Company registration number SC015064 (Scotland)
RATHO PARK GOLF CLUB LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
RATHO PARK GOLF CLUB LIMITED
COMPANY INFORMATION
Directors
Mr I Forbes
Mr A H Crawford
Mr B Robertson
Mrs I O'Neill
Mr C McIntyre
Miss S Maclean
Mr D Campbell
Mr F McGuire
(Appointed 20 November 2022)
Mr S Black
(Appointed 20 November 2022)
Mr G J Donald
(Appointed 20 November 2022)
Secretary
Mr R Dobbie
Company number
SC015064
Registered office
Ratho Park Golf Club Limited
Ratho
Edinburgh
EH28 8NX
Auditor
Geoghegans
Chartered Accountants
6 St Colme Street
Edinburgh
EH3 6AD
RATHO PARK GOLF CLUB LIMITED
CONTENTS
Page
Directors' report
1 - 2
Independent auditor's report
3 - 5
Income statement
6
Statement of financial position
7
Statement of changes in equity
8
Notes to the financial statements
9 - 13
RATHO PARK GOLF CLUB LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 JULY 2023
- 1 -

The directors present their annual report and financial statements for the year ended 31 July 2023.

Principal activities

The principal activity of the company in the year under review was that of running a private golf club on the outskirts of Edinburgh on behalf of the club members.

Directors

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

Mr A W Johnston
(Resigned 20 November 2022)
Mr I Forbes
Mr A H Crawford
Mr P J Hurst
(Resigned 20 November 2022)
Mr G Mackenzie
(Resigned 20 November 2022)
Mr B Robertson
Mrs I O'Neill
Mr C McIntyre
Miss S Maclean
Mr D Campbell
Mr F McGuire
(Appointed 20 November 2022)
Mr S Black
(Appointed 20 November 2022)
Mr G J Donald
(Appointed 20 November 2022)
Auditor

Geoghegans were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Statement of directors' responsibilities

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 surplus or deficit 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.

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 company’s auditor 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 company’s auditor is aware of that information.

RATHO PARK GOLF CLUB LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
- 2 -
Small companies exemption

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

On behalf of the board
Mrs I O'Neill
Director
19 November 2023
RATHO PARK GOLF CLUB LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF RATHO PARK GOLF CLUB LIMITED
- 3 -
Opinion

We have audited the financial statements of Ratho Park Golf Club Limited (the 'company') for the year ended 31 July 2023 which comprise the income statement, the statement of financial position, the statement of changes in equity 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 Financial Reporting Standard 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.

Opinions on other matters prescribed by the Companies Act 2006

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

RATHO PARK GOLF CLUB LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF RATHO PARK GOLF CLUB LIMITED
- 4 -
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 in relation to which 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.

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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures to respond to those risks including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we consider the following:

 

 

As a result of these procedures, we consider the opportunities and incentives that may exist within the company for fraud. In common with all audits under ISAs (UK), we perform specific procedures to respond to the risk of management override.

We also obtain an understanding of the legal and regulatory environment in which the company operates, focusing on those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements and those which may be fundamental to the company’s ability to operate.

RATHO PARK GOLF CLUB LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF RATHO PARK GOLF CLUB LIMITED
- 5 -

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

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 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.

Paul Marshall
Senior Statutory Auditor
For and on behalf of Geoghegans
19 November 2023
Chartered Accountants
Statutory Auditor
6 St Colme Street
Edinburgh
EH3 6AD
RATHO PARK GOLF CLUB LIMITED
INCOME STATEMENT
FOR THE YEAR ENDED 31 JULY 2023
- 6 -
2023
2022
£
£
Turnover
878,776
797,968
Cost of sales
(179,615)
(157,944)
Gross surplus
699,161
640,024
Administrative expenses
(705,468)
(619,275)
Other operating income
25,906
17,550
Operating surplus
19,599
38,299
Interest receivable and similar income
6,492
308
Interest payable and similar expenses
(6,225)
(1,382)
Surplus before taxation
19,866
37,225
Tax on surplus
(2,853)
(4,151)
Surplus for the financial year
17,013
33,074
RATHO PARK GOLF CLUB LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 JULY 2023
31 July 2023
- 7 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
809,809
742,335
Current assets
Stocks
5,425
5,256
Debtors
5
10,877
4,990
Cash at bank and in hand
595,207
699,197
611,509
709,443
Creditors: amounts falling due within one year
6
(391,358)
(408,352)
Net current assets
220,151
301,091
Total assets less current liabilities
1,029,960
1,043,426
Creditors: amounts falling due after more than one year
7
(44,268)
(74,747)
Net assets
985,692
968,679
Reserves
Other reserves
100,000
100,000
Income and expenditure account
885,692
868,679
Members' funds
985,692
968,679

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 19 November 2023 and are signed on its behalf by:
Mrs I O'Neill
Director
Company registration number SC015064 (Scotland)
RATHO PARK GOLF CLUB LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JULY 2023
- 8 -
Development fund
Retained earnings
Total
£
£
£
Balance at 1 August 2021
100,000
835,605
935,605
Year ended 31 July 2022:
Surplus and total comprehensive income for the year
-
33,074
33,074
Balance at 31 July 2022
100,000
868,679
968,679
Year ended 31 July 2023:
Surplus and total comprehensive income for the year
-
17,013
17,013
Balance at 31 July 2023
100,000
885,692
985,692
RATHO PARK GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JULY 2023
- 9 -
1
Accounting policies
Company information

Ratho Park Golf Club Limited is a private company limited by guarantee incorporated in Scotland. The registered office is Ratho Park Golf Club Limited, Ratho, Edinburgh, EH28 8NX.

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.

1.2
Turnover

Turnover represents net income received from subscriptions, visitor tickets, entry fees, bar sales, food sales and other income. These are stated net of value added tax.

1.3
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.

 

Expenditures on capital assets individually in excess of £1,000 are capitalised as part of tangible fixed assets. Any VAT which is irrecoverable on the purchase of a tangible fixed asset is included in the cost of the asset.

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:

Property improvements
2.5% straight line
Heritable property
2% straight line
Plant and equipment
20% straight line
Fixtures and fittings
20% straight line
Leasehold plant and equipment
20% straight line

Freehold land and buildings where the expected realisable value is considered to be greater than cost are not depreciated.

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 surplus or deficit.

1.4
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).

RATHO PARK GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
1
Accounting policies
(Continued)
- 10 -
1.5
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 costs that have been incurred in bringing the stocks to their present location and condition.

1.6
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. Bank overdrafts are shown within borrowings in current liabilities.

1.7
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 surplus for the year. Taxable surplus differs from net surplus 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.

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 surplus. 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 surplus 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 surplus 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.

1.8
Retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate.

1.9
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense.

 

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.

RATHO PARK GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
1
Accounting policies
(Continued)
- 11 -
1.10
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised at the lower of the asset's fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to the income statement so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to the income statement 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.

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.

3
Employees

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

2023
2022
Number
Number
Total
15
15
RATHO PARK GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
- 12 -
4
Tangible fixed assets
Property improvements
Heritable property
Plant and equipment
Fixtures and fittings
Leasehold plant and equipment
Total
£
£
£
£
£
£
Cost
At 1 August 2022
1,364,910
107,244
463,286
1,266
270,988
2,207,694
Additions
90,994
-
0
71,168
-
0
-
0
162,162
At 31 July 2023
1,455,904
107,244
534,454
1,266
270,988
2,369,856
Depreciation and impairment
At 1 August 2022
840,419
44,739
415,413
1,266
163,522
1,465,359
Depreciation charged in the year
29,827
-
0
26,283
-
0
38,578
94,688
At 31 July 2023
870,246
44,739
441,696
1,266
202,100
1,560,047
Carrying amount
At 31 July 2023
585,658
62,505
92,758
-
0
68,888
809,809
At 31 July 2022
524,491
62,505
47,873
-
0
107,466
742,335
5
Debtors
2023
2022
Amounts falling due within one year:
£
£
Other debtors
10,877
4,990
6
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
5,108
13,200
Trade creditors
17,877
17,580
Corporation tax
2,853
4,151
Other taxation and social security
5,453
6,532
Other creditors
360,067
366,889
391,358
408,352

A standard security has been granted over the company's land and buildings in favour of Lloyds Banking Group.

 

A bond and floating charge has also been granted over the whole assets of the company.

 

RATHO PARK GOLF CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JULY 2023
- 13 -
7
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
15,000
20,067
Other creditors
29,268
54,680
44,268
74,747

A standard security has been granted over the company's land and buildings in favour of Lloyds Banking Group.

 

A bond and floating charge has also been granted over the whole assets of the company.

8
Related party transactions

The Directors are of the opinion that there are no related party transactions in the current or prior year.

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