Company registration number 09560616 (England and Wales)
YAREAL HUMBY LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
YAREAL HUMBY LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 10
YAREAL HUMBY LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Intangible assets
4
240,219
240,547
Tangible assets
5
25,972,517
25,174,200
Investments
6
1
1
26,212,737
25,414,748
Current assets
Stocks
1,324,732
1,997,424
Debtors
7
3,910,607
2,325,095
Cash at bank and in hand
665,913
2,279,480
5,901,252
6,601,999
Creditors: amounts falling due within one year
8
(3,182,514)
(3,691,261)
Net current assets
2,718,738
2,910,738
Total assets less current liabilities
28,931,475
28,325,486
Creditors: amounts falling due after more than one year
9
-
0
(116,249)
Provisions for liabilities
(118,563)
(157,712)
Net assets
28,812,912
28,051,525
Capital and reserves
Called up share capital
10
10,000
10,000
Share premium account
27,346,012
27,346,012
Profit and loss reserves
1,456,900
695,513
Total equity
28,812,912
28,051,525

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 7 February 2024 and are signed on its behalf by:
Mr R J Taylor
Mr J B Unsworth
Director
Director
Company registration number 09560616 (England and Wales)
YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
1
Accounting policies
Company information

Yareal Humby Limited is a private company limited by shares incorporated in England and Wales. The registered office is Third Floor, 20 Old Bailey, London, EC4M 7AN. The head office address is 17 Salop Road, Oswestry, SY11 2NR.

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 freehold properties at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. The company has the support of its ultimate parent and thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

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 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.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 5 years.

 

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 3 -
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:

Entitlements
5 years
Shooting rights
none, see below

Costs directly attributable to the purchase of the shooting rights are amortised over 5 years. However, shooting rights are held under the revaluation model and are carried at a revalued amount, being their fair value (market value) at the reporting end date. As the shooting rights are revalued to their fair value each year, they are not amortised. This departs from a requirement of the Companies Act 2006 which requires all intangible assets to be amortised, this departure from the provisions of the Act is required in order to achieve a fair presentation. Management has concluded that the financial statements present fairly the entity's financial position and financial performance.

 

Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity; such gains and losses are recognised in profit or loss.

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:

Freehold land and buildings
0-2% Straight line
Plant and machinery
20% Straight line
Fixtures, fittings & equipment
20% Straight line
Motor vehicles
20% Straight line

Freehold land is not depreciated. Freehold properties are assessed on an individual basis and are either depreciated at 2% straight line or not depreciated as they are recognised on a revaluation basis instead. The land and buildings which are not depreciated, depart from the requirement in the Companies Act 2006 for all fixed assets to be depreciated. This departure from the Act is required in order to achieve a fair presentation. Management has concluded that the financial statements present fairly the entity's financial position and financial performance.

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.

YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 4 -
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.

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
Stocks

Stocks are valued at cost, except for agricultural produce. Agricultural produce is measured at fair value less costs to sell, at the point of harvest. This valuation is considered to represent its net realisable value.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
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.

YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 5 -
1.11
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 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.

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, 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.

1.12
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.

1.13
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 company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 6 -
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.

1.14
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.

1.15
Retirement benefits

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

1.16
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 as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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.

YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 7 -
3
Employees

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

2023
2022
Number
Number
Total
-
0
-
0

The wages and salaries shown in the profit and loss account relate to employees of Yareal UK Limited, of which their wages are recharged. There is no payroll for Yareal Humby Limited.

4
Intangible fixed assets
Goodwill
Entitlements
Shooting rights
Total
£
£
£
£
Cost or valuation
At 1 January 2023 and 31 December 2023
1,100,000
230,221
240,000
1,570,221
Amortisation and impairment
At 1 January 2023
1,100,000
229,674
-
0
1,329,674
Amortisation charged for the year
-
0
328
-
0
328
At 31 December 2023
1,100,000
230,002
-
0
1,330,002
Carrying amount
At 31 December 2023
-
0
219
240,000
240,219
At 31 December 2022
-
0
547
240,000
240,547

The directors consider the value of the shooting rights to be £240,000 at 31 December 2022 on the basis of market value for similar rights.

If revalued assets were stated on an historical cost basis rather than a fair value basis, the total amounts included would have been as follows:

2023
2022
£
£
Cost
240,000
240,000
Accumulated amortisation
-
-
Carrying value
240,000
240,000
YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 8 -
5
Tangible fixed assets
Freehold land and buildings
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
Cost or valuation
At 1 January 2023
24,707,778
1,831,920
6,012
2,500
26,548,210
Additions
-
0
59,442
1,775
20,000
81,217
Disposals
-
0
(21,804)
-
0
-
0
(21,804)
Revaluation
980,950
-
0
-
0
-
0
980,950
At 31 December 2023
25,688,728
1,869,558
7,787
22,500
27,588,573
Depreciation and impairment
At 1 January 2023
164,426
1,203,420
4,414
1,750
1,374,010
Depreciation charged in the year
26,038
234,163
786
2,500
263,487
Eliminated in respect of disposals
-
0
(21,441)
-
0
-
0
(21,441)
At 31 December 2023
190,464
1,416,142
5,200
4,250
1,616,056
Carrying amount
At 31 December 2023
25,498,264
453,416
2,587
18,250
25,972,517
At 31 December 2022
24,543,352
628,500
1,598
750
25,174,200

Out of the total carrying amount of £453,416 (2022 - £628,500), plant and machinery with a carrying amount of £321,167 (2022 - £430,367) have been pledged to secure borrowings of the company. The company is not allowed to pledge these assets as security for other borrowings or to sell them to another entity.

Out of the total carrying amount of £25,498,265, land and buildings with a carrying amount of £24,386,840 were revalued at 31 December 2023 by Knight Frank Chartered Surveyors, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

For the assets that are carried at their revalued amount, if these assets were measured using the cost model, the carrying amounts would be as follows:

2023
2022
£
£
Cost
25,917,779
25,917,779
6
Fixed asset investments
2023
2022
£
£
Other investments other than loans
1
1
YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
7
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
272,199
198,534
Amounts owed by group undertakings
2,806,943
1,044,552
Other debtors
126,610
131,916
3,205,752
1,375,002
2023
2022
Amounts falling due after more than one year:
£
£
Deferred tax asset
704,855
950,093
Total debtors
3,910,607
2,325,095
8
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
190,936
302,704
Amounts owed to group undertakings
2,838,246
3,236,375
Other creditors
153,332
152,182
3,182,514
3,691,261

Included within other creditors is £116,174 (2022 - £116,239) relating to an outstanding hire purchase liability which is secured against fixed assets.

 

It is the board's intention to capitalise amounts owed to group undertakings totalling £2,838,246 during the year ended 31 December 2024.

9
Creditors: amounts falling due after more than one year
2023
2022
£
£
Other creditors
-
0
116,249

Included within other creditors is £nil (2022 - £116,249) relating to an outstanding hire purchase liability which is secured against fixed assets.

 

YAREAL HUMBY LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 10 -
10
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
10,000
10,000
10,000
10,000
11
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:
Robert Hall
Statutory Auditor:
Mitchell Charlesworth (Audit) Limited
12
Related party transactions

During the year there have been transactions with Blodwell Farm, Mr R J Taylor's personal farm, There have been electricity recharges made to Blodwell Farm totalling £215,916 (2022 - £nil), sales of livestock toalling £2,250 (2022 - £nil) and sales of maize and straw totaling £nil (2022 - £13,216). The balance outstanding at the year end was £215,916 which is included in trade debtors (2022 - £13,216). This balance is to be settled within nine months of the year end.

 

The company has taken advantage of the exemption conferred by Financial Reporting Standard 102 Section 33 "Related Party Disclosures" paragraph 33.1A not to disclose transactions with certain group companies on the grounds that 100% of voting rights in the company are controlled by the group.

13
Parent company

Yareal Humby Limited is wholly owned subsidiary of Yareal UK Limited. The results of Yareal Humby Limited are included in the consolidated financial statements of Yareal UK Limited, whose registered office is Third Floor, 20 Old Bailey, London, EC4M 7AN.

2023-12-312023-01-01false09 February 2024CCH SoftwareCCH Accounts Production 2023.200No description of principal activityThis audit opinion is unqualifiedMr R J TaylorMr J B UnsworthMs V M Newman095606162023-01-012023-12-31095606162023-12-31095606162022-12-3109560616core:Goodwill2023-12-3109560616core:PatentsTrademarksLicencesConcessionsSimilar2023-12-3109560616core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-12-3109560616core:Goodwill2022-12-3109560616core:PatentsTrademarksLicencesConcessionsSimilar2022-12-3109560616core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2022-12-3109560616core:LandBuildingscore:OwnedOrFreeholdAssets2023-12-3109560616core:PlantMachinery2023-12-3109560616core:FurnitureFittings2023-12-3109560616core:MotorVehicles2023-12-3109560616core:LandBuildingscore:OwnedOrFreeholdAssets2022-12-3109560616core:PlantMachinery2022-12-3109560616core:FurnitureFittings2022-12-3109560616core:MotorVehicles2022-12-3109560616core:CurrentFinancialInstrumentscore:WithinOneYear2023-12-3109560616core:CurrentFinancialInstrumentscore:WithinOneYear2022-12-3109560616core:Non-currentFinancialInstrumentscore:AfterOneYear2023-12-3109560616core:Non-currentFinancialInstrumentscore:AfterOneYear2022-12-3109560616core:CurrentFinancialInstruments2023-12-3109560616core:CurrentFinancialInstruments2022-12-3109560616core:ShareCapital2023-12-3109560616core:ShareCapital2022-12-3109560616core:SharePremium2023-12-3109560616core:SharePremium2022-12-3109560616core:RetainedEarningsAccumulatedLosses2023-12-3109560616core:RetainedEarningsAccumulatedLosses2022-12-3109560616bus:Director12023-01-012023-12-3109560616bus:Director22023-01-012023-12-3109560616core:Goodwill2023-01-012023-12-3109560616core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109560616core:PatentsTrademarksLicencesConcessionsSimilar2023-01-012023-12-3109560616core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-01-012023-12-3109560616core:LandBuildingscore:OwnedOrFreeholdAssets2023-01-012023-12-3109560616core:PlantMachinery2023-01-012023-12-3109560616core:FurnitureFittings2023-01-012023-12-3109560616core:MotorVehicles2023-01-012023-12-31095606162022-01-012022-12-3109560616core:Goodwill2022-12-3109560616core:PatentsTrademarksLicencesConcessionsSimilar2022-12-3109560616core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2022-12-31095606162022-12-3109560616core:LandBuildingscore:OwnedOrFreeholdAssets2022-12-3109560616core:PlantMachinery2022-12-3109560616core:FurnitureFittings2022-12-3109560616core:MotorVehicles2022-12-3109560616core:WithinOneYear2023-12-3109560616core:WithinOneYear2022-12-3109560616core:AfterOneYear2023-12-3109560616core:AfterOneYear2022-12-3109560616core:Non-currentFinancialInstruments2023-12-3109560616core:Non-currentFinancialInstruments2022-12-3109560616bus:PrivateLimitedCompanyLtd2023-01-012023-12-3109560616bus:SmallCompaniesRegimeForAccounts2023-01-012023-12-3109560616bus:FRS1022023-01-012023-12-3109560616bus:Audited2023-01-012023-12-3109560616bus:Director32023-01-012023-12-3109560616bus:FullAccounts2023-01-012023-12-31xbrli:purexbrli:sharesiso4217:GBP