Change.org Worldwide Limited
Annual Report and Financial Statements
For the year ended 31 December 2022
Company Registration No. 07960195 (England and Wales)
Change.org Worldwide Limited
Company Information
Directors
B M Rattray
N Bearlin-Allardice
(Appointed 6 July 2022)
A Sebro Jr.
(Appointed 6 July 2022)
Company number
07960195
Registered office
6th Floor
9 Appold Street
London
EC2A 2AP
Auditor
Moore Kingston Smith LLP
6th Floor
9 Appold Street
London
EC2A 2AP
Business address
The Trampery
239 Old Street
London
United Kingdom
EC1V 9EY
Change.Org Worldwide Limited
Change.org Worldwide Limited
Contents
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 6
Group profit and loss account
7
Group balance sheet
8
Company balance sheet
9
Notes to the financial statements
10 - 17
Change.org Worldwide Limited
Directors' Report
For the year ended 31 December 2022
Page 1

The directors present their annual report and financial statements for the year ended 31 December 2022.

Directors

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

I Savadogo
(Resigned 6 July 2022)
B M Rattray
B Joffe-Walt
(Resigned 24 June 2022)
N Bearlin-Allardice
(Appointed 6 July 2022)
A Sebro Jr.
(Appointed 6 July 2022)
Auditor

The auditors, Kingston Smith LLP, are deemed to be reappointed under section 487 (2) of the Companies Act 2006.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
A Sebro Jr.
Director
13 March 2023
Change.org Worldwide Limited
Directors' Responsibilities Statement
For the year ended 31 December 2022
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 group and company, and of the profit or loss of the group 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 group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and 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 group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Change.Org Worldwide Limited
Change.org Worldwide Limited
Independent Auditor's Report
To the Members of Change.Org Worldwide Limited
Page 3
Opinion

We have audited the financial statements of Change.org Worldwide Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 December 2022 which comprise the Group Profit and Loss Account, the Group Balance Sheet, the Company Balance Sheet and notes to the financial statements, including 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 group 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 group's and parent 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.

Change.Org Worldwide Limited
Change.org Worldwide Limited
Independent Auditor's Report (Continued)
To the Members of Change.Org Worldwide 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 group and parent 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 group's and parent 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 group or the parent company or to cease operations, or have no realistic alternative but to do so.

Change.Org Worldwide Limited
Change.org Worldwide Limited
Independent Auditor's Report (Continued)
To the Members of Change.Org Worldwide 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.

 

Change.Org Worldwide Limited
Change.org Worldwide Limited
Independent Auditor's Report (Continued)
To the Members of Change.Org Worldwide 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 our 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 for no purpose other than to draw to the attention of the company’s members those matters we are required to include in an auditor's report addressed to them. To the fullest extent permitted by law, we do not accept or assume responsibility to any party 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.

Neil Finlayson (Senior Statutory Auditor)
for and on behalf of Moore Kingston Smith LLP
20 March 2023
Chartered Accountants
Statutory Auditor
6th Floor
9 Appold Street
London
EC2A 2AP
Change.org Worldwide Limited
Group Profit and Loss Account
For the year ended 31 December 2022
Page 7
2022
2021
Notes
£
£
Turnover
4,224,757
6,345,994
Administrative expenses
(3,720,091)
(5,558,896)
Operating profit
504,666
787,098
Interest payable and similar expenses
-
(4)
Profit before taxation
504,666
787,094
Tax on profit
5
(56,012)
(100,067)
Profit for the financial year
448,654
687,027
Profit for the financial year is all attributable to the owners of the parent company.
Change.Org Worldwide Limited
Change.org Worldwide Limited
Group Balance Sheet
As at 31 December 2022
Page 8
2022
2021
Notes
£
£
£
£
Fixed assets
Intangible assets
-
-
Tangible assets
6
55,262
56,106
Current assets
Debtors
9
4,832,048
5,771,449
Cash at bank and in hand
920,419
418,323
5,752,467
6,189,772
Creditors: amounts falling due within one year
10
(2,751,068)
(3,639,103)
Net current assets
3,001,399
2,550,669
Net assets
3,056,661
2,606,775
Capital and reserves
Called up share capital
11
100
100
Other reserves
(88,927)
(90,155)
Profit and loss reserves
3,113,839
2,670,706
Equity attributable to owners of the parent company
3,025,012
2,580,651
Non-controlling interests
31,649
26,124
3,056,661
2,606,775

These financial statements have been prepared in accordance with the provisions applicable to groups and companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 13 March 2023 and are signed on its behalf by:
13 March 2023
A Sebro Jr.
Director
Change.Org Worldwide Limited
Change.org Worldwide Limited
Company Balance Sheet
As at 31 December 2022
31 December 2022
Page 9
2022
2021
Notes
£
£
£
£
Fixed assets
Tangible assets
6
42,884
51,845
Investments
7
958
958
43,842
52,803
Current assets
Debtors
9
4,291,999
5,359,410
Cash at bank and in hand
807,005
367,792
5,099,004
5,727,202
Creditors: amounts falling due within one year
10
(2,718,194)
(3,604,547)
Net current assets
2,380,810
2,122,655
Net assets
2,424,652
2,175,458
Capital and reserves
Called up share capital
11
100
100
Profit and loss reserves
2,424,552
2,175,358
Total equity
2,424,652
2,175,458

As permitted by s408 Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s profit for the year was £249,194 (2021 - £229,607 profit).

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 13 March 2023 and are signed on its behalf by:
13 March 2023
A Sebro Jr.
Director
Company Registration No. 07960195
Change.org Worldwide Limited
Notes to the Financial Statements
For the year ended 31 December 2022
Page 10
1
Accounting policies
Company information

Change.org Worldwide Limited (“the company”) is a private company, limited by shares, domiciled and incorporated in England and Wales. The registered office is 6th Floor, 9 Appold Street, London, EC2A 2AP.

 

The group consists of Change.org Worldwide Limited and one subsidiary.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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 £.

The financial statements have been prepared under the historical cost convention, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

 

1.2
Basis of consolidation

In the parent company financial statements, the cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. Investments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Change.org Worldwide Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2022
1
Accounting policies
(Continued)
Page 11

The consolidated group financial statements consist of the financial statements of the parent company Change.org Worldwide Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

 

All financial statements are made up to 31 December 2022. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

 

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

1.3
Going concern

The directors have considered possible events or conditions that might cast significant doubt on the ability of the company to continue as a going concern. The directors have made their assessment for a period of at least one year from the date of the approval of these financial statements. In particular, the directors have considered the company's forecasts and projections and have considered the potential impact of the coronavirus outbreak on the viability of the company. The company derives its turnover from its parent undertaking on a cost plus basis and therefore the coronavirus outbreak has had limited impact.

 

After making enquiries, the directors have concluded that there is a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company therefore continues to adopt the going concern basis in preparing its financial statements.

1.4
Turnover

Turnover represents the amounts (excluding value added tax) derived from its principal activity undertaken in the UK and foreign offices.

1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Leasehold improvements
33% on cost
Fixtures and fittings
33% on cost
Computers
33% on cost

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.6
Fixed asset investments

Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

 

In the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

Change.org Worldwide Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2022
1
Accounting policies
(Continued)
Page 12

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

1.7
Cash at bank and in hand

Cash and cash equivalents 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.

1.8
Financial instruments

The company has basic financial instruments measured at amortised cost, with no financial instruments classified as other or basic instruments measured at fair value.

1.9
Equity instruments

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

1.10
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 profit and loss account 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 group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

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 profit and loss account, 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 if, and only if, there is 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.

1.11
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Change.org Worldwide Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2022
1
Accounting policies
(Continued)
Page 13
1.12
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

1.13
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the group’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.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

3
Auditor's remuneration
2022
2021
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
13,900
10,650
4
Employees

The average monthly number of persons employed by the company during the year was 38 (2021: 43).

 

The average monthly number of persons employed by the group during the year was 38 (2021: 43).

 

 

 

5
Taxation
2022
2021
£
£
Current tax
UK corporation tax on profits for the current period
56,012
100,067
Change.org Worldwide Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2022
5
Taxation
(Continued)
Page 14
6
Tangible fixed assets
Group
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2022
26,178
152,949
179,127
Additions
-
0
29,434
29,434
Revaluation
(25,921)
(83,167)
(109,088)
At 31 December 2022
257
99,216
99,473
Depreciation and impairment
At 1 January 2022
25,921
97,100
123,021
Depreciation charged in the year
-
0
28,039
28,039
Revaluation
(25,921)
(80,928)
(106,849)
At 31 December 2022
-
0
44,211
44,211
Carrying amount
At 31 December 2022
257
55,005
55,262
At 31 December 2021
257
55,849
56,106
Change.org Worldwide Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2022
6
Tangible fixed assets
(Continued)
Page 15
Company
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2022
25,921
148,945
174,866
Additions
-
0
20,549
20,549
Revaluation
(25,921)
(83,167)
(109,088)
At 31 December 2022
-
0
86,327
86,327
Depreciation and impairment
At 1 January 2022
25,921
97,100
123,021
Depreciation charged in the year
-
0
27,271
27,271
Revaluation
(25,921)
(80,928)
(106,849)
At 31 December 2022
-
0
43,443
43,443
Carrying amount
At 31 December 2022
-
0
42,884
42,884
At 31 December 2021
-
0
51,845
51,845
7
Fixed asset investments
Group
Company
2022
2021
2022
2021
£
£
£
£
Investments
-
-
958
958
Movements in fixed asset investments
Company
Investments other than loans
£
Cost or valuation
At 1 January 2022 and 31 December 2022
958
Carrying amount
At 31 December 2022
958
At 31 December 2021
958
Change.org Worldwide Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2022
Page 16
8
Subsidiaries

Details of the company's subsidiary at 31 December 2022 are as follows:

 

Address: No 170, SBI Building, 2nd Floor, 2nd Cross, 1st Block, Koramangala, Bangalore, KA 560034 India.

 

The 5% minority interest is held by the immediate parent company Change.org Global Limited.

Name of undertaking
Registered
Nature of business
Class of
% Held
office
shares held
Direct
Indirect
Change.org India Private Limited
India
Sales and marketing
Ordinary
95.00
5.00

 

9
Debtors
Group
Company
2022
2021
2022
2021
Amounts falling due within one year:
£
£
£
£
Corporation tax recoverable
11,764
11,672
-
0
-
0
Amounts due from group
1,339,445
2,373,368
1,023,595
2,286,930
Other debtors
3,480,839
3,386,409
3,268,404
3,072,480
4,832,048
5,771,449
4,291,999
5,359,410
10
Creditors: amounts falling due within one year
Group
Company
2022
2021
2022
2021
£
£
£
£
Trade creditors
43,895
64,528
43,652
57,822
Amounts owed to group undertakings
2,391,685
2,390,846
2,391,686
2,390,846
Corporation tax payable
62,315
66,876
58,776
64,055
Other taxation and social security
34,386
232,205
34,386
232,205
Other creditors
218,787
884,648
189,694
859,619
2,751,068
3,639,103
2,718,194
3,604,547
Change.org Worldwide Limited
Notes to the Financial Statements (Continued)
For the year ended 31 December 2022
Page 17
11
Share capital
Group and company
2022
2021
£
£
Issued and fully paid
100 Ordinary shares of £1 each
100
100
12
Related party transactions

During the year the group invoiced its ultimate parent company Change.org PBC. sales amounting to £4,294,622 (2021: £6,301,602). As at 31 December 2022 there was an amount due to the group of £1,339,445 (2021: £2,373,368) and there was an amount owed by the group of £2,391,685 (2021: £2,390,846).

 

Included within other debtors are amounts of £2,847,323 (2021: £2,835,264) due from connected entities.

13
Controlling party

The parent undertaking of the company is Change.org Global Limited. The Change.org Charitable Foundation Inc (incorporated in the USA) is regarded by the directors as being the company's ultimate parent company.

 

The largest and smallest group in which the results of the company are consolidated is headed by The Change.org Charitable Foundation Inc incorporated in the United States of America.

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