Company registration number 08946927 (England and Wales)
MACTECH ENERGY GROUP LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023
PAGES FOR FILING WITH REGISTRAR
MACTECH ENERGY GROUP LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 13
MACTECH ENERGY GROUP LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT 30 JUNE 2023
30 June 2023
- 1 -
30 June 2023
31 December 2021
Notes
£
£
£
£
Fixed assets
Intangible assets
3
39,840
-
0
Tangible assets
4
31,097
28,959
Investments
5
2,623,945
2,623,945
2,694,882
2,652,904
Current assets
Debtors
7
170,518
286,761
Cash at bank and in hand
40,016
991
210,534
287,752
Creditors: amounts falling due within one year
8
(217,500)
(109,317)
Net current (liabilities)/assets
(6,966)
178,435
Total assets less current liabilities
2,687,916
2,831,339
Provisions for liabilities
(4,737)
(236)
Net assets
2,683,179
2,831,103
Capital and reserves
Called up share capital
10
2,630,000
2,630,000
Profit and loss reserves
53,179
201,103
Total equity
2,683,179
2,831,103

The directors of the company have elected not to include a copy of the income statement within the financial statements.true

For the financial period ended 30 June 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476.

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

MACTECH ENERGY GROUP LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 JUNE 2023
30 June 2023
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 5 February 2024 and are signed on its behalf by:
A W McFarlane
Director
Company Registration No. 08946927
MACTECH ENERGY GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 30 JUNE 2023
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2021
2,630,000
173,002
2,803,002
Year ended 31 December 2021:
Profit and total comprehensive income for the year
-
28,101
28,101
Balance at 31 December 2021
2,630,000
201,103
2,831,103
Period ended 30 June 2023:
Profit and total comprehensive income for the period
-
97,076
97,076
Dividends
-
(245,000)
(245,000)
Balance at 30 June 2023
2,630,000
53,179
2,683,179
MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 30 JUNE 2023
- 4 -
1
Accounting policies
Company information

Mactech Energy Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 23 Claremont Road, Whitley Bay, Tyne & Wear, NE26 3TN.

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 company meets its day to day working capital requirements through cash generated from operations and bank borrowings.

The company’s forecasts and projections for the next twelve months show that the company should be able to continue in operational existence for that period, taking into account reasonable possible changes in trading performance.

 

Based on the factors set out above the directors believe that it remains appropriate to prepare the financial statements on a going concern basis.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recovered.

1.4
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.

MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
1
Accounting policies
(Continued)
- 5 -
1.5
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:

Software
33% straight line
Development costs
33% straight line
1.6
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
5-6 years striaght line in accordance with the length of the lease
Plant and equipment
25% straight line
Fixtures and fittings
33% straight line
Computers
33% straight line
Motor vehicles
25% 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.

1.7
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.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
1
Accounting policies
(Continued)
- 6 -
1.8
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.

1.9
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.

1.10
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's statement of financial position 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.

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.

MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
1
Accounting policies
(Continued)
- 7 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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.

1.11
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.

1.12
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.

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.

1.13
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.

MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
1
Accounting policies
(Continued)
- 8 -
1.14
Retirement benefits

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

1.15
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.

2
Employees

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

2023
2021
Number
Number
Total
21
3
3
Intangible fixed assets
Other
£
Cost
At 1 January 2022
-
0
Additions
45,384
At 30 June 2023
45,384
Amortisation and impairment
At 1 January 2022
-
0
Amortisation charged for the period
5,544
At 30 June 2023
5,544
Carrying amount
At 30 June 2023
39,840
At 31 December 2021
-
0
MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
- 9 -
4
Tangible fixed assets
Leasehold improvements
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 January 2022
-
0
16,480
1,950
3,670
8,200
30,300
Additions
5,792
-
0
2,617
19,521
-
0
27,930
Disposals
-
0
(4,950)
-
0
-
0
(8,200)
(13,150)
At 30 June 2023
5,792
11,530
4,567
23,191
-
0
45,080
Depreciation and impairment
At 1 January 2022
-
0
687
108
204
342
1,341
Depreciation charged in the period
644
5,473
1,436
6,787
2,221
16,561
Eliminated in respect of disposals
-
0
(1,356)
-
0
-
0
(2,563)
(3,919)
At 30 June 2023
644
4,804
1,544
6,991
-
0
13,983
Carrying amount
At 30 June 2023
5,148
6,726
3,023
16,200
-
0
31,097
At 31 December 2021
-
0
15,793
1,842
3,466
7,858
28,959
5
Fixed asset investments
2023
2021
£
£
Shares in group undertakings and participating interests
2,623,945
2,623,945
6
Subsidiaries

Details of the company's subsidiaries at 30 June 2023 are as follows:

MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
6
Subsidiaries
(Continued)
- 10 -
Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Mactech Inspection Limited
23 Claremont Road, Whitley Bay, Tyne And Wear, NE26 3TN
Offering of inspection services personnel, workforce solutions and temporary site facilities solutions across all energy sectors.
Ordinary
100.00
ME Project Management Limited
23 Claremont Road, Whitley Bay, Tyne And Wear, NE26 3TN
Provision of workforce, planning process and project solutions to the nuclear industry and other highly complex regulated industries on a journey to net zero.
Ordinary
100.00
ME Project Payroll Solutions Limited
23 Claremont Road, Whitley Bay, Tyne And Wear, NE26 3TN
Provision of workforce, planning process and project solutions to the nuclear industry and other highly complex regulated industries on a journey to net zero.
Ordinary
100.00
ME Global Resources Limited
23 Claremont Road, Whitley Bay, Tyne And Wear, NE26 3TN
Provision of workforce, planning process and project solutions to the nuclear industry and other highly complex regulated industries on a journey to net zero.
Ordinary
100.00

On 5 July 2023 subsequent to the reporting date, the directors of Mactech Inspection Limited resolved to wind up the company.

7
Debtors
2023
2021
Amounts falling due within one year:
£
£
Trade debtors
10,381
-
0
Amounts owed by group undertakings
95,671
228,024
Other debtors
12,211
26,576
Prepayments and accrued income
52,255
32,161
170,518
286,761
MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
- 11 -
8
Creditors: amounts falling due within one year
2023
2021
£
£
Bank loans and overdrafts
-
0
5,045
Trade creditors
51,890
5,455
Corporation tax
39,926
4,795
Other taxation and social security
109,748
73,503
Other creditors
4
4
Accruals and deferred income
15,932
20,515
217,500
109,317

Included in borrowings is a overdraft facility with HSBC UK Bank PLC which is secured by way of a fixed and floating charge over the assets of the company. The amount outstanding at the period end was £nil (2021 - £5,045).

9
Retirement benefit schemes
2023
2021
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
21,941
2,169

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Included in the statement of financial position are unpaid pension contributions of £5,752 (2021 - £6,101).

10
Called up share capital
2023
2021
2023
2021
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2,628,422
2,628,422
2,630,000
2,630,000
'A' shares of £1 each
263
263
-
-
'B' shares of £1 each
263
263
-
-
'C' shares of £1 each
263
263
-
-
'D' shares of £1 each
263
263
-
-
'E' shares of £1 each
263
263
-
-
'F' shaares of £1 each
263
263
-
-
MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
10
Called up share capital
(Continued)
- 12 -

Rights to dividends - Subject to the provisions of the Act, the directors may, in their absolute discretion, declare dividends on any class shares and when so determining may vary the dividend payable between the different classes of shares.

 

Redemption - Shall on redemption entitle the holders to have the assets of the company available for the distribution among the members applied, in priority to any other class of shares, in paying to them pari passu the capital payable on such shares, but the holders thereof shall not be entitled to share in any surplus capital or further payment.

 

Winding up - Shall on winding up entitle the holders to have the assets of the company available for the distribution among the members applied, in priority to any other class of shares, in paying to them pari passu the capital payable on such shares, but the holders thereof shall not be entitled to share in any surplus capital or further payment.

 

Voting - Shall not be entitled by reason of their holding such shares to receive notice of, attend or vote at any general meeting of the company.

11
Events after the reporting date

Subsuequent to the reporting date, 100 Y ordinary £0.10 shares were issued on 1 December 2023 for a total consideration of £12,000.

12
Related party transactions

Mactech Invesco Properties Limited is related by virtue of directors in common, Mr K M S McFarlane and Mrs H McFarlane. During the period, Mactech Energy Group Limited paid rent to Mactech Invesco Properties Limited totalling £30,333 (2021 - £6,439). All transactions are undertaken on an arms length basis. At the period end, the balance outstanding was £nil (2021 - £nil).

 

Mactech Inspection Retirement Benefit Scheme is related by virtue of beneficiaries, Mr K M S McFarlane and Mrs H McFarlane. During the period, Mactech Energy Group Limited paid rent to Mactech Inspection Retirement Benefit Scheme totalling £10,643 (2021 - £nil). All transactions are undertaken on an arms length basis. At the period end, the balance outstanding was £nil (2021 - £nil).

 

The company undertook related party transactions with wholly owned members of Mactech Energy Group during the period and has taken the exemption from disclosure of these transactions available under paragraph 33.1A of FRS102.

13
Directors' transactions

Dividends totalling £230,000 (2021 - £0) were paid in the period in respect of shares held by the company's directors.

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
A W McFarlane - Loan account
-
26,240
153,113
(179,019)
334
26,240
153,113
(179,019)
334
MACTECH ENERGY GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 30 JUNE 2023
- 13 -
14
Parent company

The ultimate controlling party is A W McFarlane by virtue of his majority shareholding in the company.

2023-06-302022-01-01false05 February 2024CCH SoftwareCCH Accounts Production 2023.300No description of principal activityA W McFarlaneH McFarlaneK M S McFarlaneS ThorneS C RichardsonA M DaviesJ F A Stricklandfalse089469272022-01-012023-06-30089469272023-06-30089469272021-12-3108946927core:IntangibleAssetsOtherThanGoodwill2023-06-3008946927core:IntangibleAssetsOtherThanGoodwill2021-12-3108946927core:LeaseholdImprovements2023-06-3008946927core:PlantMachinery2023-06-3008946927core:FurnitureFittings2023-06-3008946927core:ComputerEquipment2023-06-3008946927core:MotorVehicles2023-06-3008946927core:LeaseholdImprovements2021-12-3108946927core:PlantMachinery2021-12-3108946927core:FurnitureFittings2021-12-3108946927core:ComputerEquipment2021-12-3108946927core:MotorVehicles2021-12-3108946927core:CurrentFinancialInstrumentscore:WithinOneYear2023-06-3008946927core:CurrentFinancialInstrumentscore:WithinOneYear2021-12-3108946927core:CurrentFinancialInstruments2023-06-3008946927core:CurrentFinancialInstruments2021-12-3108946927core:ShareCapital2023-06-3008946927core:ShareCapital2021-12-3108946927core:RetainedEarningsAccumulatedLosses2023-06-3008946927core:RetainedEarningsAccumulatedLosses2021-12-3108946927core:ShareCapital2020-12-3108946927core:RetainedEarningsAccumulatedLosses2020-12-3108946927bus:Director12022-01-012023-06-3008946927core:RetainedEarningsAccumulatedLosses2021-01-012021-12-31089469272021-01-012021-12-3108946927core:RetainedEarningsAccumulatedLosses2022-01-012023-06-3008946927core:IntangibleAssetsOtherThanGoodwill2022-01-012023-06-3008946927core:ComputerSoftware2022-01-012023-06-3008946927core:DevelopmentCostsCapitalisedDevelopmentExpenditure2022-01-012023-06-3008946927core:LeaseholdImprovements2022-01-012023-06-3008946927core:PlantMachinery2022-01-012023-06-3008946927core:FurnitureFittings2022-01-012023-06-3008946927core:ComputerEquipment2022-01-012023-06-3008946927core:MotorVehicles2022-01-012023-06-3008946927core:IntangibleAssetsOtherThanGoodwill2021-12-3108946927core:LeaseholdImprovements2021-12-3108946927core:PlantMachinery2021-12-3108946927core:FurnitureFittings2021-12-3108946927core:ComputerEquipment2021-12-3108946927core:MotorVehicles2021-12-31089469272021-12-3108946927core:Subsidiary12022-01-012023-06-3008946927core:Subsidiary22022-01-012023-06-3008946927core:Subsidiary32022-01-012023-06-3008946927core:Subsidiary42022-01-012023-06-300894692712022-01-012023-06-3008946927core:Subsidiary212022-01-012023-06-3008946927core:Subsidiary312022-01-012023-06-3008946927core:Subsidiary412022-01-012023-06-3008946927core:Subsidiary112022-01-012023-06-3008946927bus:PrivateLimitedCompanyLtd2022-01-012023-06-3008946927bus:SmallCompaniesRegimeForAccounts2022-01-012023-06-3008946927bus:FRS1022022-01-012023-06-3008946927bus:AuditExemptWithAccountantsReport2022-01-012023-06-3008946927bus:Director22022-01-012023-06-3008946927bus:Director32022-01-012023-06-3008946927bus:Director42022-01-012023-06-3008946927bus:Director52022-01-012023-06-3008946927bus:Director62022-01-012023-06-3008946927bus:Director72022-01-012023-06-3008946927bus:FullAccounts2022-01-012023-06-30xbrli:purexbrli:sharesiso4217:GBP