attributable to the Company\u2019<span class=\"_ _16\"></span>s equity </span><span style=\"display:inherit;clear:left;\">holders.</span><span style=\"display:inherit;clear:left;\">Financial<span class=\"_ _1\"></span> ins<span class=\"_ _1\"></span>trument<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">Rec<span class=\"_ _1\"></span>ognition<span class=\"_ _1\"></span>, initial </span><span style=\"display:inherit;clear:left;\">measurement and </span><span style=\"display:inherit;clear:left;\">re<span class=\"_ _1\"></span>-re<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>gnition</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=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets at<span class=\"_ _1\"></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=\"_ _16\"></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 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=\"_ _16\"></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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-9": {
   "value": "<span style=\"display:inherit;clear:left;\">Material<span class=\"_ _1\"></span> Accounting<span class=\"_ _1\"></span> Po<span class=\"_ _1\"></span>licie<span class=\"_ _1\"></span>s</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-13-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Basi<span class=\"_ _1\"></span>s of cons<span class=\"_ _1\"></span>olidation</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=\"_ _16\"></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=\"_ _16\"></span>.</span><span style=\"display:inherit;clear:left;\">Where necessary<span class=\"_ _16\"></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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-14-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Go<span class=\"_ _1\"></span>odw<span class=\"_ _1\"></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=\"_ _16\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-14-3": {
   "value": "<span style=\"display:inherit;clear:left;\">Go<span class=\"_ _1\"></span>odw<span class=\"_ _1\"></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=\"_ _16\"></span>.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-15-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Revenue<span class=\"_ _1\"></span> reco<span class=\"_ _1\"></span>gnitio<span class=\"_ _1\"></span>n</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=\"_ _16\"></span>, the Company\u2019<span class=\"_ _16\"></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=\"_ _16\"></span>. Certain vehicle </span><span style=\"display:inherit;clear:left;\">manufacturers that the Company </span><span style=\"display:inherit;clear:left;\">repr<span class=\"_ _2\"></span>esents have transitioned their dealer </span><span style=\"display:inherit;clear:left;\">agreements to an agency arrangement </span><span style=\"display:inherit;clear:left;\">whereby the manufactur<span class=\"_ _2\"></span>er and the </span><span style=\"display:inherit;clear:left;\">customer transact directly for the sale of </span><span style=\"display:inherit;clear:left;\">the car but the dealer is paid an agency </span><span style=\"display:inherit;clear:left;\">fee for facilitating delivery of the car to </span><span style=\"display:inherit;clear:left;\">the customer<span class=\"_ _16\"></span>. In these circumstances, </span><span style=\"display:inherit;clear:left;\">where the Company acts as an agent </span><span style=\"display:inherit;clear:left;\">on behalf of a principal in relation to </span><span style=\"display:inherit;clear:left;\">the sale of a new car<span class=\"_ _16\"></span>, the associated </span><span style=\"display:inherit;clear:left;\">income is recognised within r<span class=\"_ _2\"></span>evenue </span><span style=\"display:inherit;clear:left;\">in the period in which the product is </span><span style=\"display:inherit;clear:left;\">sold. The decision whether the car is </span><span style=\"display:inherit;clear:left;\">sold to the customer under a wholesale </span><span style=\"display:inherit;clear:left;\">or agency arrangement is made by </span><span style=\"display:inherit;clear:left;\">the vehicle manufacturer based on </span><span style=\"display:inherit;clear:left;\">the make and model of the related </span><span style=\"display:inherit;clear:left;\">car<span class=\"_ _16\"></span>. Of the manufacturers that the </span><span style=\"display:inherit;clear:left;\">Company repr<span class=\"_ _2\"></span>esents, V<span class=\"_ _3\"></span>olvo operated </span><span style=\"display:inherit;clear:left;\">a full agency model in the year for all </span><span style=\"display:inherit;clear:left;\">new car sales whilst MG and V<span class=\"_ _3\"></span>auxhall </span><span style=\"display:inherit;clear:left;\">operated solely under a wholesale </span><span style=\"display:inherit;clear:left;\">arrangement in the year<span class=\"_ _16\"></span>. Lotus and </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=\"_ _16\"></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>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-16-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Borro<span class=\"_ _2\"></span>wing c<span class=\"_ _2\"></span>ost<span class=\"_ _1\"></span>s</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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-17-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Sh<span class=\"_ _1\"></span>are<span class=\"_ _0\"></span>-b<span class=\"_ _1\"></span>as<span class=\"_ _1\"></span>e<span class=\"_ _1\"></span>d<span class=\"_ _1\"></span> em<span class=\"_ _1\"></span>pl<span class=\"_ _1\"></span>oye<span class=\"_ _1\"></span>e </span><span style=\"display:inherit;clear:left;\">compensation</span><span style=\"display:inherit;clear:left;\">The Company periodically operates </span><span style=\"display:inherit;clear:left;\">an equity-settled share-based </span><span style=\"display:inherit;clear:left;\">compensation plan for all employees </span><span style=\"display:inherit;clear:left;\">through a Save As Y<span class=\"_ _16\"></span>ou Earn (\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=\"_ _16\"></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=\"_ _16\"></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 </span><span style=\"display:inherit;clear:left;\">life used in the model is adjusted, </span><span style=\"display:inherit;clear:left;\">based on management\u2019<span class=\"_ _16\"></span>s best estimate, </span><span style=\"display:inherit;clear:left;\">for the effects of non-transferability<span class=\"_ _16\"></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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-20-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Ta<span class=\"_ _0\"></span>x<span class=\"_ _24\"></span>a<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>i<span class=\"_ _24\"></span>o<span class=\"_ _0\"></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=\"_ _16\"></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=\"_ _16\"></span>. T<span class=\"_ _16\"></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>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-19-2": {
   "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=\"_ _16\"></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>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-26-2": {
   "value": "<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 buildings <span class=\"_ _99\"> </span>\u2013 50 years</span><span style=\"display:inherit;clear:left;\">Freehold land <span class=\"_ _96\"> </span>\u2013 not depreciated</span><span style=\"display:inherit;clear:left;\">Leasehold buildings <span class=\"_ _132\"> </span>\u2013 period of lease</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-26-3": {
   "value": "<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 buildings <span class=\"_ _99\"> </span>\u2013 50 years</span><span style=\"display:inherit;clear:left;\">Freehold land <span class=\"_ _96\"> </span>\u2013 not depreciated</span><span style=\"display:inherit;clear:left;\">Leasehold buildings <span class=\"_ _132\"> </span>\u2013 period of lease</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-25-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Plant and machinery<span class=\"_ _16\"></span>,  </span><span style=\"display:inherit;clear:left;\">fixtures and fittings <span class=\"_ _51\"> </span>\u2013 3 to 10 years</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-22-2": {
   "value": "<span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vestment proper<span class=\"_ _1\"></span>ty</span><span style=\"display:inherit;clear:left;\">Investment property<span class=\"_ _16\"></span>, which is property </span><span style=\"display:inherit;clear:left;\">held to earn rentals and/or capital </span><span style=\"display:inherit;clear:left;\">appreciation, is stated at cost less </span><span style=\"display:inherit;clear:left;\">accumulated depreciation and </span><span style=\"display:inherit;clear:left;\">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=\"_ _16\"></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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-23-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Lease<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">The Company recognises a right-of-use </span><span style=\"display:inherit;clear:left;\">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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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=\"_ _16\"></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 have </span><span style=\"display:inherit;clear:left;\">been substantially transferred, then the </span><span style=\"display:inherit;clear:left;\">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=\"_ _16\"></span>, if this is not specified, at </span><span style=\"display:inherit;clear:left;\">the Company\u2019<span class=\"_ _16\"></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 receivable 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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-27-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Impairment</span><span style=\"display:inherit;clear:left;\">a. <span class=\"_ _7e\"> </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=\"_ _132\"> </span>Impairment of property<span class=\"_ _16\"></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=\"_ _16\"></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>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-28-2": {
   "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=\"_ _16\"></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>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-28-3": {
   "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=\"_ _16\"></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>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-31-2": {
   "value": "<span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>vent<span class=\"_ _2\"></span>ori<span class=\"_ _2\"></span>es</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 </span><span style=\"display:inherit;clear:left;\">vehicle inventories are r<span class=\"_ _2\"></span>egarded as </span><span style=\"display:inherit;clear:left;\">effectively under the contr<span class=\"_ _2\"></span>ol of the </span><span style=\"display:inherit;clear:left;\">Company and are included within </span><span style=\"display:inherit;clear:left;\">inventories on the balance sheet as the </span><span style=\"display:inherit;clear:left;\">Company has the ability to direct the </span><span style=\"display:inherit;clear:left;\">use of, and obtain substantially all of </span><span style=\"display:inherit;clear:left;\">the remaining benefits fr<span class=\"_ _2\"></span>om, the asset. </span><span style=\"display:inherit;clear:left;\">Control includes the ability to pr<span class=\"_ _2\"></span>event </span><span style=\"display:inherit;clear:left;\">other entities from dir<span class=\"_ _2\"></span>ecting the use </span><span style=\"display:inherit;clear:left;\">of, and obtaining the benefits from, an </span><span style=\"display:inherit;clear:left;\">asset even though legal title has not </span><span style=\"display:inherit;clear:left;\">yet passed. The corresponding liability </span><span style=\"display:inherit;clear:left;\">is included within trade and other </span><span style=\"display:inherit;clear:left;\">payables. Each vehicle is recognised </span><span style=\"display:inherit;clear:left;\">in inventory at its individual purchase </span><span style=\"display:inherit;clear:left;\">price plus any specific additional costs </span><span style=\"display:inherit;clear:left;\">incurred. Demonstration vehicles ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">subject to regular r<span class=\"_ _2\"></span>eview and written </span><span style=\"display:inherit;clear:left;\">down to their estimated net realisable </span><span style=\"display:inherit;clear:left;\">value to recognise the use and age of </span><span style=\"display:inherit;clear:left;\">the vehicle.</span><span style=\"display:inherit;clear:left;\">Parts inventories are valued at cost, </span><span style=\"display:inherit;clear:left;\">based on latest manufacturer 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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-29-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Ca<span class=\"_ _1\"></span>sh and<span class=\"_ _1\"></span> ca<span class=\"_ _1\"></span>sh<span class=\"_ _1\"></span> equiv<span class=\"_ _1\"></span>alent<span class=\"_ _1\"></span>s</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;\">The Company recognises as cash and </span><span style=\"display:inherit;clear:left;\">cash equivalents amounts received fr<span class=\"_ _2\"></span>om </span><span style=\"display:inherit;clear:left;\">customers and suppliers on confirmed </span><span style=\"display:inherit;clear:left;\">initiation of the transaction by the </span><span style=\"display:inherit;clear:left;\">transferor rather than the settlement </span><span style=\"display:inherit;clear:left;\">date. In the Cash Flow Statement, </span><span style=\"display:inherit;clear:left;\">cash and cash equivalents exclude </span><span style=\"display:inherit;clear:left;\">the Company\u2019<span class=\"_ _16\"></span>s Cash Overdraft facility </span><span style=\"display:inherit;clear:left;\">from V<span class=\"_ _3\"></span>olkswagen Bank, as this facility </span><span style=\"display:inherit;clear:left;\">has the properties of a r<span class=\"_ _2\"></span>evolving-credit </span><span style=\"display:inherit;clear:left;\">facility<span class=\"_ _16\"></span>. This facility is shown within </span><span style=\"display:inherit;clear:left;\">interest-bearing borr<span class=\"_ _2\"></span>owings in current </span><span style=\"display:inherit;clear:left;\">liabilities on the Statement of Financial </span><span style=\"display:inherit;clear:left;\">Position.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-33-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Investment<span class=\"_ _1\"></span>s<span class=\"_ _1\"></span> in sub<span class=\"_ _1\"></span>sidiar<span class=\"_ _0\"></span>y </span><span style=\"display:inherit;clear:left;\">under<span class=\"_ _0\"></span>taking<span class=\"_ _1\"></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=\"_ _16\"></span>s </span><span style=\"display:inherit;clear:left;\">separate financial statements.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-30-2": {
   "value": "<span style=\"display:inherit;clear:left;\">In<span class=\"_ _2\"></span>t<span class=\"_ _2\"></span>er<span class=\"_ _2\"></span>est<span class=\"_ _2\"></span>-bea<span class=\"_ _2\"></span>r<span class=\"_ _2\"></span>in<span class=\"_ _2\"></span>g </span><span style=\"display:inherit;clear:left;\">bo<span class=\"_ _1\"></span>rrow<span class=\"_ _1\"></span>ing<span class=\"_ _1\"></span>s</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=\"_ _16\"></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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-34-2": {
   "value": "<span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>rade<span class=\"_ _1\"></span> and other pa<span class=\"_ _2\"></span>yables</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></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=\"_ _16\"></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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-35-2": {
   "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=\"_ _16\"></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=\"_ _16\"></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=\"_ _c7\"></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 </span><span style=\"display:inherit;clear:left;\">costs (net of tax), is deducted from </span><span style=\"display:inherit;clear:left;\">equity attributable to the Company\u2019<span class=\"_ _16\"></span>s </span><span style=\"display:inherit;clear:left;\">equity holders until the shares ar<span class=\"_ _2\"></span>e </span><span style=\"display:inherit;clear:left;\">cancelled, reissued or disposed of. </span><span style=\"display:inherit;clear:left;\">Where such shar<span class=\"_ _2\"></span>es are, subsequently<span class=\"_ _16\"></span>, </span><span style=\"display:inherit;clear:left;\">sold or reissued, any consideration </span><span style=\"display:inherit;clear:left;\">received, net of any dir<span class=\"_ _2\"></span>ectly attributable </span><span style=\"display:inherit;clear:left;\">incremental transactions costs and the </span><span style=\"display:inherit;clear:left;\">related tax ef<span class=\"_ _2\"></span>fects, is included in equity </span><span style=\"display:inherit;clear:left;\">attributable to the Company\u2019<span class=\"_ _16\"></span>s equity </span><span style=\"display:inherit;clear:left;\">holders.</span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-36-2": {
   "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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-38-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Financial<span class=\"_ _1\"></span> ins<span class=\"_ _1\"></span>trument<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">Rec<span class=\"_ _1\"></span>ognition<span class=\"_ _1\"></span>, initial </span><span style=\"display:inherit;clear:left;\">measurement and </span><span style=\"display:inherit;clear:left;\">re<span class=\"_ _1\"></span>-re<span class=\"_ _1\"></span>co<span class=\"_ _1\"></span>gnition</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=\"_ _1\"></span>ss<span class=\"_ _1\"></span>ets at<span class=\"_ _1\"></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=\"_ _16\"></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 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=\"_ _16\"></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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-40-1": {
   "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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-41-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Retirement benef<span class=\"_ _1\"></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 </span><span style=\"display:inherit;clear:left;\">vary 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 </span><span style=\"display:inherit;clear:left;\">note 24. At 31 March 2025, the net liability of the scheme included in the Statement of Financial Position was \u00a34.5 million </span><span style=\"display:inherit;clear:left;\">(2024: \u00a310.0 million).</span><span style=\"display:inherit;clear:left;\">Impairment</span><span style=\"display:inherit;clear:left;\">The carrying value of property<span class=\"_ _16\"></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=\"_ _16\"></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 no impairments </span><span style=\"display:inherit;clear:left;\">were r<span class=\"_ _2\"></span>equired to the carrying value of its pr<span class=\"_ _2\"></span>operty assets (2024: two impairments totalling \u00a30.6 million) (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<span class=\"_ _3\"></span>-end, the Company held a provision against </span><span style=\"display:inherit;clear:left;\">the cost of its used inventory of \u00a30.3 million (2024: \u00a30.3 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>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAssetsAndLiabilitiesWithSignificantRiskOfMaterialAdjustmentExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-44": {
   "value": " public limited company ",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-43": {
   "value": " England and Wales ",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-42-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _133\"> </span><span class=\"ff4 fc1\">256,995<span class=\"_ _a4\"> </span></span>244,287</span><span style=\"display:inherit;clear:left;\">Rendering of services and agency sales commission income<span class=\"_ _134\"> </span><span class=\"ff4 fc1\">18,469<span class=\"_ _1e\"> </span></span>17,797</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>otal revenue<span class=\"_ _135\"> </span>275,464<span class=\"_ _a4\"> </span><span class=\"ff2 fc2\">262,084</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-42-2": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _133\"> </span><span class=\"ff4 fc1\">256,995<span class=\"_ _a4\"> </span></span>244,287</span><span style=\"display:inherit;clear:left;\">Rendering of services and agency sales commission income<span class=\"_ _134\"> </span><span class=\"ff4 fc1\">18,469<span class=\"_ _1e\"> </span></span>17,797</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>otal revenue<span class=\"_ _135\"> </span>275,464<span class=\"_ _a4\"> </span><span class=\"ff2 fc2\">262,084</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-46-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Segme<span class=\"_ _1\"></span>ntal repor<span class=\"_ _1\"></span>ting</span><span style=\"display:inherit;clear:left;\">Based upon the management information reported to the chief operating decision maker<span class=\"_ _16\"></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=\"_ _16\"></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=\"_ _3\"></span>e based in, the United Kingdom.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-45-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Depreciation of pr<span class=\"_ _2\"></span>operty<span class=\"_ _16\"></span>, plant, equipment and investment property</span><span style=\"display:inherit;clear:left;\">\u2013 owned assets</span><span style=\"display:inherit;clear:left;\">1,753</span><span style=\"display:inherit;clear:left;\">1,700</span><span style=\"display:inherit;clear:left;\">\u2013 right-of-use assets</span><span style=\"display:inherit;clear:left;\">388</span><span style=\"display:inherit;clear:left;\">398</span><span style=\"display:inherit;clear:left;\">Property impairment charges<span class=\"_ _13e\"> </span><span class=\"ff4 fc1\">\u2014<span class=\"_ _42\"> </span></span>604</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-45-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Depreciation of pr<span class=\"_ _2\"></span>operty<span class=\"_ _16\"></span>, plant, equipment and investment property</span><span style=\"display:inherit;clear:left;\">\u2013 owned assets</span><span style=\"display:inherit;clear:left;\">1,753</span><span style=\"display:inherit;clear:left;\">1,700</span><span style=\"display:inherit;clear:left;\">\u2013 right-of-use assets</span><span style=\"display:inherit;clear:left;\">388</span><span style=\"display:inherit;clear:left;\">398</span><span style=\"display:inherit;clear:left;\">Property impairment charges<span class=\"_ _13e\"> </span><span class=\"ff4 fc1\">\u2014<span class=\"_ _42\"> </span></span>604</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-45-3": {
   "value": "<span style=\"display:inherit;clear:left;\">Depreciation of pr<span class=\"_ _2\"></span>operty<span class=\"_ _16\"></span>, plant, equipment and investment property</span><span style=\"display:inherit;clear:left;\">\u2013 owned assets</span><span style=\"display:inherit;clear:left;\">1,753</span><span style=\"display:inherit;clear:left;\">1,700</span><span style=\"display:inherit;clear:left;\">\u2013 right-of-use assets</span><span style=\"display:inherit;clear:left;\">388</span><span style=\"display:inherit;clear:left;\">398</span><span style=\"display:inherit;clear:left;\">Property impairment charges<span class=\"_ _13e\"> </span><span class=\"ff4 fc1\">\u2014<span class=\"_ _42\"> </span></span>604</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-48-1": {
   "value": "<span style=\"display:inherit;clear:left;\">4<span class=\"_ _1\"></span>. Operati<span class=\"_ _2\"></span>ng profit <span class=\"fs7 ls34 ws38\">contin<span class=\"_ _2\"></span>ued</span></span><span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">Operating profit has been arrived at after charging:</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=\"_ _16\"></span>s remuneration</span><span style=\"display:inherit;clear:left;\">Fees payable to the Company\u2019<span class=\"_ _16\"></span>s Auditor for the audit of the Company\u2019<span class=\"_ _16\"></span>s annual accounts<span class=\"_ _88\"> </span><span class=\"ff4 fc1\">115<span class=\"_ _42\"> </span></span>103</span><span style=\"display:inherit;clear:left;\">Fees payable to the Company\u2019<span class=\"_ _16\"></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=\"_ _c9\"> </span><span class=\"ff4 fc1\">23<span class=\"_ _90\"> </span></span>21</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-47-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Underlying earnings before interest, tax, depr<span class=\"_ _2\"></span>eciation and amortisation (\u201cEBITDA\u201d)<span class=\"_ _d6\"> </span>5,639<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">4,212</span></span><span style=\"display:inherit;clear:left;\">5<span class=\"_ _1\"></span>. O<span class=\"_ _1\"></span>ther income</span><span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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;\">Rent receivable<span class=\"_ _126\"> </span><span class=\"ff4 fc1\">328<span class=\"_ _42\"> </span></span>315</span><span style=\"display:inherit;clear:left;\">Gain on sale of personalised number plate<span class=\"_ _144\"> </span><span class=\"ff4 fc1\">138<span class=\"_ _91\"> </span></span>\u2014</span><span style=\"display:inherit;clear:left;\">Gain on disposal of tangible fixed assets<span class=\"_ _145\"> </span><span class=\"ff4 fc1\">64<span class=\"_ _90\"> </span></span>41</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-47-2": {
   "value": "<span style=\"display:inherit;clear:left;\">Underlying earnings before interest, tax, depr<span class=\"_ _2\"></span>eciation and amortisation (\u201cEBITDA\u201d)<span class=\"_ _d6\"> </span>5,639<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">4,212</span></span><span style=\"display:inherit;clear:left;\">5<span class=\"_ _1\"></span>. O<span class=\"_ _1\"></span>ther income</span><span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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;\">Rent receivable<span class=\"_ _126\"> </span><span class=\"ff4 fc1\">328<span class=\"_ _42\"> </span></span>315</span><span style=\"display:inherit;clear:left;\">Gain on sale of personalised number plate<span class=\"_ _144\"> </span><span class=\"ff4 fc1\">138<span class=\"_ _91\"> </span></span>\u2014</span><span style=\"display:inherit;clear:left;\">Gain on disposal of tangible fixed assets<span class=\"_ _145\"> </span><span class=\"ff4 fc1\">64<span class=\"_ _90\"> </span></span>41</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherOperatingIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-49-1": {
   "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;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _147\"> </span><span class=\"ff4 fc1\">136<span class=\"_ _42\"> </span></span>132</span><span style=\"display:inherit;clear:left;\">Aftersales<span class=\"_ _148\"> </span><span class=\"ff4 fc1\">201<span class=\"_ _42\"> </span></span>203</span><span style=\"display:inherit;clear:left;\">Administration<span class=\"_ _149\"> </span><span class=\"ff4 fc1\">78<span class=\"_ _90\"> </span></span>79</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-50-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Employee benefit expense, including directors, during the year amounted to:</span><span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _14b\"> </span><span class=\"ff4 fc1\">16,892<span class=\"_ _1e\"> </span></span>15,830</span><span style=\"display:inherit;clear:left;\">Social security costs<span class=\"_ _14c\"> </span><span class=\"ff4 fc1\">1,745<span class=\"_ _3a\"> </span></span>1,767</span><span style=\"display:inherit;clear:left;\">Contributions to defined contribution plans<span class=\"_ _14d\"> </span><span class=\"ff4 fc1\">393<span class=\"_ _42\"> </span></span>371</span><span style=\"display:inherit;clear:left;\">Share-based payment expense (see note 27)<span class=\"_ _14e\"> </span><span class=\"ff4 fc1\">\u2014<span class=\"_ _90\"> </span></span>31</span><span style=\"display:inherit;clear:left;\">Other pension costs (see note 24)<span class=\"_ _40\"> </span><span class=\"ff4 fc1\">424<span class=\"_ _6d\"> </span></span>416</span><span style=\"display:inherit;clear:left;\">Note Employee benefit expense<span class=\"_ _14f\"> </span>19,454<span class=\"_ _1e\"> </span><span class=\"ff2 fc2\">18,415</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-51-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">Key management compensation:</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 other short-term employee benefits<span class=\"_ _151\"> </span>1,480<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">1,408</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-52-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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;\">Interest payable on bank borr<span class=\"_ _2\"></span>owings<span class=\"_ _152\"> </span><span class=\"ff4 fc1\">955<span class=\"_ _42\"> </span></span>920</span><span style=\"display:inherit;clear:left;\">Interest payable on inventory stocking loans (see note 20)<span class=\"_ _c8\"> </span><span class=\"ff4 fc1\">1,612<span class=\"_ _3a\"> </span></span>1,454</span><span style=\"display:inherit;clear:left;\">Interest on lease liabilities<span class=\"_ _f2\"> </span><span class=\"ff4 fc1\">150<span class=\"_ _42\"> </span></span>133</span><span style=\"display:inherit;clear:left;\">Finance costs amortised<span class=\"_ _153\"> </span><span class=\"ff4 fc1\">124<span class=\"_ _42\"> </span></span>122</span><span style=\"display:inherit;clear:left;\">Prefer<span class=\"_ _2\"></span>ence dividends (see note 11)<span class=\"_ _154\"> </span><span class=\"ff4 fc1\">72<span class=\"_ _90\"> </span></span>72</span><span style=\"display:inherit;clear:left;\">Other miscellaneous interest<span class=\"_ _c0\"> </span><span class=\"ff4 fc1\">5<span class=\"_ _91\"> </span></span>\u2014</span><span style=\"display:inherit;clear:left;\">Finance income on interest in lease<span class=\"_ _125\"> </span><span class=\"ff4 fc1\">(26)<span class=\"_ _155\"> </span></span>(21)</span><span style=\"display:inherit;clear:left;\">Finance expense<span class=\"_ _156\"> </span>2,892<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">2,680</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingCostsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-53-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _158\"> </span><span class=\"ff4 fc1\">\u2014<span class=\"_ _117\"> </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=\"_ _159\"> </span><span class=\"ff4 fc1\">152<span class=\"_ _91\"> </span></span>\u2014</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>otal charge/(credit)<span class=\"_ _15a\"> </span><span class=\"ff4 fc1\">152<span class=\"_ _117\"> </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=\"_ _15b\"> </span><span class=\"ff4 fc1\">(33)<span class=\"_ _36\"> </span></span>(201)</span><span style=\"display:inherit;clear:left;\">Change in corporation tax rate<span class=\"_ _15c\"> </span><span class=\"ff4 fc1\">\u2014<span class=\"_ _90\"> </span></span>36</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=\"_ _8e\"> </span><span class=\"ff4 fc1\">(49)<span class=\"_ _155\"> </span></span>(24)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>otal credit<span class=\"_ _15d\"> </span><span class=\"ff4 fc1\">(82)<span class=\"_ _36\"> </span></span>(189)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>ax charged/(credited) in the Income Statement<span class=\"_ _15e\"> </span>70<span class=\"_ _117\"> </span><span class=\"ff2 fc2\">(341)</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-54-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Underlying<span class=\"_ _b8\"> </span>Basic</span><span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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;\">Profit/(loss) befor<span class=\"_ _2\"></span>e tax<span class=\"_ _103\"> </span><span class=\"ff4 fc1\">246<span class=\"_ _6\"> </span></span>(1,545)<span class=\"_ _117\"> </span><span class=\"ff4 fc1\">246<span class=\"_ _f3\"> </span></span>(1,545)</span><span style=\"display:inherit;clear:left;\">Adjustments:</span><span style=\"display:inherit;clear:left;\">Non-underlying items (note 3)<span class=\"_ _169\"> </span><span class=\"ff4 fc1\">360<span class=\"_ _42\"> </span></span>979<span class=\"_ _8d\"> </span><span class=\"ff4 fc1\">\u2014<span class=\"_ _91\"> </span></span>\u2014</span><span style=\"display:inherit;clear:left;\">Profit/(loss) befor<span class=\"_ _2\"></span>e tax<span class=\"_ _103\"> </span><span class=\"ff4 fc1\">606<span class=\"_ _34\"> </span></span>(566)<span class=\"_ _117\"> </span><span class=\"ff4 fc1\">246<span class=\"_ _f3\"> </span></span>(1,545)</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>ax (note 9)<span class=\"_ _16a\"> </span><span class=\"ff4 fc1\">(160)<span class=\"_ _49\"> </span></span>96<span class=\"_ _55\"> </span><span class=\"ff4 fc1\">(70)<span class=\"_ _aa\"> </span></span>341</span><span style=\"display:inherit;clear:left;\">Profit/(loss) after tax<span class=\"_ _142\"> </span>446<span class=\"_ _34\"> </span><span class=\"ff2 fc2\">(470)<span class=\"_ _117\"> </span></span>176<span class=\"_ _f3\"> </span><span class=\"ff2 fc2\">(1,204)</span></span><span style=\"display:inherit;clear:left;\">Earnings/(loss) per share (pence)<span class=\"_ _41\"> </span><span class=\"ff4 fc1\">16.4p<span class=\"_ _5a\"> </span></span>(17.3)p<span class=\"_ _16b\"> </span><span class=\"ff4 fc1\">6.4p<span class=\"_ _b1\"> </span></span>(44.3)p</span><span style=\"display:inherit;clear:left;\">Diluted earnings/(loss) per share (pence)<span class=\"_ _26\"> </span><span class=\"ff4 fc1\">16.4p<span class=\"_ _5a\"> </span></span>(17.3)p<span class=\"_ _16b\"> </span><span class=\"ff4 fc1\">6.4p<span class=\"_ _b1\"> </span></span>(44.3)p</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-55-1": {
   "value": "<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><span style=\"display:inherit;clear:left;\">improvements</span><span style=\"display:inherit;clear:left;\">fittings</span><span style=\"display:inherit;clear:left;\">machinery</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>otal</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 2023<span class=\"_ _f8\"> </span>43,024<span class=\"_ _17a\"> </span>728<span class=\"_ _3a\"> </span>5,495<span class=\"_ _3a\"> </span>4,740<span class=\"_ _1e\"> </span>53,987</span><span style=\"display:inherit;clear:left;\">Additions at cost<span class=\"_ _17b\"> </span>240<span class=\"_ _c4\"> </span>1,267<span class=\"_ _42\"> </span>719<span class=\"_ _93\"> </span>349<span class=\"_ _3a\"> </span>2,575</span><span style=\"display:inherit;clear:left;\">Disposals<span class=\"_ _14a\"> </span>(14)<span class=\"_ _12c\"> </span>\u2014<span class=\"_ _117\"> </span>(479)<span class=\"_ _118\"> </span>(348)<span class=\"_ _118\"> </span>(841)</span><span style=\"display:inherit;clear:left;\">At 31 March 2024<span class=\"_ _17c\"> </span>43,250<span class=\"_ _c4\"> </span>1,995<span class=\"_ _3a\"> </span>5,735<span class=\"_ _3a\"> </span>4,741<span class=\"_ _1e\"> </span>55,721</span><span style=\"display:inherit;clear:left;\">Cost or deemed cost</span><span style=\"display:inherit;clear:left;\">At 1 April 2024<span class=\"_ _f8\"> </span>43,250<span class=\"_ _c4\"> </span>1,995<span class=\"_ _3a\"> </span>5,735<span class=\"_ _3a\"> </span>4,741<span class=\"_ _1e\"> </span>55,721</span><span style=\"display:inherit;clear:left;\">Additions at cost<span class=\"_ _17b\"> </span>388<span class=\"_ _d9\"> </span>10<span class=\"_ _93\"> </span>398<span class=\"_ _42\"> </span>269<span class=\"_ _3a\"> </span>1,065</span><span style=\"display:inherit;clear:left;\">Disposals<span class=\"_ _14a\"> </span>(27)<span class=\"_ _12c\"> </span>\u2014<span class=\"_ _117\"> </span>(225)<span class=\"_ _155\"> </span>(67)<span class=\"_ _118\"> </span>(319)</span><span style=\"display:inherit;clear:left;\">At 31 March 2025<span class=\"_ _17c\"> </span>43,611<span class=\"_ _c4\"> </span>2,005<span class=\"_ _3a\"> </span>5,908<span class=\"_ _3a\"> </span>4,943<span class=\"_ _1e\"> </span>56,467</span><span style=\"display:inherit;clear:left;\">Accumulated depreciation</span><span style=\"display:inherit;clear:left;\">At 1 April 2023<span class=\"_ _17b\"> </span>7,402<span class=\"_ _17a\"> </span>728<span class=\"_ _3a\"> </span>4,420<span class=\"_ _3a\"> </span>3,292<span class=\"_ _1e\"> </span>15,842</span><span style=\"display:inherit;clear:left;\">Depreciation charge</span><span style=\"display:inherit;clear:left;\">for the year<span class=\"_ _102\"> </span>698<span class=\"_ _d9\"> </span>25<span class=\"_ _42\"> </span>459<span class=\"_ _93\"> </span>407<span class=\"_ _3a\"> </span>1,589</span><span style=\"display:inherit;clear:left;\">Impairment charge for the year<span class=\"_ _114\"> </span>400<span class=\"_ _b3\"> </span>\u2014<span class=\"_ _8d\"> </span>\u2014<span class=\"_ _91\"> </span>\u2014<span class=\"_ _93\"> </span>400</span><span style=\"display:inherit;clear:left;\">Disposals<span class=\"_ _17d\"> </span>\u2014<span class=\"_ _b3\"> </span>\u2014<span class=\"_ _117\"> </span>(479)<span class=\"_ _118\"> </span>(345)<span class=\"_ _118\"> </span>(824)</span><span style=\"display:inherit;clear:left;\">At 31 March 2024<span class=\"_ _115\"> </span>8,500<span class=\"_ _17a\"> </span>753<span class=\"_ _3a\"> </span>4,400<span class=\"_ _3a\"> </span>3,354<span class=\"_ _1e\"> </span>17,007</span><span style=\"display:inherit;clear:left;\">Accumulated depreciation</span><span style=\"display:inherit;clear:left;\">At 1 April 2024<span class=\"_ _17b\"> </span>8,500<span class=\"_ _17a\"> </span>753<span class=\"_ _3a\"> </span>4,400<span class=\"_ _3a\"> </span>3,354<span class=\"_ _1e\"> </span>17,007</span><span style=\"display:inherit;clear:left;\">Depreciation charge</span><span style=\"display:inherit;clear:left;\">for the year<span class=\"_ _102\"> </span>718<span class=\"_ _d9\"> </span>85<span class=\"_ _42\"> </span>453<span class=\"_ _93\"> </span>415<span class=\"_ _3a\"> </span>1,671</span><span style=\"display:inherit;clear:left;\">Impairment charge for the year<span class=\"_ _6b\"> </span>\u2014<span class=\"_ _b3\"> </span>\u2014<span class=\"_ _8d\"> </span>\u2014<span class=\"_ _91\"> </span>\u2014<span class=\"_ _8d\"> </span>\u2014</span><span style=\"display:inherit;clear:left;\">Disposals<span class=\"_ _17d\"> </span>\u2014<span class=\"_ _b3\"> </span>\u2014<span class=\"_ _117\"> </span>(224)<span class=\"_ _155\"> </span>(67)<span class=\"_ _118\"> </span>(291)</span><span style=\"display:inherit;clear:left;\">At 31 March 2025<span class=\"_ _f6\"> </span>9,218<span class=\"_ _17a\"> </span>838<span class=\"_ _3a\"> </span>4,629<span class=\"_ _3a\"> </span>3,702<span class=\"_ _1e\"> </span>18,387</span><span style=\"display:inherit;clear:left;\">Net book value</span><span style=\"display:inherit;clear:left;\">31 March 2025<span class=\"_ _17e\"> </span>34,393<span class=\"_ _c4\"> </span>1,167<span class=\"_ _3a\"> </span>1,279<span class=\"_ _3a\"> </span>1,241<span class=\"_ _1e\"> </span>38,080</span><span style=\"display:inherit;clear:left;\">31 March 2024<span class=\"_ _17f\"> </span>34,750<span class=\"_ _c4\"> </span>1,242<span class=\"_ _3a\"> </span>1,335<span class=\"_ _3a\"> </span>1,387<span class=\"_ _1e\"> </span>38,714</span><span style=\"display:inherit;clear:left;\">31 March 2023<span class=\"_ _17f\"> </span>35,622<span class=\"_ _b3\"> </span>\u2014<span class=\"_ _3a\"> </span>1,075<span class=\"_ _3a\"> </span>1,448<span class=\"_ _1e\"> </span>38,145</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-56-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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<span class=\"_ _180\"> </span>9,650<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">9,650</span></span><span style=\"display:inherit;clear:left;\">Reclassified to Held for Sale Asset<span class=\"_ _181\"> </span><span class=\"ff4 fc1\">(6,265)<span class=\"_ _c3\"> </span></span>\u2014</span><span style=\"display:inherit;clear:left;\">At 31 March<span class=\"_ _140\"> </span>3,385<span class=\"_ _3a\"> </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=\"_ _182\"> </span><span class=\"ff4 fc1\">2,434<span class=\"_ _3a\"> </span></span>2,119</span><span style=\"display:inherit;clear:left;\">Depreciation charge for the year<span class=\"_ _183\"> </span><span class=\"ff4 fc1\">82<span class=\"_ _42\"> </span></span>111</span><span style=\"display:inherit;clear:left;\">Reclassified to Held for Sale Asset<span class=\"_ _181\"> </span><span class=\"ff4 fc1\">(1,644)<span class=\"_ _c3\"> </span></span>\u2014</span><span style=\"display:inherit;clear:left;\">Impairment charge for the year<span class=\"_ _184\"> </span><span class=\"ff4 fc1\">\u2014<span class=\"_ _42\"> </span></span>204</span><span style=\"display:inherit;clear:left;\">At 31 March<span class=\"_ _149\"> </span>872<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">2,434</span></span><span style=\"display:inherit;clear:left;\">Net book value</span><span style=\"display:inherit;clear:left;\">At 31 March<span class=\"_ _140\"> </span>2,513<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">7,216</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInvestmentPropertyExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-57-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _f2\"> </span>481<span class=\"_ _6d\"> </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=\"_ _f2\"> </span>195<span class=\"_ _6d\"> </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=\"_ _141\"> </span><span class=\"ff4 fc1\">200<span class=\"_ _42\"> </span></span>200</span><span style=\"display:inherit;clear:left;\">Audi, Eastbourne<span class=\"_ _188\"> </span><span class=\"ff4 fc1\">86<span class=\"_ _90\"> </span></span>86</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _189\"> </span>286<span class=\"_ _42\"> </span><span class=\"ff2 fc2\">286</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-57-2": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _f2\"> </span>481<span class=\"_ _6d\"> </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=\"_ _f2\"> </span>195<span class=\"_ _6d\"> </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=\"_ _141\"> </span><span class=\"ff4 fc1\">200<span class=\"_ _42\"> </span></span>200</span><span style=\"display:inherit;clear:left;\">Audi, Eastbourne<span class=\"_ _188\"> </span><span class=\"ff4 fc1\">86<span class=\"_ _90\"> </span></span>86</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _189\"> </span>286<span class=\"_ _42\"> </span><span class=\"ff2 fc2\">286</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-60-1": {
   "value": "<span style=\"display:inherit;clear:left;\"> Caffyns W<span class=\"_ _2\"></span>essex Limited, Caffyns Pr<span class=\"_ _3\"></span>operties Limited and </span><span style=\"display:inherit;clear:left;\">Fasthaven Limited, </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-58": {
   "value": " England and Wales ",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-59-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Company<span class=\"_ _18a\"> </span><span class=\"ff4 fc1\">\u00a3\u2019000</span></span><span style=\"display:inherit;clear:left;\">Cost</span><span style=\"display:inherit;clear:left;\">At 1 April 2024 and 31 March 2025<span class=\"_ _18b\"> </span>476</span><span style=\"display:inherit;clear:left;\">Provision</span><span style=\"display:inherit;clear:left;\">At 1 April 2024 and 31 March 2025<span class=\"_ _18b\"> </span>226</span><span style=\"display:inherit;clear:left;\">Net book value</span><span style=\"display:inherit;clear:left;\">At 31 March 2025<span class=\"_ _18c\"> </span>250</span><span style=\"display:inherit;clear:left;\">At 31 March 2024<span class=\"_ _18d\"> </span>250</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-62-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _18e\"> </span><span class=\"ff4 fc1\">29,420<span class=\"_ _1e\"> </span></span>28,547</span><span style=\"display:inherit;clear:left;\">V<span class=\"_ _3\"></span>ehicles on consignment<span class=\"_ _bc\"> </span><span class=\"ff4 fc1\">13,792<span class=\"_ _1e\"> </span></span>12,569</span><span style=\"display:inherit;clear:left;\">Oil, spare parts, materials and work in pr<span class=\"_ _2\"></span>ogress<span class=\"_ _18f\"> </span><span class=\"ff4 fc1\">1,213<span class=\"_ _3a\"> </span></span>1,135</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _190\"> </span>44,425<span class=\"_ _1e\"> </span><span class=\"ff2 fc2\">42,251</span></span><span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _191\"> </span><span class=\"ff4 fc1\">237,494<span class=\"_ _a4\"> </span></span>227,959</span><span style=\"display:inherit;clear:left;\">Inventories stated at net realisable value<span class=\"_ _192\"> </span><span class=\"ff4 fc1\">1,072<span class=\"_ _42\"> </span></span>985</span><span style=\"display:inherit;clear:left;\">Carrying value of inventories subject to retention of title clauses<span class=\"_ _193\"> </span><span class=\"ff4 fc1\">27,092<span class=\"_ _1e\"> </span></span>25,384</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-64": {
   "value": "<span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>rade receivables<span class=\"_ _194\"> </span><span class=\"ff4 fc1\">9,033<span class=\"_ _3a\"> </span></span>5,970</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-63-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Other receivables<span class=\"_ _198\"> </span><span class=\"ff4 fc1\">694<span class=\"_ _42\"> </span></span>835</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _190\"> </span>10,113<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">7,310</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-65-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _19b\"> </span><span class=\"ff4 fc1\">8<span class=\"_ _90\"> </span></span>19</span><span style=\"display:inherit;clear:left;\">Impairment recognised in the Income Statement<span class=\"_ _e5\"> </span><span class=\"ff4 fc1\">16<span class=\"_ _19c\"> </span></span>(6)</span><span style=\"display:inherit;clear:left;\">Utilisation</span><span style=\"display:inherit;clear:left;\">(8)</span><span style=\"display:inherit;clear:left;\">(5)</span><span style=\"display:inherit;clear:left;\">At 31 March </span><span style=\"display:inherit;clear:left;\">16</span><span style=\"display:inherit;clear:left;\">8</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-66-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The Company\u2019<span class=\"_ _16\"></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=\"_ _c7\"></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=\"_ _16\"></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>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-69": {
   "value": "<span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>rade payable<span class=\"_ _19d\"> </span><span class=\"ff4 fc1\">23,727<span class=\"_ _1e\"> </span></span>21,206</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-67": {
   "value": "<span style=\"display:inherit;clear:left;\">Accruals<span class=\"_ _1a0\"> </span><span class=\"ff4 fc1\">2,444<span class=\"_ _3a\"> </span></span>1,838</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-68": {
   "value": "<span style=\"display:inherit;clear:left;\">Deferred income<span class=\"_ _1a1\"> </span><span class=\"ff4 fc1\">411<span class=\"_ _42\"> </span></span>452</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-70-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _1a4\"> </span><span class=\"ff4 fc1\">1,375<span class=\"_ _3a\"> </span></span>1,375</span><span style=\"display:inherit;clear:left;\">Unsecured other loan<span class=\"_ _ee\"> </span><span class=\"ff4 fc1\">70<span class=\"_ _90\"> </span></span>70</span><span style=\"display:inherit;clear:left;\">1,445<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">1,445</span></span><span style=\"display:inherit;clear:left;\">Non-current liabilities:</span><span style=\"display:inherit;clear:left;\">Secured bank loans<span class=\"_ _123\"> </span><span class=\"ff4 fc1\">10,688<span class=\"_ _1e\"> </span></span>10,063</span><span style=\"display:inherit;clear:left;\">Unsecured other loan<span class=\"_ _1a5\"> </span><span class=\"ff4 fc1\">175<span class=\"_ _42\"> </span></span>245</span><span style=\"display:inherit;clear:left;\">10,863<span class=\"_ _1e\"> </span><span class=\"ff2 fc2\">10,308</span></span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _190\"> </span>12,308<span class=\"_ _1e\"> </span><span class=\"ff2 fc2\">11,753</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-72-1": {
   "value": "<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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-71": {
   "value": "<span style=\"display:inherit;clear:left;\">Cash and cash equivalents<span class=\"_ _1a8\"> </span>Financial asset at amortised cost<span class=\"_ _28\"> </span><span class=\"ff4 fc1\">3,762<span class=\"_ _42\"> </span></span>438</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-73": {
   "value": "<span style=\"display:inherit;clear:left;\">The carrying values of financial assets and liabilities in the table above approximates their value due to their natur<span class=\"_ _2\"></span>e and term.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-74-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Financial risk<span class=\"_ _1\"></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=\"_ _1aa\"> </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=\"_ _7e\"> </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=\"_ _1aa\"> </span>Market risk \u2013 the risk that changes in market prices, such as interest rates, have on the Gr<span class=\"_ _2\"></span>oup\u2019<span class=\"_ _16\"></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=\"_ _c7\"></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=\"_ _c7\"></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": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-75-1": {
   "value": "<span style=\"display:inherit;clear:left;\">Funding and liquidity risk man<span class=\"_ _1\"></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=\"_ _3\"></span>owings from bank, vehicle stocking credit </span><span style=\"display:inherit;clear:left;\">lines and operating cash flow<span class=\"_ _3\"></span>. The Group\u2019<span class=\"_ _16\"></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 2025, </span><span style=\"display:inherit;clear:left;\">the Group held cash in hand balances of \u00a33.8 million (2024: \u00a30.4 million) and had undrawn floating rate borr<span class=\"_ _2\"></span>owing facilities of </span><span style=\"display:inherit;clear:left;\">\u00a36.5 million (2024: \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=\"_ _3\"></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=\"_ _3\"></span>ency risk.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-76-1": {
   "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 its </span><span style=\"display:inherit;clear:left;\">assets and a fixed charge over certain freehold pr<span class=\"_ _2\"></span>operty<span class=\"_ _16\"></span>. The Company has five freehold properties which ar<span class=\"_ _2\"></span>e not subject to a </span><span style=\"display:inherit;clear:left;\">security charge with a value at 31 March 2025 of \u00a35.3 million (2024: \u00a35.3 million). The total value of assets subject to a charge </span><span style=\"display:inherit;clear:left;\">at 31 March 2025 in the Statement of Financial Position was \u00a372.1 million (2024: \u00a371.3 million). The Gr<span class=\"_ _2\"></span>oup has also granted </span><span style=\"display:inherit;clear:left;\">security to its defined benefit pension scheme by way of certain fixed first and second charges over certain freehold pr<span class=\"_ _2\"></span>operties. </span><span style=\"display:inherit;clear:left;\">The second charges rank in priority behind those charges granted to HSBC and V<span class=\"_ _3\"></span>olkswagen Bank United Kingdom Branch.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCollateralExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-77-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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;\">Deemed liability</span><span style=\"display:inherit;clear:left;\">At 1 April <span class=\"_ _180\"> </span><span class=\"ff4 fc1\">2,607<span class=\"_ _9d\"> </span></span>2,714</span><span style=\"display:inherit;clear:left;\">Additions in the year<span class=\"_ _ee\"> </span><span class=\"ff4 fc1\">245<span class=\"_ _53\"> </span></span>393</span><span style=\"display:inherit;clear:left;\">Interest charge for the year</span><span style=\"display:inherit;clear:left;\">151</span><span style=\"display:inherit;clear:left;\">133</span><span style=\"display:inherit;clear:left;\">Lease payments</span><span style=\"display:inherit;clear:left;\">(641)</span><span style=\"display:inherit;clear:left;\">(633)</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _19a\"> </span>2,362<span class=\"_ _9d\"> </span><span class=\"ff2 fc2\">2,607</span></span><span style=\"display:inherit;clear:left;\">Due in less than one year</span><span style=\"display:inherit;clear:left;\">642</span><span style=\"display:inherit;clear:left;\">501</span><span style=\"display:inherit;clear:left;\">Due after more than one year</span><span style=\"display:inherit;clear:left;\">1,720</span><span style=\"display:inherit;clear:left;\">2,106</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _19a\"> </span>2,362<span class=\"_ _9d\"> </span><span class=\"ff2 fc2\">2,607</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-79-1": {
   "value": "<span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2024</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=\"_ _43\"> </span><span class=\"ff4 fc1\">500<span class=\"_ _6d\"> </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=\"_ _c8\"> </span><span class=\"ff4 fc1\">1,250<span class=\"_ _3a\"> </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=\"_ _26\"> </span><span class=\"ff4 fc1\">300<span class=\"_ _93\"> </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=\"_ _e5\"> </span><span class=\"ff4 fc1\">2,000<span class=\"_ _3a\"> </span></span>2,000</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _19a\"> </span>4,050<span class=\"_ _3a\"> </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=\"_ _43\"> </span><span class=\"ff4 fc1\">171<span class=\"_ _6d\"> </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=\"_ _cb\"> </span><span class=\"ff4 fc1\">441<span class=\"_ _42\"> </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=\"_ _26\"> </span><span class=\"ff4 fc1\">200<span class=\"_ _93\"> </span></span>200</span><span style=\"display:inherit;clear:left;\">T<span class=\"_ _16\"></span>otal prefer<span class=\"_ _2\"></span>ence shares r<span class=\"_ _2\"></span>ecognised as a financial liability (see note below)<span class=\"_ _a7\"> </span><span class=\"ff4 fc1\">812<span class=\"_ _42\"> </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=\"_ _e5\"> </span><span class=\"ff4 fc1\">1,439<span class=\"_ _3a\"> </span></span>1,439</span><span style=\"display:inherit;clear:left;\">At 31 March <span class=\"_ _19a\"> </span>2,251<span class=\"_ _3a\"> </span><span class=\"ff2 fc2\">2,251</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-78-1": {
   "value": "<span style=\"display:inherit;clear:left;\">At 1 April 2024, the Company held 2,726,306 Ordinary shar<span class=\"_ _2\"></span>es with 152,992 shares held in tr<span class=\"_ _2\"></span>easury<span class=\"_ _16\"></span>. During the year<span class=\"_ _3\"></span>, 505 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=\"_ _16\"></span>ou Earn (\u201cSA<span class=\"_ _3\"></span>YE\u201d) scheme. Shares held in treasury </span><span style=\"display:inherit;clear:left;\">at 31 March 2025 wer<span class=\"_ _2\"></span>e 152,487. In the prior year<span class=\"_ _16\"></span>, 71,899 treasury shares wer<span class=\"_ _2\"></span>e utilised under the 2020 SA<span class=\"_ _3\"></span>YE scheme. The </span><span style=\"display:inherit;clear:left;\">remaining tr<span class=\"_ _2\"></span>easury shares ar<span class=\"_ _2\"></span>e held to fulfil the requir<span class=\"_ _3\"></span>ements of any future Company SA<span class=\"_ _3\"></span>YE schemes for eligible employees. The </span><span style=\"display:inherit;clear:left;\">market value of these shares at 31 Mar<span class=\"_ _2\"></span>ch 2025 was \u00a30.7 million (2024: \u00a30.7 million). Dividend income from, and voting rights </span><span style=\"display:inherit;clear:left;\">on, the shares held in tr<span class=\"_ _2\"></span>easury have been waived.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-80-1": {
   "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=\"_ _16\"></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=\"_ _1d7\"> </span>Issued<span class=\"_ _b\"> </span>Cancelled</span><span style=\"display:inherit;clear:left;\">2024</span><span style=\"display:inherit;clear:left;\">2020<span class=\"_ _4f\"> </span><span class=\"fc2\">\u00a33.06<span class=\"_ _79\"> </span>February 2024<span class=\"_ _18\"> </span>78,069<span class=\"_ _97\"> </span>(71,899)<span class=\"_ _c\"> </span>(5,665)<span class=\"_ _117\"> </span>505</span></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=\"_ _16\"></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;\">2024<span class=\"_ _1e\"> </span>Issued<span class=\"_ _9\"> </span>Lapsed</span><span style=\"display:inherit;clear:left;\">2025</span><span style=\"display:inherit;clear:left;\">2020<span class=\"_ _4f\"> </span>\u00a33.06<span class=\"_ _79\"> </span>February 2024<span class=\"_ _6d\"> </span><span class=\"ff4 fc1\">505<span class=\"_ _34\"> </span>(505)<span class=\"_ _c3\"> </span>\u2014<span class=\"_ _8d\"> </span>\u2014</span></span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-81-1": {
   "value": "<span style=\"display:inherit;clear:left;\">The remuneration of dir<span class=\"_ _2\"></span>ectors is set out in note 6 and in the Directors\u2019 Remuneration Report for each of the categories specified </span><span style=\"display:inherit;clear:left;\">in 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 </span><span style=\"display:inherit;clear:left;\">Directors\u2019 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 </span><span style=\"display:inherit;clear:left;\">in 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 </span><span style=\"display:inherit;clear:left;\">Ordinary shar<span class=\"_ _2\"></span>eholders. These Cumulative Second Prefer<span class=\"_ _2\"></span>ence shares ar<span class=\"_ _3\"></span>e beneficially owned by Caffyn Family Holdings Limited </span><span style=\"display:inherit;clear:left;\">(\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 capital of Holdings is </span><span style=\"display:inherit;clear:left;\">held by close relatives of those dir<span class=\"_ _2\"></span>ectors. Holdings controls dir<span class=\"_ _2\"></span>ectly 42.3% (2024: 42.3%) of the voting rights of Caffyns plc. The </span><span style=\"display:inherit;clear:left;\">directors and shar<span class=\"_ _2\"></span>eholders of Holdings are also beneficial holders of 496,816 (2024: 496,816) Or<span class=\"_ _2\"></span>dinary shares in Caf<span class=\"_ _3\"></span>fyns plc </span><span style=\"display:inherit;clear:left;\">repr<span class=\"_ _2\"></span>esenting a further 10.5% (2024: 10.5%) of the voting rights. It is, therefor<span class=\"_ _2\"></span>e, considered that the Caf<span class=\"_ _3\"></span>fyn family is the ultimate </span><span style=\"display:inherit;clear:left;\">controlling party<span class=\"_ _16\"></span>. As requir<span class=\"_ _2\"></span>ed under the Stock Exchange Listing Rules, the Company entered into a Relationship Agr<span class=\"_ _2\"></span>eement </span><span style=\"display:inherit;clear:left;\">with Holdings on 6 November 2014, whereby Holdings undertakes to the Company that it shall exer<span class=\"_ _2\"></span>cise its voting rights and </span><span style=\"display:inherit;clear:left;\">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 their respective </span><span style=\"display:inherit;clear:left;\">voting rights and exercise all their r<span class=\"_ _2\"></span>espective powers to ensure, to the extent that they ar<span class=\"_ _2\"></span>e able by the exercise of such rights to </span><span style=\"display:inherit;clear:left;\">procur<span class=\"_ _2\"></span>e, that:</span><span style=\"display:inherit;clear:left;\">a) <span class=\"_ _1aa\"> </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=\"_ _16\"></span>s length and on normal commercial terms;</span><span style=\"display:inherit;clear:left;\">b) <span class=\"_ _7e\"> </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=\"_ _1aa\"> </span>neither Holdings nor any of its associates will propose or pr<span class=\"_ _2\"></span>ocure the pr<span class=\"_ _2\"></span>oposal of a shareholder r<span class=\"_ _3\"></span>esolution, 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% (2024: 15.0%) of the issued Or<span class=\"_ _2\"></span>dinary share capital of the </span><span style=\"display:inherit;clear:left;\">Company<span class=\"_ _16\"></span>. Dividends of \u00a315,000 were paid to directors in the year (2024: \u00a330,000).</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-82-1": {
   "value": "<span style=\"display:inherit;clear:left;\">31<span class=\"_ _1\"></span>. C<span class=\"_ _1\"></span>apital commitment<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">Purchase of f<span class=\"_ _1\"></span>ixed asset<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">The Group and the Company had capital commitments at 31 Mar<span class=\"_ _2\"></span>ch 2025 of \u00a30.2 million (2024: \u00a3Nil).</span><span style=\"display:inherit;clear:left;\">32<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span> Continge<span class=\"_ _1\"></span>nt liabilit<span class=\"_ _1\"></span>y</span><span style=\"display:inherit;clear:left;\">Regulator<span class=\"_ _1\"></span>y inves<span class=\"_ _1\"></span>tigation into discretionar<span class=\"_ _0\"></span>y commis<span class=\"_ _1\"></span>sion arrange<span class=\"_ _1\"></span>ments</span><span style=\"display:inherit;clear:left;\">In October 2024, the High Court ruled that lenders and credit br<span class=\"_ _2\"></span>okers are liable to customers wher<span class=\"_ _2\"></span>e the disclosure of </span><span style=\"display:inherit;clear:left;\">commission was insufficient to obtain the customer\u2019<span class=\"_ _c7\"></span>s informed consent and that a fiduciary duty was held to exist between </span><span style=\"display:inherit;clear:left;\">the credit br<span class=\"_ _2\"></span>oker (motor retailer) and the customer<span class=\"_ _16\"></span>. The outcome of the case was unexpected and caused stakeholders </span><span style=\"display:inherit;clear:left;\">considerable unease and concern around historic finance commission in the sector<span class=\"_ _16\"></span>. As soon as was practicable after the ruling </span><span style=\"display:inherit;clear:left;\">the Company moved to full disclosure to customers of any applicable finance commission and ther<span class=\"_ _2\"></span>e has been no noticeable </span><span style=\"display:inherit;clear:left;\">change in consumer behaviour<span class=\"_ _16\"></span>. In April 2025, the Supreme Court heard an appeal against this High Court ruling and is expected </span><span style=\"display:inherit;clear:left;\">to make its own ruling in July 2025.</span><span style=\"display:inherit;clear:left;\">The Financial Conduct Authority (\u201cFCA\u201d) has launched an investigation into discretionary commission arrangements within </span><span style=\"display:inherit;clear:left;\">the automotive finance sector<span class=\"_ _16\"></span>. Preliminary findings from the FCA r<span class=\"_ _2\"></span>eview suggest that motor finance providers, and motor </span><span style=\"display:inherit;clear:left;\">finance credit br<span class=\"_ _2\"></span>okers (including motor dealers) who have engaged in motor finance agreements involving discr<span class=\"_ _2\"></span>etionary </span><span style=\"display:inherit;clear:left;\">commission arrangements could be impacted. The Company ceased sales involving discretionary commission arrangements </span><span style=\"display:inherit;clear:left;\">in approximately 2014. The FCA have indicated that an update on their investigation will be given following the decision of the </span><span style=\"display:inherit;clear:left;\">Supreme Court.</span><span style=\"display:inherit;clear:left;\">As this investigation is ongoing, the Company does not have sufficient certainty over the natur<span class=\"_ _2\"></span>e, timing or value of any potential </span><span style=\"display:inherit;clear:left;\">financial impact to be able to estimate the liability<span class=\"_ _16\"></span>, if any<span class=\"_ _3\"></span>, that may arise for the Company<span class=\"_ _16\"></span>. As a result, no liability has been </span><span style=\"display:inherit;clear:left;\">recognised at 31 Mar<span class=\"_ _2\"></span>ch 2025 in respect of this investigation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-82-2": {
   "value": "<span style=\"display:inherit;clear:left;\">31<span class=\"_ _1\"></span>. C<span class=\"_ _1\"></span>apital commitment<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">Purchase of f<span class=\"_ _1\"></span>ixed asset<span class=\"_ _1\"></span>s</span><span style=\"display:inherit;clear:left;\">The Group and the Company had capital commitments at 31 Mar<span class=\"_ _2\"></span>ch 2025 of \u00a30.2 million (2024: \u00a3Nil).</span><span style=\"display:inherit;clear:left;\">32<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span> Continge<span class=\"_ _1\"></span>nt liabilit<span class=\"_ _1\"></span>y</span><span style=\"display:inherit;clear:left;\">Regulator<span class=\"_ _1\"></span>y inves<span class=\"_ _1\"></span>tigation into discretionar<span class=\"_ _0\"></span>y commis<span class=\"_ _1\"></span>sion arrange<span class=\"_ _1\"></span>ments</span><span style=\"display:inherit;clear:left;\">In October 2024, the High Court ruled that lenders and credit br<span class=\"_ _2\"></span>okers are liable to customers wher<span class=\"_ _2\"></span>e the disclosure of </span><span style=\"display:inherit;clear:left;\">commission was insufficient to obtain the customer\u2019<span class=\"_ _c7\"></span>s informed consent and that a fiduciary duty was held to exist between </span><span style=\"display:inherit;clear:left;\">the credit br<span class=\"_ _2\"></span>oker (motor retailer) and the customer<span class=\"_ _16\"></span>. The outcome of the case was unexpected and caused stakeholders </span><span style=\"display:inherit;clear:left;\">considerable unease and concern around historic finance commission in the sector<span class=\"_ _16\"></span>. As soon as was practicable after the ruling </span><span style=\"display:inherit;clear:left;\">the Company moved to full disclosure to customers of any applicable finance commission and ther<span class=\"_ _2\"></span>e has been no noticeable </span><span style=\"display:inherit;clear:left;\">change in consumer behaviour<span class=\"_ _16\"></span>. In April 2025, the Supreme Court heard an appeal against this High Court ruling and is expected </span><span style=\"display:inherit;clear:left;\">to make its own ruling in July 2025.</span><span style=\"display:inherit;clear:left;\">The Financial Conduct Authority (\u201cFCA\u201d) has launched an investigation into discretionary commission arrangements within </span><span style=\"display:inherit;clear:left;\">the automotive finance sector<span class=\"_ _16\"></span>. Preliminary findings from the FCA r<span class=\"_ _2\"></span>eview suggest that motor finance providers, and motor </span><span style=\"display:inherit;clear:left;\">finance credit br<span class=\"_ _2\"></span>okers (including motor dealers) who have engaged in motor finance agreements involving discr<span class=\"_ _2\"></span>etionary </span><span style=\"display:inherit;clear:left;\">commission arrangements could be impacted. The Company ceased sales involving discretionary commission arrangements </span><span style=\"display:inherit;clear:left;\">in approximately 2014. The FCA have indicated that an update on their investigation will be given following the decision of the </span><span style=\"display:inherit;clear:left;\">Supreme Court.</span><span style=\"display:inherit;clear:left;\">As this investigation is ongoing, the Company does not have sufficient certainty over the natur<span class=\"_ _2\"></span>e, timing or value of any potential </span><span style=\"display:inherit;clear:left;\">financial impact to be able to estimate the liability<span class=\"_ _16\"></span>, if any<span class=\"_ _3\"></span>, that may arise for the Company<span class=\"_ _16\"></span>. As a result, no liability has been </span><span style=\"display:inherit;clear:left;\">recognised at 31 Mar<span class=\"_ _2\"></span>ch 2025 in respect of this investigation.</span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  },
  "pp-value-83-1": {
   "value": "Caffyns plcMeads Road Eastbourne East Sussex BN20 7DR",
   "dimensions": {
    "concept": "ifrs-full:PrincipalPlaceOfBusiness",
    "language": "en",
    "entity": "scheme:213800ZKS5B1M3YXVV76",
    "period": "2024-04-01T00:00:00/2025-04-01T00:00:00"
   }
  }
 }
}