Company registration number 01378885 (England and Wales)
AGRICULTURAL PLANT HIRE LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
AGRICULTURAL PLANT HIRE LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 12
AGRICULTURAL PLANT HIRE LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
4
4,033,857
3,018,208
Investment property
5
140,000
140,000
Investments
6
200
200
4,174,057
3,158,408
Current assets
Stocks
818,201
1,343,840
Debtors
7
809,119
527,191
Investments
8
1
1
Cash at bank and in hand
-
0
89,348
1,627,321
1,960,380
Creditors: amounts falling due within one year
9
(3,168,269)
(3,324,792)
Net current liabilities
(1,540,948)
(1,364,412)
Total assets less current liabilities
2,633,109
1,793,996
Creditors: amounts falling due after more than one year
10
(270,234)
(313,107)
Provisions for liabilities
(726,449)
(551,345)
Net assets
1,636,426
929,544
Capital and reserves
Called up share capital
11
25,000
25,000
Share premium account
72,885
72,885
Revaluation reserve
12
750,806
-
0
Profit and loss reserves
787,735
831,659
Total equity
1,636,426
929,544

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.

AGRICULTURAL PLANT HIRE LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2023
31 December 2023
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 1 August 2024 and are signed on its behalf by:
S J Allen
Director
Company registration number 01378885 (England and Wales)
AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
1
Accounting policies
Company information

Agricultural Plant Hire Limited is a private company limited by shares incorporated in England and Wales. The registered office is Rutland House, Minerva Business Park, Lynch Wood, Peterborough, PE2 6PZ. The place of business is Poplar Farm, Coates, Peterborough, PE7 2DU

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 investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.

1.2
Going concern

At 31 December 2023, the company had net current liabilities of £1,540,948 and net assets of £1,636,426. The net current liabilities balance has arisen as a result of £2,003,524 of hire purchase stocking loans becoming due within the next 12 months. The company uses short term financing facilities to avoid early repayment penalties should they sell a machine. It is expected that these stocking loans will be refinanced as they have been in prior years, and the company continues to maintain a good relationship with the finance company. true

 

Following the year end, the Directors agreed a new mortgage facility to consolidate short term debt. This has resulted in £545,577 of current liabilities at the year end being converted to non current liabilities.

 

Due to these reasons, the Directors consider it appropriate to prepare the financial statements on a going concern basis.

1.3
Turnover

Turnover represents the fair value of consideration received by the company in respect of sales of machinery, hire contracts undertaken, goods sold, services provided and sundry work done during the year, 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.

Machinery sales are recognised once a signed irrevocable contract is in place.

 

Hire income in respect of combine harvesters is recognised in the profit and loss account only when the harvest is complete. The proportion of hire income in respect to tractors which relates to the year is recognised in the profit and loss account.

Spare sales are recognised at the point of dispatch. Servicing and repair work is recognised when the work is complete.

AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 4 -
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 of assets less their residual values over their useful lives on the following bases:

Land and buildings
2% per annum straight line
Plant and equipment
5-20% reducing balance
Fixtures and fittings
20-30% reducing balance
Motor vehicles
25-33% reducing balance

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
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. Changes in fair value are recognised in profit or loss.

1.6
Fixed asset investments

Interests in subsidiaries 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.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). 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.

AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 5 -
1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of replacement cost and 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.

1.9
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 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, 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.

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

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.

1.13
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.

1.14
Employee benefits

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

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.15
Retirement benefits

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

AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 7 -
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.

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.

1.17
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.

1.18

Group accounts

Consolidated accounts have not been prepared, by virtue of the group as headed by the company, qualifying as a small group in accordance with Sections 382 and 383 of the Companies Act 2006. These financial statements therefore present information about the company as an individual undertaking and not about the group.

AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 8 -
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.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Classification of machinery

Items of machinery purchased are classified either as stock or fixed assets within the accounts. Items are classified as tangible fixed assets when the directors expect that economic benefit in the form of hire income will be generated. If this is not the case then the machinery will be classified as stock to be sold at a margin. It may not be immediately clear on purchase where in the accounts an item of machinery will be classified and so directors must make their own judgement on this classification.

Obsolete stock provision

The directors make an judgement for an obsolete parts stock provision within the accounts on the basis of age. At certain thresholds, parts are written down at an ever increasing percentage to what the directors believe to be their net realisable value. The directors must regularly review and update this policy in order to ensure that older stock is valued correctly.

3
Employees

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

2023
2022
Number
Number
Total
18
17
AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
4
Tangible fixed assets
Land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost or valuation
At 1 January 2023
1,737,855
2,003,458
188,193
188,969
4,118,475
Additions
12,146
335,000
2,639
63,922
413,707
Disposals
-
0
(330,000)
-
0
-
0
(330,000)
Revaluation
649,999
-
0
-
0
-
0
649,999
At 31 December 2023
2,400,000
2,008,458
190,832
252,891
4,852,181
Depreciation and impairment
At 1 January 2023
339,784
433,349
182,969
144,165
1,100,267
Depreciation charged in the year
11,292
102,887
4,362
18,631
137,172
Eliminated in respect of disposals
-
0
(68,039)
-
0
-
0
(68,039)
Revaluation
(351,076)
-
0
-
0
-
0
(351,076)
At 31 December 2023
-
0
468,197
187,331
162,796
818,324
Carrying amount
At 31 December 2023
2,400,000
1,540,261
3,501
90,095
4,033,857
At 31 December 2022
1,398,071
1,570,109
5,224
44,804
3,018,208

Land and buildings with a carrying amount of £2,400,000 were revalued at 20 September 2023 by Fisher German LLP, independent valuers not connected with the company on the basis of market value. The valuation conforms to The Royal Institution of Chartered Surveyors Valuation Standards and was based on recent market transactions on arm's length terms for similar properties.

The revaluation surplus is disclosed in note 13. The surplus is non distributable.

The following assets are carried at valuation. If the assets were measured using the cost model, the carrying amounts would be as follows:

Land and buildings
2023
2022
£
£
Cost
1,750,001
1,737,855
Accumulated depreciation
(351,076)
(339,784)
Carrying value
1,398,925
1,398,071
5
Investment property
2023
£
Fair value
At 1 January 2023 and 31 December 2023
140,000
AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
5
Investment property
(Continued)
- 10 -

Investment property comprises a Bungalow on Poplar Farm. The fair value of the investment property has been arrived at on the basis of a valuation carried out on 23 March 2022 by Allied Surveyors & Valuers Ltd, who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The directors do not believe there has been any material change in value since this time.

6
Fixed asset investments
2023
2022
£
£
Investments
200
200
Fixed asset investments not carried at market value

The amounts included within investments relate to paid share capital within the dormant subsidiary companies.

Movements in fixed asset investments
Shares in group undertakings
£
Cost or valuation
At 1 January 2023 & 31 December 2023
200
Carrying amount
At 31 December 2023
200
At 31 December 2022
200
7
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
716,377
392,478
Other debtors
92,742
134,713
809,119
527,191
8
Current asset investments
2023
2022
£
£
Other investments
1
1
AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 11 -
9
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans and overdrafts
588,910
293,333
Trade creditors
381,103
503,348
Amounts owed to group undertakings
200
200
Taxation and social security
13,257
32,083
Other creditors
2,184,799
2,495,828
3,168,269
3,324,792

Other creditors of £2,003,524 (2022 - £2,256,924) are secured by the way of fixed charges on assets to which they relate.

 

Bank loans of £43,333 (2022 - £43,333) are secured by the way of a fixed charge on the land and buildings of the company.

 

Overdrafts of £250,000 (2022 - £250,000) are secured by the way of a floating charge over the assets of the company.

10
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
173,333
216,667
Other creditors
96,901
96,440
270,234
313,107

Other creditors of £96,901 (2022 - £96,440) are secured by the way of fixed charges on assets to which they relate.

 

Bank loans of £173,333 (2022 - £216,667) are secured by the way of a fixed charge on the land and buildings of the company. Of these balances, £nil (2022 - £43,334) is due to be repaid in instalments after more than 5 years.

11
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of 25p each
75,000
75,000
18,750
18,750
'A' Ordinary Shares of 25p each
25,000
25,000
6,250
6,250
100,000
100,000
25,000
25,000

The 'A' Ordinary Shares do not entitle the holder to vote at general meetings of the company but in all other respects rank pari-passu with the Ordinary Shares.

AGRICULTURAL PLANT HIRE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
12
Revaluation reserve
2023
2022
£
£
At the beginning of the year
-
0
-
0
Revaluation surplus arising in the year
1,001,075
-
0
Deferred tax on revaluation of tangible assets
(250,269)
-
At the end of the year
750,806
-
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:
Mohamedraza Mavani
Statutory Auditor:
Moore
14
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:

2023
2022
£
£
30,000
30,000
15
Directors' transactions

Interest free loans have been granted by the company to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loans to directors
-
6,009
25,500
(12,150)
19,359
6,009
25,500
(12,150)
19,359
16
Parent company

The parent company for Agricultural Plant Hire Limited is A.P.H. (Holdings) Limited which is incorporated in England and Wales. The registered office of A.P.H. (Holdings) Limited is Rutland House, Minerva Business Park, Lynch Wood, Peterborough PE2 6PZ

 

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