Company Registration No. 08835184 (England and Wales)
CLEARWATER DYNAMICS LTD
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
PAGES FOR FILING WITH REGISTRAR
CLEARWATER DYNAMICS LTD
CONTENTS
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 13
CLEARWATER DYNAMICS LTD
STATEMENT OF FINANCIAL POSITION
AS AT
31 JANUARY 2024
31 January 2024
- 1 -
2024
2023
Notes
£
£
£
£
Non-current assets
Intangible assets
4
902,105
1,025,902
Property, plant and equipment
5
12,134
20,671
Investments
6
1,551
1,551
915,790
1,048,124
Current assets
Trade and other receivables - deferred tax
10
204,142
152,624
Trade and other receivables - other
7
695,362
411,512
Cash and cash equivalents
76,033
18,248
975,537
582,384
Current liabilities
8
(2,565,329)
(2,452,758)
Net current liabilities
(1,589,792)
(1,870,374)
Total assets less current liabilities
(674,002)
(822,250)
Non-current liabilities
9
(31,797)
(37,618)
Net liabilities
(705,799)
(859,868)
Equity
Called up share capital
11
2,927
2,926
Share premium account
12
901,354
901,354
Retained earnings
12
(1,610,080)
(1,764,148)
Total equity
(705,799)
(859,868)

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

For the financial year ended 31 January 2024 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 year 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.

CLEARWATER DYNAMICS LTD
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
31 JANUARY 2024
31 January 2024
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 6 March 2024 and are signed on its behalf by:
Mr W Unwin
Director
Company Registration No. 08835184
CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
- 3 -
1
Accounting policies
Company information

Clearwater Dynamics Ltd is a private company limited by shares incorporated in England and Wales. The registered office is South Wing, First Floor, Link House, 25 West Street, Poole, Dorset, BH15 1LD.

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
Business combinations

The cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination, except following the availability and application of merger relief in accordance with Section 612 of the Companies Act, whereby the cost of a business combination is recognised at the nominal value of the equity instruments issued. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill.

 

The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date.

 

Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date.

1.3
Going concern

The directors have adopted the going concern basis in preparing these accountstrue. The directors believe from their regular review of the company’s financial position and performance that the company is well placed to manage its financing and business risks satisfactorily and they therefore consider it appropriate to adopt the going concern basis in preparing these accounts.

1.4
Revenue

Revenue 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.

CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 4 -

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.

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.

Interest income is recognised when it is probable that the economic benefits will flow to the company and the amount of revenue can be measured reliably. Interest income is accrued on a time basis, by reference to the principal outstanding and the effective interest rate applicable.

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:

Software
10% straight line
Development Costs
10% straight line
1.7
Property, plant and equipment

Property, plant and equipment 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:

Leasehold improvements
25% straight line
Fixtures, fittings & equipment
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.

1.8
Non-current 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.

CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 5 -

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.

1.9
Impairment of non-current 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
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.

1.11
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 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.

CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 6 -
Basic financial assets

Basic financial assets, which include trade and other receivables 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 trade and other payables, 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 payables 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 payables 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, except following the availability and application of merger relief in accordance with Section 612 of the Companies Act, whereby the cost of a business combination is recognised at the nominal value of the equity instruments issued. 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 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.

CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 7 -
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.

1.14
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 non-current 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 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 profit or loss 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 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.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 8 -
1.17
Government grants

Government grants are recognised at the fair value of the asset received or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

 

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

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.

2
Exceptional items
2024
2023
£
£
Expenditure
Exceptional professional costs
-
41,301
Exceptional recruitment costs
-
24,010
-
65,311

In the year ended 31 January 2023, the company incurred costs of £41,301 in connection with raising of additional funds. These costs are not expected to reoccur and therefore the directors consider them to be exceptional in nature.

 

In the year ended 31 January 2023, the company incurred costs of £24,010 in connection with one-off recruitment costs. These costs are not expected to reoccur and therefore the directors consider them to be exceptional in nature.

3
Employees

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

2024
2023
Number
Number
Total
22
15
CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 9 -
4
Intangible fixed assets
Other
£
Cost
At 1 February 2023 and 31 January 2024
1,237,968
Amortisation and impairment
At 1 February 2023
212,066
Amortisation charged for the year
123,797
At 31 January 2024
335,863
Carrying amount
At 31 January 2024
902,105
At 31 January 2023
1,025,902
5
Property, plant and equipment
Leasehold improvements
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 February 2023
101,544
125,049
226,593
Additions
-
0
13,351
13,351
At 31 January 2024
101,544
138,400
239,944
Depreciation and impairment
At 1 February 2023
84,289
121,633
205,922
Depreciation charged in the year
17,255
4,633
21,888
At 31 January 2024
101,544
126,266
227,810
Carrying amount
At 31 January 2024
-
0
12,134
12,134
At 31 January 2023
17,255
3,416
20,671
6
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
1,551
1,551
CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 10 -
7
Trade and other receivables
2024
2023
Amounts falling due within one year:
£
£
Trade receivables
274,826
294,700
Corporation tax recoverable
1,981
813
Amounts owed by group undertakings
2,006
2,006
Other receivables
375,722
71,956
Prepayments and accrued income
40,827
42,037
695,362
411,512
Deferred tax asset (note 10)
204,142
152,624
899,504
564,136
8
Current liabilities
2024
2023
£
£
Bank loans and overdrafts
55,332
45,193
Trade payables
759,101
708,122
Amounts owed to group undertakings
2,348
4,587
Taxation and social security
373,161
343,415
Other borrowings
677,702
759,471
Other payables
4,503
(14,035)
Accruals and deferred income
693,182
606,005
2,565,329
2,452,758
9
Non-current liabilities
2024
2023
£
£
Bank loans and overdrafts
31,797
37,618
10
Deferred taxation

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

Assets
Assets
2024
2023
Balances:
£
£
Accelerated capital allowances
(207,205)
(181,983)
Tax losses
411,347
334,607
204,142
152,624
CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
10
Deferred taxation
(Continued)
- 11 -
2024
Movements in the year:
£
Asset at 1 February 2023
(152,624)
Credit to profit or loss
(51,518)
Asset at 31 January 2024
(204,142)

Of the deferred tax liability set out above, an amount of £nil relating to accelerated capital allowances is expected to reverse within 12 months.

11
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of 1p each
292,673
292,673
2,927
2,926

Ordinary shares carry voting rights but have no right to fixed income or fixed repayment of capital.

 

12
Reserves
Share premium

The share premium reserve contains the premium arising on issue of equity shares, net of issue expenses.

Retained earnings

Retained earnings represents cumulative profits or losses, including unrealised profit on the remeasurement of investment properties, net of dividends paid and other adjustments.

13
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:

2024
2023
£
£
Within one year
66,425
5,000
Between two and five years
-
0
5,000
66,425
10,000
14
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
14
Related party transactions
(Continued)
- 12 -
2024
2023
£
£
Other related parties
-
120,246
-
120,246

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due to related parties
£
£
Entities over which the entity has control, joint control or significant influence
2,348
4,587
Key management personnel
14,498
14,498
Other related parties
68,928
140,355
85,774
159,440

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due from related parties
£
£
Entities over which the entity has control, joint control or significant influence
2,006
2,006
Key management personnel
28,962
32,584
30,968
34,590
CLEARWATER DYNAMICS LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
14
Related party transactions
(Continued)
- 13 -
Other information

The company has taken advantage of the exemption available in accordance with section 33 of FRS102 not to disclose transactions entered into between two or more members of a group, on the basis that it is a wholly owned subsidiary.

15
Directors' transactions

As at 31 January 2024, the company was owed £18,461 (2023: £17,763) by a director of the company. The loan is interest free and repayable on demand.

 

As at 31 January 2024, the company was owed £6,860 (2023: £11,182) by a director of the company. The loan is interest free and repayable on demand.

 

As at 31 January 2024, the company was owed £3,640 (2023: £3,640) by a director of the company. The loan is interest free and repayable on demand.

 

As at 31 January 2024, the company owed £14,498 (2023: £14,498) to a director of the company.

16
Controlling Party

The company is controlled by the directors of the company by virtue of their 100% holding of the issued share capital.

2024-01-312023-02-01false06 March 2024CCH SoftwareCCH Accounts Production 2023.100No description of principal activityMr W UnwinMr S BlemingsMr J BestMr A de BenedictisMs S Duddington088351842023-02-012024-01-31088351842024-01-31088351842023-01-3108835184core:IntangibleAssetsOtherThanGoodwill2024-01-3108835184core:IntangibleAssetsOtherThanGoodwill2023-01-3108835184core:LeaseholdImprovements2024-01-3108835184core:FurnitureFittings2024-01-3108835184core:LeaseholdImprovements2023-01-3108835184core:FurnitureFittings2023-01-3108835184core:CurrentFinancialInstruments2024-01-3108835184core:CurrentFinancialInstruments2023-01-3108835184core:CurrentFinancialInstrumentscore:WithinOneYear2024-01-3108835184core:CurrentFinancialInstrumentscore:WithinOneYear2023-01-3108835184core:Non-currentFinancialInstrumentscore:AfterOneYear2024-01-3108835184core:Non-currentFinancialInstrumentscore:AfterOneYear2023-01-3108835184core:ShareCapital2024-01-3108835184core:ShareCapital2023-01-3108835184core:SharePremium2024-01-3108835184core:SharePremium2023-01-3108835184core:RetainedEarningsAccumulatedLosses2024-01-3108835184core:RetainedEarningsAccumulatedLosses2023-01-3108835184bus:Director12023-02-012024-01-3108835184core:IntangibleAssetsOtherThanGoodwill2023-02-012024-01-3108835184core:ComputerSoftware2023-02-012024-01-3108835184core:DevelopmentCostsCapitalisedDevelopmentExpenditure2023-02-012024-01-3108835184core:LeaseholdImprovements2023-02-012024-01-3108835184core:FurnitureFittings2023-02-012024-01-31088351842022-02-012023-01-3108835184core:IntangibleAssetsOtherThanGoodwill2023-01-3108835184core:LeaseholdImprovements2023-01-3108835184core:FurnitureFittings2023-01-31088351842023-01-3108835184core:Non-currentFinancialInstruments2024-01-3108835184core:Non-currentFinancialInstruments2023-01-3108835184core:WithinOneYear2024-01-3108835184core:WithinOneYear2023-01-3108835184core:BetweenTwoFiveYears2024-01-3108835184core:BetweenTwoFiveYears2023-01-3108835184bus:PrivateLimitedCompanyLtd2023-02-012024-01-3108835184bus:SmallCompaniesRegimeForAccounts2023-02-012024-01-3108835184bus:FRS1022023-02-012024-01-3108835184bus:AuditExemptWithAccountantsReport2023-02-012024-01-3108835184bus:Director22023-02-012024-01-3108835184bus:Director32023-02-012024-01-3108835184bus:Director42023-02-012024-01-3108835184bus:CompanySecretary12023-02-012024-01-3108835184bus:FullAccounts2023-02-012024-01-31xbrli:purexbrli:sharesiso4217:GBP