Company Registration No. 03317003 (England and Wales)
Moore Kingston Smith HR Consultancy Limited
Annual Report and Financial Statements
For the year ended 30 April 2023
Moore Kingston Smith HR Consultancy Limited
Company Information
Directors
D.T. Martine
M.B. Penfold
J.M. Sherman
Secretary
I. Rixon
Company number
03317003
Registered office
9 Appold Street
London
EC2A 2AP
Auditor
Price Bailey LLP
Tennyson House
Cambridge Business Park
Cambridge
CB4 0WZ
Moore Kingston Smith HR Consultancy Limited
Contents
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 6
Income statement
7
Statement of financial position
8
Statement of changes in equity
9
Notes to the financial statements
10 - 17
Moore Kingston Smith HR Consultancy Limited
Directors' Report
For the year ended 30 April 2023
Page 1

The directors present their annual report and financial statements for the year ended 30 April 2023.

Principal activities

The company's principal activity throughout the year was that of the provision of human resource support and consultancy services.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

R.M. Cummings
(Resigned 18 September 2022)
D.T. Martine
M.B. Penfold
A.C. Cretten
(Resigned 12 October 2022)
J.M. Sherman
Results and dividends

The results for the year are set out on page 7.

Ordinary dividends were paid amounting to £110,000. The directors do not recommend payment of a final dividend.

Qualifying third party indemnity provisions

The parent, Moore Kingston Smith LLP, has entered into qualifying third party indemnity arrangements for the benefit of all company directors. These provisions remain in force at the reporting date.

Auditor

The auditor, Price Bailey LLP, is deemed to be reappointed under section 487 (2) of the Companies Act 2006.

Statement of disclosure to auditor

Each of the Directors in office at the date of approval of this annual report confirms that:

On behalf of the board
M.B. Penfold
Director
11 September 2023
Moore Kingston Smith HR Consultancy Limited
Directors' Responsibilities Statement
For the year ended 30 April 2023
Page 2

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

 

 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Moore Kingston Smith HR Consultancy Limited
Independent Auditor's Report
to the Members of Moore Kingston Smith HR Consultancy Limited
Page 3
Opinion

We have audited the financial statements of Moore Kingston Smith HR Consultancy Limited (the 'company') for the year ended 30 April 2023 which comprise the Income Statement, the Statement Of Financial Position, the Statement of Changes in Equity and notes to the financial statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors’ use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Moore Kingston Smith HR Consultancy Limited
Independent Auditor's Report (Continued)
to the Members of Moore Kingston Smith HR Consultancy Limited
Page 4

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Directors' Report.

 

We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion:

 

Responsibilities of directors

As explained more fully in the Directors' Responsibilities Statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

 

In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Moore Kingston Smith HR Consultancy Limited
Independent Auditor's Report (Continued)
to the Members of Moore Kingston Smith HR Consultancy Limited
Page 5

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

As part of an audit in accordance with ISAs (UK) we exercise professional judgement and maintain professional scepticism throughout the audit. We also:

 

We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.

Moore Kingston Smith HR Consultancy Limited
Independent Auditor's Report (Continued)
to the Members of Moore Kingston Smith HR Consultancy Limited
Page 6

Explanation as to what extent the audit was considered capable of detecting irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design

procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

 

The objectives of our audit in respect of fraud, are; to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses to those assessed risks; and to respond appropriately to instances of fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both management and those charged with governance of the company.

 

Our approach was as follows:

 

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

Use of this report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Martin Clapson FCA (Senior Statutory Auditor)
for and on behalf of Price Bailey LLP
11 September 2023
Chartered Accountants
Tennyson House
Statutory Auditor
Cambridge Business Park
Cambridge, CB4 0WZ
Moore Kingston Smith HR Consultancy Limited
Income statement
For the year ended 30 April 2023
Page 7
2023
2022
Notes
£
£
Turnover
3
1,000,179
938,735
Cost of sales
(542,183)
(440,999)
Gross profit
457,996
497,736
Administrative expenses
(322,090)
(483,956)
Operating profit
4
135,906
13,780
Profit before taxation
135,906
13,780
Tax on profit on ordinary activities
6
(23,890)
1,830
Profit for the financial year
112,016
15,610

The income statement has been prepared on the basis that all operations are continuing operations.

Moore Kingston Smith HR Consultancy Limited
Statement Of Financial Position
As at 30 April 2023
Page 8
2023
2022
Notes
£
£
£
£
Fixed assets
Investments
10
1
1
Current assets
Debtors
12
177,726
140,666
Cash at bank and in hand
42,540
43,928
220,266
184,594
Creditors: amounts falling due within one year
13
(137,803)
(104,147)
Net current assets
82,463
80,447
Total assets less current liabilities
82,464
80,448
Capital and reserves
Called up share capital
14
20,000
20,000
Profit and loss reserves
62,464
60,448
Total equity
82,464
80,448
The financial statements were approved by the board of directors and authorised for issue on 11 September 2023 and are signed on its behalf by:
M.B. Penfold
Director
Company Registration No. 03317003
Moore Kingston Smith HR Consultancy Limited
Statement Of Changes in Equity
For the year ended 30 April 2023
Page 9
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 May 2021
20,000
44,838
64,838
Year ended 30 April 2022:
Profit  for the year
-
15,610
15,610
Balance at 30 April 2022
20,000
60,448
80,448
Year ended 30 April 2023:
Profit and total comprehensive income for the year
-
112,016
112,016
Dividends
7
-
(110,000)
(110,000)
Balance at 30 April 2023
20,000
62,464
82,464
Moore Kingston Smith HR Consultancy Limited
Notes to the Financial Statements
For the year ended 30 April 2023
Page 10
1
Accounting policies
Company information

Moore Kingston Smith HR Consultancy Limited is a company limited by shares domiciled and incorporated in England and Wales. The registered office is 9 Appold Street, London, EC2A 2AP.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest pound.

The financial statements have been prepared on the historical cost convention .The principal accounting policies adopted are set out below.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
Exemptions for qualifying entities under FRS 102

The company has taken advantage of the following exemptions under the provisions of FRS 102:

(i)    The requirements of Section 7 Statement of Cash Flows and Section 3 Financial Statement     Presentation paragraph 3.17 (d) to prepare a statement of cash flows on the basis that the     company is a qualifying entity and the company's ultimate parent, Moore Kingston Smith LLP,     includes the company's cash flows in its consolidated financial statements;

(ii)    The requirements of Section 11 paragraphs 11.39 to 11.48(a) and Section 12 paragraphs 12.26      to 12.29A, regarding disclosures for financial liabilities and assets, as the equivalent     disclosures required by FRS 102 are included in the consolidated financial statements of the    group in which the entity is consolidated; and

(iii)     From disclosing the company key management personnel compensation, as required by     paragraph 33.7.

1.4
Turnover

Turnover represents the receivable amounts for services provided and recoverable disbursements net of value added tax, all of which arose within the UK. Turnover is recognised when the right to consideration has arisen through the performance under each assignment undertaken.

 

Income from retainer agreements is recognised evenly over the period of the retainer.

 

Income from other contracts accrues as the contract progresses by reference to the work performed. Turnover which had not been invoiced at the balance sheet date is shown as unbilled debtors.

1.5
Tangible fixed assets

Tangible fixed assets are stated at cost less accumulated depreciation. Depreciation is recognised so as to write off the cost of assets less their estimated residual values over their useful lives as follows

Office furniture
20% straight line
Computer equipment
33.3% straight line
Moore Kingston Smith HR Consultancy Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2023
1
Accounting policies
(Continued)
Page 11
1.6
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

1.7
Investments in subsidiary companies

Interests in subsidiaries, associates and jointly controlled entities are held at cost less accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

 

A subsidiary is an entity controlled by the Company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
Cash at bank and in hand

Cash at bank and in hand are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.9
Financial instruments

Basic financial instruments are measured at amortised cost. The company has no other financial instruments or basic financial instruments measured at fair value.

1.10
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Moore Kingston Smith HR Consultancy Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2023
1
Accounting policies
(Continued)
Page 12
Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the income statement, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.12
Retirement benefits

The company makes payments to defined contribution schemes in the form of personal pension plans of its employees. The funds of the scheme are independently administered by trustees and are held separately from the company.

1.13
Leases

Rentals payable under operating leases are charged to the income statement on a straight line basis over the lease term.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

 

There are no critical accounting estimates or judgements applied by the directors which have a significant impact on the amounts disclosed in the financial statements.

3
Turnover

Turnover arises from:

2023
2022
£
£
Consultancy fes
1,000,179
938,735
The turnover and profit before tax are attributable to the one principal activity of the company, all of which arose in the United Kingdom.
Moore Kingston Smith HR Consultancy Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2023
Page 13
4
Operating profit
2023
2022
Operating profit for the year is stated after charging:
£
£
Directors' emoluments for qualifying services
81,223
186,361
Fees payable to the company's auditor for the audit of the company's financial statements
3,150
3,150
The number of directors for whom retirement benefits are accruing under the defined contribution scheme amounted to nil (2022 - 2). Pension contributions of £7,310 (2022:£15,353) were paid in the year and included in directors' emoluments above.
5
Employees

The average number of persons (including directors) employed by the company during the year was: 10 (2022:10)

2023
2022
Number
Number
Directors
1
2
Professional staff
8
7
Support staff
1
1
10
10
Professional and support staff are employed by Moore Kingston Smith Group Services Limited, part of the Moore Kingston Smith Group.The amounts recharged by Moore Kingston Smith Group Services Limited to this company are as follows:
Employment costs
2023
2022
£
£
Wages and salaries
508,811
505,230
Social security costs
59,795
53,852
Pension costs
27,427
31,612
596,033
590,694
Moore Kingston Smith HR Consultancy Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2023
Page 14
6
Taxation
2023
2022
£
£
Current tax
Corporation tax on profits for the current period
26,411
2,521
Adjustments in respect of prior periods
(2,521)
(4,351)
Total current tax charge
23,890
(1,830)

The charge for the year can be reconciled to the profit per the income statement as follows:

2023
2022
£
£
Profit before taxation
135,906
13,780
Expected tax charge based on the standard rate of corporation tax in the UK of 19.49% (2022: 19.00%)
26,492
2,618
Effects of:
Timing differences for tax deductible allowances
(81)
(97)
Adjustments in respect of prior years
(2,521)
(4,351)
(2,602)
(4,448)
Tax expense for the year
23,890
(1,830)
7
Dividends
2023
2022
£
£
Final paid
110,000
-
0
8
Pensions

During the year the company made pension payments of £27,427 to personal pension plans (2022: £31,612).

 

Pension payments outstanding at the year end amounted to £nil (2022: £nil).

Moore Kingston Smith HR Consultancy Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2023
Page 15
9
Tangible fixed assets
Office furniture
Computer equipment
Total
£
£
£
Cost
At 1 May 2022
16,678
16,700
33,378
Disposals
(16,678)
(16,700)
(33,378)
At 30 April 2023
-
0
-
0
-
Depreciation
At 1 May 2022
16,678
16,700
33,378
Eliminated in respect of disposals
(16,678)
(16,700)
(33,378)
At 30 April 2023
-
0
-
0
-
0
Carrying amount
At 1 May 2022 and 30 April 2023
-
0
-
0
-
0
10
Fixed asset investments
2023
2022
Notes
£
£
Investments in subsidiaries
11
1
1
11
Subsidiaries

Details of the company's subsidiary at 30 April 2023 is as follows:

Name of
Country of
Nature of business
Class of
% Held
undertaking
incorporation
shareholding
Direct
HR Insight Limited
England and Wales
Dormant
Ordinary £1
100.00
Its registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.
The aggregate capital and reserves and the result for the year of the subsidiary noted above was as follows:
Name of undertaking
Profit/(Loss)
Capital and Reserves
£
£
HR Insight Limited
-
1
Moore Kingston Smith HR Consultancy Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2023
Page 16
12
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
159,764
131,019
Amounts due from fellow group undertakings
-
0
197
Prepayments and accrued income
17,962
9,450
177,726
140,666
13
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
22,016
15,972
Amounts due to ultimate parent undertaking
13,470
10,486
Amounts owed to other group undertakings
58,451
1
Corporation tax
26,411
2,521
Other taxation and social security
2,909
9,877
Accruals and deferred income
14,546
65,290
137,803
104,147
14
Share capital
2023
2022
£
£
Ordinary share capital
Allotted and fully paid
20,000 Ordinary shares of £1 each
20,000
20,000
15
Related party transactions

The members of Moore Kingston Smith LLP, the company's ultimate parent undertaking, own a controlling interest of a partnership which owns a property rented to Moore Kingston Smith HR Consultancy Limited on normal commercial terms.

 

The related party transactions were as follows:
2023
2022
£
£
Rent paid to property partnership
-
25,920
Balance owed to property partnership
-
-
From 1 April 2022 rent paid to property partnership has been recharged from Moore Kingston Smith LLP.
Moore Kingston Smith HR Consultancy Limited
Notes to the Financial Statements (Continued)
For the year ended 30 April 2023
Page 17
16
Ultimate parent undertaking and related party transactions

The company is a wholly owned subsidiary of Devonshire Group Services Limited.

                                    

As at 30 April 2023 in the directors' opinion, the company's ultimate parent undertaking and controlling party was Moore Kingston Smith LLP.         

                                    

At 30 April 2023 the company was a wholly owned subsidiary of Moore Kingston Smith LLP and is included in their consolidated financial statements which are publicly available from the LLP's registered office. Consequently, the company is exempt under the terms of FRS 102 from disclosing related party transactions with entities that are part of the Moore Kingston Smith LLP group.

 

Subsequent to the year end, following investment from Waterland BV, Manneken UK Holdco Limited, became the ultimate parent undertaking and controlling party on 30 June 2023.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2023-04-302022-05-01falseCCH SoftwareCCH Accounts Production 2023.200R.M. CummingsD.T. MartineM.B. PenfoldA.C. CrettenJ.M. ShermanI. Rixon122016033170032022-05-012023-04-3003317003bus:Director22022-05-012023-04-3003317003bus:Director32022-05-012023-04-3003317003bus:Director52022-05-012023-04-3003317003bus:CompanySecretary12022-05-012023-04-3003317003bus:Director12022-05-012023-04-3003317003bus:Director42022-05-012023-04-3003317003bus:RegisteredOffice2022-05-012023-04-30033170032023-04-30033170032021-05-012022-04-3003317003dpl:Item12022-05-012023-04-3003317003dpl:Item22021-05-012022-04-30033170032022-04-3003317003core:CurrentFinancialInstruments2023-04-3003317003core:CurrentFinancialInstruments2022-04-3003317003core:ShareCapital2023-04-3003317003core:ShareCapital2022-04-3003317003core:RetainedEarningsAccumulatedLosses2023-04-3003317003core:RetainedEarningsAccumulatedLosses2022-04-3003317003core:ShareCapital2021-04-3003317003core:RetainedEarningsAccumulatedLosses2021-04-30033170032021-04-3003317003core:FurnitureFittings2022-05-012023-04-3003317003core:ComputerEquipment2022-05-012023-04-3003317003core:UKTax2022-05-012023-04-3003317003core:UKTax2021-05-012022-04-3003317003core:FurnitureFittings2022-04-3003317003core:ComputerEquipment2022-04-30033170032022-04-3003317003core:FurnitureFittings2023-04-3003317003core:ComputerEquipment2023-04-3003317003core:Non-currentFinancialInstruments2023-04-3003317003core:Non-currentFinancialInstruments2022-04-3003317003bus:PrivateLimitedCompanyLtd2022-05-012023-04-3003317003bus:FRS1022022-05-012023-04-3003317003bus:Audited2022-05-012023-04-3003317003bus:FullAccounts2022-05-012023-04-30xbrli:purexbrli:sharesiso4217:GBP