Company registration number 08670309 (England and Wales)
YOURPARKINGSPACE LIMITED
FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022
PAGES FOR FILING WITH REGISTRAR
YOURPARKINGSPACE LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 11
YOURPARKINGSPACE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2022
31 December 2022
- 1 -
31 December 2022
30 June 2022
Notes
£
£
£
£
Fixed assets
Intangible assets
5
2,933,681
2,238,407
Tangible assets
6
3,339,361
2,945,076
Investments
7
186
186
6,273,228
5,183,669
Current assets
Stocks
3,765
-
Debtors falling due after more than one year
8
2,409,088
1,299,787
Debtors falling due within one year
8
1,468,725
1,149,084
Cash at bank and in hand
4,451,335
1,169,026
8,332,913
3,617,897
Creditors: amounts falling due within one year
9
(21,092,464)
(11,911,702)
Net current liabilities
(12,759,551)
(8,293,805)
Net liabilities
(6,486,323)
(3,110,136)
Capital and reserves
Called up share capital
12
8,003
7,214
Share premium account
5,277,887
5,277,887
Profit and loss reserves
(11,772,213)
(8,395,237)
Total equity
(6,486,323)
(3,110,136)

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

These financial statements have been prepared and delivered 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 10 October 2023 and are signed on its behalf by:
C Cridland
Director
Company Registration No. 08670309
YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 DECEMBER 2022
- 2 -
1
Accounting policies
Company information

YourParkingSpace Limited is a private company limited by shares incorporated in England and Wales. The registered office is Level 4, 2 Redman Place, London, E20 1JQ.

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.The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

The financial statements have been prepared on a going concern basis.true

 

The directors expect that the company will continue to successfully manage its business risks to continue to trade for the foreseeable future and they consider it is appropriate to continue to adopt the going concern basis in preparing the financial statements.

 

In support of this, YourParkingSpace Limited has developed cash flow projections for the next three years, which indicate that it will have sufficient liquidity to meet its financial obligations as they fall due.

 

The company has considered various factors that affect its business, such as the current economic climate, ongoing investments in new technologies, customer acquisition and retention, and economic uncertainties.

 

It has a strong financing position and a robust risk management framework, which further support its going concern status.

 

YourParkingSpace Limited has no significant debt maturities over the next three years. In addition, the company was acquired by Flowbird in July 2022, and is now a subsidiary of the larger Flowbird parent company, which provides access to additional capital support as agreed upon during the acquisition of YourParkingSpace Limited.

 

The company acknowledges that its success is dependent on several factors, such as market conditions, operational effectiveness, and strategic execution. YourParkingSpace Limited has appropriate measures in place to manage these risks and uncertainties, such as diversifying its revenue and customer streams, enhancing its digital capabilities, implementing health and safety measures, and monitoring key performance indicators.

1.3
Reporting period

The company shortened its period to 31 December 2022 in order to has its year end in line with its new group. Hence the current period will not be entirely comparable with the prior and future periods.

YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
1
Accounting policies
(Continued)
- 3 -
1.4
Turnover

Turnover is recognized at the fair value of the consideration received or receivable for services provided in the normal course of business, and is shown net of value added tax and other sales related taxes.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.5
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation 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:

Development costs
5 Years Straight Line
1.7
Tangible fixed assets

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

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

Plant and equipment
3 Years Straight Line
Fixtures and fittings
4 Years Straight Line
Computers
3 Years Straight Line

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 credited or charged to profit or loss.

1.8
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any 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.

YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
1
Accounting policies
(Continued)
- 4 -
1.9
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

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.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.10
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

1.11
Cash and cash equivalents

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.

1.12
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
1
Accounting policies
(Continued)
- 5 -
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

 

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors and loans from fellow group companies, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.13
Equity instruments

Equity instruments issued by the company 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 company.

1.14
Taxation

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

YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
1
Accounting policies
(Continued)
- 6 -
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 company’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 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.

1.15
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.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.16
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.17
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 leases asset are consumed.

1.18
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.

YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
- 7 -
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.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Deferred tax asset

The directors have prepared forecasts and reviewed their assumptions when determining the probability of future profits to utilise the deferred tax asset against. The directors consider that future profits will be sufficiently large to fully utilise the taxable losses to date.

Development costs and amortisation

The directors have considered the development time as a percentage of hours worked by employees when determining the capitalisation of wages and salaries expenses. The directors have applied their understanding of the business and the ability of the company to use the developed software when calculating the useful economic life of the capitalised development costs.

3
Employees

The average monthly number of persons (including directors) employed by the company during the period was:

Dec 2022
Jun 2022
Number
Number
Total
118
90
4
Taxation
Dec 2022
Jun 2022
£
£
Current tax
UK corporation tax on profits for the current period
(138,275)
(432,750)
Adjustments in respect of prior periods
-
0
(7,291)
Total current tax
(138,275)
(440,041)
Deferred tax
Origination and reversal of timing differences
(1,109,301)
(259,136)
Total tax credit
(1,247,576)
(699,177)
YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
- 8 -
5
Intangible fixed assets
Development
Costs
£
Cost
At 1 July 2022
2,852,767
Additions
1,029,630
At 31 December 2022
3,882,397
Amortisation and impairment
At 1 July 2022
614,360
Amortisation charged for the period
334,356
At 31 December 2022
948,716
Carrying amount
At 31 December 2022
2,933,681
At 30 June 2022
2,238,407
6
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 July 2022
3,965,825
9,024
328,746
4,303,595
Additions
1,319,918
583
153,383
1,473,884
Disposals
(309,373)
-
0
-
0
(309,373)
At 31 December 2022
4,976,370
9,607
482,129
5,468,106
Depreciation and impairment
At 1 July 2022
1,235,183
4,573
118,763
1,358,519
Depreciation charged in the period
710,369
1,136
67,909
779,414
Eliminated in respect of disposals
(9,188)
-
0
-
0
(9,188)
At 31 December 2022
1,936,364
5,709
186,672
2,128,745
Carrying amount
At 31 December 2022
3,040,006
3,898
295,457
3,339,361
At 30 June 2022
2,730,642
4,451
209,983
2,945,076
7
Fixed asset investments
Dec 2022
Jun 2022
£
£
Shares in group undertakings and participating interests
186
186
YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
- 9 -
8
Debtors
Dec 2022
Jun 2022
Amounts falling due within one year:
£
£
Trade debtors
245,525
152,622
Corporation tax recoverable
571,025
432,750
Amounts owed by group undertakings
283,158
166,726
Other debtors
369,017
396,986
1,468,725
1,149,084
Dec 2022
Jun 2022
Amounts falling due after more than one year:
£
£
Deferred tax asset
2,409,088
1,299,787
Total debtors
3,877,813
2,448,871
9
Creditors: amounts falling due within one year
Dec 2022
Jun 2022
£
£
Other borrowings
-
0
1,978,277
Trade creditors
5,809,839
4,391,561
Amounts owed to group undertakings
10,121,172
644,919
Taxation and social security
437,329
476,780
Other creditors
2,259,346
1,903,261
Accruals and deferred income
2,464,778
2,516,904
21,092,464
11,911,702

Included within other borrowings is an investor loan of £nil (Jun 2022: £1,868,562), repayable only on the date of an exit event. A charge is held over property owned by the entity as security.

10
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:

Assets
Assets
Dec 2022
Jun 2022
Balances:
£
£
Accelerated capital allowances
(959,015)
(841,524)
Tax losses
3,368,103
2,141,311
2,409,088
1,299,787
YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
10
Deferred taxation
(Continued)
- 10 -
2022
Movements in the period:
£
Asset at 1 July 2022
(1,299,787)
Credit to profit or loss
(1,109,301)
Asset at 31 December 2022
(2,409,088)

The deferred tax asset set out above relates to taxable losses from the current and prior periods. This is included in the financial statements on the basis that directors believe it is probable that these will be utilised in future periods. The directors believe that the asset will begin reversing by financial year end 2024.

11
Share-based payment transactions

The share options became available to be exercised on 13 July 2022 when the company was acquired. At this point, the entire qualifying share options were settled.

12
Called up share capital
Dec 2022
Jun 2022
Dec 2022
Jun 2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
A shares of 1p each
200,000
200,000
2,000
2,000
B Shares of 0.00001p each
499,800,000
499,800,000
50
50
Ordinary Shares of 1p each
595,330
516,470
5,953
5,164
500,595,330
500,516,470
8,003
7,214
13
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Mark Cassidy FCA
Statutory Auditor:
Mercer & Hole LLP
14
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

Dec 2022
Jun 2022
£
£
2,861,663
46,100

On 23 December 2022 the company signed a lease for a new office, as the previous lease came to an end.

YOURPARKINGSPACE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 DECEMBER 2022
- 11 -
15
Parent company

YourParkingSpace Limited is a subsidiary of Motion UK Bidco Limited. The registered office of Motion UK Bidco Limited is: 10 Willis Way Fleets Industrial Estate, Poole, Dorset, United Kingdom, BH15 3SS.

The accounts are being consolidated with the ultimate French owner, Mobility 1 SAS France, and will be publicly available at https://www.inpi.fr/.

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