Company registration number 02780264 (England and Wales)
CHALLENGER MOBILE COMMUNICATIONS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
PAGES FOR FILING WITH REGISTRAR
CHALLENGER MOBILE COMMUNICATIONS LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 12
CHALLENGER MOBILE COMMUNICATIONS LIMITED
BALANCE SHEET
AS AT
31 JANUARY 2024
31 January 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
613,030
636,527
Current assets
Stocks
18,361
24,724
Debtors
7
4,549,669
3,742,330
Cash at bank and in hand
420,512
4,988,542
3,767,054
Creditors: amounts falling due within one year
8
(2,554,008)
(2,442,780)
Net current assets
2,434,534
1,324,274
Total assets less current liabilities
3,047,564
1,960,801
Creditors: amounts falling due after more than one year
9
(513,254)
(717,823)
Provisions for liabilities
(692,231)
(261,254)
Net assets
1,842,079
981,724
Capital and reserves
Called up share capital
4
4
Revaluation reserve
11
245,170
254,250
Profit and loss reserves
12
1,596,905
727,470
Total equity
1,842,079
981,724
The director of the company has 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 and signed by the director and authorised for issue on 5 August 2024
Mr J Eamens
Director
Company registration number 02780264 (England and Wales)
CHALLENGER MOBILE COMMUNICATIONS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 JANUARY 2024
- 2 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 February 2022
4
284,397
468,068
752,469
Year ended 31 January 2023:
Profit for the year
-
-
396,075
396,075
Other comprehensive income:
Tax relating to other comprehensive income
-
(18,040)
(18,040)
Total comprehensive income for the year
(18,040)
396,075
378,035
Dividends
-
-
(148,780)
(148,780)
Transfers
-
(12,107)
12,107
-
Balance at 31 January 2023
4
254,250
727,470
981,724
Year ended 31 January 2024:
Profit for the year
-
-
956,108
956,108
Other comprehensive income:
Tax relating to other comprehensive income
-
3,027
3,027
Total comprehensive income for the year
3,027
956,108
959,135
Dividends
-
-
(98,780)
(98,780)
Transfers
-
(12,107)
12,107
-
Balance at 31 January 2024
4
245,170
1,596,905
1,842,079
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 JANUARY 2024
- 3 -
1
Accounting policies
Company information
Challenger Mobile Communications Limited is a private company limited by shares incorporated in England and Wales. The registered office is Communications House, Parkway, Deeside Industrial Park, Flintshire, CH5 2NS.
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 and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:
Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;
Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: The disclosure requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b), 11.48(c), 12.26, 12.27, 12.29(a), 12.29(b), and 12.29A;
Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.
The financial statements of the company are consolidated in the financial statements of Challenger Mobile Communications (Holdings) Limited. These consolidated financial statements are available from its registered office, Communications House Parkway, Deeside Industrial Park, Deeside, United Kingdom, CH5 2NS.
1.2
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.
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.
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 4 -
1.3
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:
Website
4 years.
1.4
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
over 50 years
Fixtures and fittings
between 3 and 10 years straight line
Solar Panels
over 5 years
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.
1.5
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 labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.
Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.
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.
1.6
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.
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
1
Accounting policies
(Continued)
- 5 -
1.7
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.
Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.
1.8
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.
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
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.
1.9
Provisions
Provisions are recognised when the company has a legal or constructive present obligation as a result of a past event, it is probable that the company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.
The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision is measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
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 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 director is 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.
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
2
Judgements and key sources of estimation uncertainty
(Continued)
- 7 -
Key sources of estimation uncertainty
Property revaluations
Freehold properties is held at revalued amounts based on professional valuations. Actual value may differ to estimated value which could result in under or over statement of asset value.
Cashback provision
The cashback provision is held as a provision and is to be claimed by customers based on agreed terms. The provision is unwound monthly and any unclaimed cashback is written off to the profit and loss account to ensure that the provision is not overstated.
Cost of acquisition prepayment
The cost of acquisition prepayment is essentially to release the initial cost to the profit and loss account over the term of the individual contract in relation to hardware, cashback, retail and phone plan.
The useful economic lives of tangible fixed assets must be estimated by management to determine the period over which they are depreciated. A change in estimate would result in a change to the depreciation charged to the profit and loss account in the period.
In addition, the useful economic lives of intangible fixed assets must be estimated by management to determine the period over which they are amortised. A change in estimate would result in a change to the amortisation charged to the profit and loss account in the period.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
38
48
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 8 -
4
Tangible fixed assets
Freehold land and buildings
Fixtures and fittings
Solar Panels
Total
£
£
£
£
Cost or valuation
At 1 February 2023
650,000
109,837
42,656
802,493
Additions
31,120
31,120
At 31 January 2024
650,000
140,957
42,656
833,613
Depreciation and impairment
At 1 February 2023
81,251
69,083
15,632
165,966
Depreciation charged in the year
20,313
25,773
8,531
54,617
At 31 January 2024
101,564
94,856
24,163
220,583
Carrying amount
At 31 January 2024
548,436
46,101
18,493
613,030
At 31 January 2023
568,749
40,754
27,024
636,527
Land and buildings with a carrying amount of £548,436 were revalued at 28th November 2018 by Beresford Adams Commercial Limited, 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.
If freehold property had not been revalued it would have been included at the following historical cost:
2024
2023
£
£
Cost
410,234
410,234
Accumulated depreciation
(262,568)
(106,665)
Carrying value
147,666
303,569
5
Intangible fixed assets
Website
£
Cost
At 1 February 2023 and 31 January 2024
20,000
Amortisation and impairment
At 1 February 2023 and 31 January 2024
20,000
Carrying amount
At 31 January 2024
At 31 January 2023
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 9 -
6
Subsidiaries
Details of the company's subsidiaries at 31 January 2024 are as follows:
Name of undertaking
Address
Nature of business
Class of
% Held
shares held
Direct
Challenger Mobile Solutions Limited
1
Dormant
Ordinary
100.00
Registered office addresses (all UK unless otherwise indicated):
1
Communications House Parkway, Deeside Industrial Park, Deeside, Wales, CH5 2NS
7
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
96,614
116,432
Corporation tax recoverable
3,871
5,820
Amounts owed by group undertakings
2,625,027
2,093,994
Other debtors
1,425,675
1,276,973
4,151,187
3,493,219
2024
2023
Amounts falling due after more than one year:
£
£
Other debtors
398,482
249,111
Total debtors
4,549,669
3,742,330
8
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
171,542
255,003
Trade creditors
951,824
997,125
Corporation tax
289,456
83,716
Other taxation and social security
154,764
135,577
Other creditors
986,422
971,359
2,554,008
2,442,780
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 10 -
9
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
391,328
560,983
Other creditors
121,926
156,840
513,254
717,823
10
Loans and overdrafts
2024
2023
£
£
Bank loans
562,870
721,730
Bank overdrafts
94,256
562,870
815,986
Payable within one year
171,542
255,003
Payable after one year
391,328
560,983
Registration of charges exist for debentures over the assets of Challenger Mobile Communications Limited. These charges are entitled to DBW Investments (14) Limited and include fixed charges, floating charges and negative pledges.
Registration of charges exist for debentures over the assets of Challenger Mobile Communications Limited. These charges are entitled to Barclays Bank PLC and include fixed charges, floating charges and negative pledges.
A registration of charge exists for a debenture over the assets of Challenger Mobile Communications Limited. This charge is entitled to W.R. Skellon and includes a fixed charge, floating charge and negative pledge.
In addition to the Barclays debenture security there is also an intercompany guarantee for the assets of Challenger Mobile Communications Limited.
11
Revaluation reserve
2024
2023
£
£
At the beginning of the year
254,250
284,397
Deferred tax on revaluation of tangible assets
3,027
(18,040)
Transfer to retained earnings
(12,107)
(12,107)
At the end of the year
245,170
254,250
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 11 -
12
Profit and loss reserves
2024
2023
£
£
At the beginning of the year
727,470
468,068
Profit for the year
956,108
396,075
Dividends declared and paid in the year
(98,780)
(148,780)
Transfer to reserves
12,107
12,107
At the end of the year
1,596,905
727,470
13
Audit report information
As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:
The auditor's report was unqualified.
Senior Statutory Auditor:
Alastair Jeffcott BA FCA
Statutory Auditor:
Xeinadin Audit Limited
Date of audit report:
5 August 2024
14
Operating lease commitments
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2024
2023
£
£
237,726
37,522
CHALLENGER MOBILE COMMUNICATIONS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 JANUARY 2024
- 12 -
15
Related party transactions
Transactions with related parties
During the year the company paid interest of £51,551 (2023: £69,490) to Challenger Mobile Communications (Holdings) Limited. Dividends were also paid to Challenger Mobile Communications (Holdings) Limited of £108,780 (2023: £148,780). At the year end the amount due to the company from the parent was £2,605,229 (2023: £2,111,200).
During the year the company entered into transactions with Synergy which is a 100% owned subsidiary of the parent company. The total purchases during the year were £1,800 (2023: £nil). At the year end the amount due to Synergy from the company was £12,334 (2023: £14,671).
At the year end the amounts were due to Challenger Mobile solutions Limited to the sum of £2,535 (2023: £2,535).
During the year the company entered into transactions with Decon's Decontamination & Hygiene Services Ltd which Jeff Eamens is a director of. The total sales during the year were £4,669 (2023: £1,972).
In addition to Jeff Eamens being a director, a close family member was remunerated and is considered to have influence over the reporting entity. Aside from remuneration, the employee received no other benefits from the company.
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