Charity registration number 1126758
Company registration number 06431808 (England and Wales)
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr W Lumley
Mr R Newton
Mr S Bradwell
Mr M Hester
Mr J H Killmartin
Mr P Bramley
Mr P Newton
Mr P A Williams
Mr R Backhouse
Mr M Witherill
(Appointed 9 July 2023)
Charity number
1126758
Company number
06431808
Registered office
Bubnell Road
Off Stubley Drive
Dronfield
S18 8NP
Independent examiner
Knowles Warwick Audit Services Limited
Charlotte House
500 Charlotte Road
Sheffield
S2 4ER
Bankers
NatWest
5 Market Place
Chesterfield
S40 1TW
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
CONTENTS
Page
Trustees' report
1 - 2
Statement of Trustees' responsibilities
3
Independent examiner's report
4
Statement of financial activities
5
Balance sheet
6
Notes to the financial statements
7 - 14
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1

The trustees present their annual report and financial statements for the year ended 30 November 2023.

The financial statements have been prepared in accordance with the accounting policies set out in note 1 to the financial statements and comply with the charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)" (effective 1 January 2019).

Objectives and activities
To provide quality sports and changing facilities to the three member clubs (Dronfield Town FC, AFC Dronfield and Dronfield RUFC), in order that local children and adults can enjoy playing the sport of their choice in a safe and friendly environment. Fees are charged for use of the playing surfaces to the individual clubs.
To encourage other sports to use the site and to increase the overall participation in sport.
To run the charity in a financially efficient manner, so that funds can be set aside to upkeep the quality of the facilities and to renew the all-weather pitch.
Public benefit

The trustees have paid due regard to guidance issued by the Charity Commission in deciding what activities the charity should undertake.

Achievements and performance
Significant activities and achievements against objectives

The year saw continued improvements in sales in all areas of the Associations’ activities. Bar sales again exceeded budgetary levels even after inflationary increases. Pitch hire revenue also improved and this was augmented by taking all our catering in house on a trial basis. We continued with the clubhouse refurbishment which included replacement of bifold windows in our main bar area.

 

We have fulfilled our obligations to the Football Foundation in providing enough for our ATP renewal fund, which at the year end totaled £32,763, and still created a reasonable surplus which will allow us to fund further refurbishment and improvement projects.

Financial review

This was our first full year not affected by any covid restrictions and this gave us again our best ever year. Bar sales of £284k were driven by a number of new initiatives and sport related events, this also assisted improved, above inflation, pitch revenues of £101k. After our third party caterer decided to resign we took the catering in house on a trial basis which added a further £28k to our turnover. Other sundry incomes were in line with budgets, with the exception of advertising, which again was still struggling due to the uncertainty in the economy.

 

Most other costs were in line with expectations with the exception of energy. We, along with everyone, had significant increases from prior years with our electricity costs nearly tripling to £40kpa. New contracts in the summer showed some easing in these costs.

Reserves policy

It is the policy of the charity that unrestricted funds which have not been designated for a specific use should be maintained at a level to cover at least two month’s staff costs. The trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the charity’s current activities while consideration is given to ways in which additional funds may be raised. This level of reserves has been maintained throughout the year.

Major risks

The trustees have assessed the major risks to which the charity is exposed, and are satisfied that systems are in place to mitigate exposure to the major risks.

 

GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
TRUSTEES' REPORT (INCLUDING DIRECTOR'S REPORT) (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
2
Structure, governance and management
Gosforth Fields Sports Association Limited is a company limited by guarantee. The company was established under a Memorandum of Association which established the objects and powers of the charitable company and is governed under its Articles of Association. In the event of the company being wound up members are required to contribute an amount not exceeding £10.

The trustees, who are also the directors for the purpose of company law, and who served during the year and up to the date of signature of the financial statements were:

Mr W Lumley
Mr R Newton
Mr S Bradwell
Mr A Chambers
(Resigned 9 July 2023)
Mr M Hester
Mr J H Killmartin
Mr P Bramley
Mr P Newton
Mr P A Williams
Mr R Backhouse
Mr M Witherill
(Appointed 9 July 2023)
Recruitment and appointment of trustees
A trustee is appointed by ordinary resolution at the Annual Meeting or otherwise by unanimous agreement of the members providing that they are a member of one of the clubs and that the number of trustees does not exceed the maximum of 10 as set in the Articles of Association, being at least 3 directors appointed by each club and a non-voting, impartial chairman.

None of the trustees has any beneficial interest in the company.

The Trustees' report was approved by the Board of Trustees.

Mr M Hester
Trustee
28 August 2024
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
STATEMENT OF TRUSTEES' RESPONSIBILITIES  
FOR THE YEAR ENDED 30 NOVEMBER 2023
3

The trustees, who are also the directors of Gosforth Fields Sports Association Limited for the purpose of company law, are responsible for preparing the Trustees' Report and the financial statements in accordance with applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).

 

Company Law requires the trustees to prepare financial statements for each financial year which give a true and fair view of the state of affairs of the charity and of the incoming resources and application of resources, including the income and expenditure, of the charitable company for that year.

 

In preparing these financial statements, the trustees are required to:

 

- select suitable accounting policies and then apply them consistently;

 

- observe the methods and principles in the Charities SORP;

 

- make judgements and estimates that are reasonable and prudent;

 

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

 

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the charity will continue in operation.

 

The trustees are responsible for keeping adequate accounting records that disclose with reasonable accuracy at any time the financial position of the charity and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the charity and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
4

I report to the trustees on my examination of the financial statements of Gosforth Fields Sports Association Limited (the charity) for the year ended 30 November 2023.

Responsibilities and basis of report

As the trustees of the charity (and also its directors for the purposes of company law) you are responsible for the preparation of the financial statements in accordance with the requirements of the Companies Act 2006 (the 2006 Act).

Having satisfied myself that the financial statements of the charity are not required to be audited under Part 16 of the 2006 Act and are eligible for independent examination, I report in respect of my examination of the charity’s financial statements carried out under section 145 of the Charities Act 2011 (the 2011 Act). In carrying out my examination I have followed all the applicable Directions given by the Charity Commission under section 145(5)(b) of the 2011 Act.

Independent examiner's statement

Since the charity’s gross income exceeded £250,000 your examiner must be a member of a body listed in section 145 of the 2011 Act. I confirm that I am qualified to undertake the examination because I am a member of ICAEW, which is one of the listed bodies.

I have completed my examination. I confirm that no matters have come to my attention in connection with the examination giving me cause to believe that in any material respect:

1

accounting records were not kept in respect of the charity as required by section 386 of the 2006 Act; or

2

the financial statements do not accord with those records; or

3

the financial statements do not comply with the accounting requirements of section 396 of the 2006 Act other than any requirement that the accounts give a true and fair view which is not a matter considered as part of an independent examination; or

4

the financial statements have not been prepared in accordance with the methods and principles of the Statement of Recommended Practice for accounting and reporting by charities applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102).

I have no concerns and have come across no other matters in connection with the examination to which attention should be drawn in this report in order to enable a proper understanding of the financial statements to be reached.

Steven Knowles FCA

Independent Examiner, for and behalf of Knowles Warwick Audit Services Limited

Charlotte House
500 Charlotte Road
Sheffield
S2 4ER
Dated: 28 August 2024
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 30 NOVEMBER 2023
5
Unrestricted
Unrestricted
funds
funds
2023
2022
Notes
£
£
Income from:
Government support
-
4,000
Other trading activities
3
418,053
356,728

Investments

4
673
481
Total income
418,726
361,209
Expenditure on:
Charitable activities
5
393,745
334,437
Net income for the year/
Net movement in funds
24,981
26,772
Fund balances at 1 December 2022
39,005
12,233
Fund balances at 30 November 2023
63,986
39,005

The statement of financial activities includes all gains and losses recognised in the year.

The statement of financial activities includes all gains and losses recognised in the year. All income and expenditure derive from continuing activities.

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
BALANCE SHEET
AS AT
30 NOVEMBER 2023
30 November 2023
6
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
11
1,196,107
1,283,072
Current assets
Stocks
12
6,766
4,975
Debtors
13
62,120
37,803
Cash at bank and in hand
76,840
87,924
145,726
130,702
Creditors: amounts falling due within one year
14
(78,327)
(89,363)
Net current assets
67,399
41,339
Total assets less current liabilities
1,263,506
1,324,411
Creditors: amounts falling due after more than one year
15
(1,199,520)
(1,285,406)
Net assets
63,986
39,005
Income funds
Unrestricted funds
63,986
39,005
63,986
39,005

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 30 November 2023.

The director acknowledges his 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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 28 August 2024
Mr M Hester
Trustee
Company Registration No. 06431808
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
7
1
Accounting policies
Charity information

Gosforth Fields Sports Association Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Bubnell Road, Off Stubley Drive, Dronfield, S18 8NP.

1.1
Accounting convention

The financial statements have been prepared in accordance with the charity's governing document, the Companies Act 2006 and “Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102)” (as amended for accounting periods commencing from 1 January 2016). The charity is a Public Benefit Entity as defined by FRS 102.

 

The charity has taken advantage of the provisions in the SORP for charities applying FRS 102 Update Bulletin 1 not to prepare a Statement of Cash Flows.

The financial statements are prepared in sterling, which is the functional currency of the charity. 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.

1.2
Going concern

At the time of approving the financial statements, the trustees have a reasonable expectation that the charity has adequate resources to continue in operational existence for the foreseeable future. Thus the trustees continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Charitable funds

Unrestricted funds are available for use at the discretion of the trustees in furtherance of their charitable objectives.

Unrestricted funds is comprised of funds that have been generated through charitable activities which are not subject to any such specific usage conditions.

Endowment funds are subject to specific conditions by donors that the capital must be maintained by the charity.
1.4
Incoming resources
Income is recognised when the charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

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.

Income from trading activities including bar sales and pitch hire is recognised as the fair value of the consideration received or receivable and is shown net of VAT.

GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies
(Continued)
8
1.5
Resources expended

Expenditure is recognised once there is a legal or constructive obligation to transfer economic benefit to a third party, it is probable that a transfer of economic benefits will be required in settlement, and the amount of the obligation can be measured reliably.

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity.

Resources expended are recognised in the Statement of Financial Activities on an accruals basis.

Expenditure which is directly attributable to charitable activities has been included in this cost category.

Governance costs are those incurred in the management and operation of the charity, both as a charity and a limited company, such as regulatory compliance costs.
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:

Land and buildings
Clubhouse written off over 40 years.
AT pitches
Over 15 years
Building improvements
Over 15 years
Grass pitches
Over 15 years
Fixtures, fittings & equipment
20% straight line basis

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 recognised in the statement of financial activities.

1.7
Impairment of fixed assets

At each reporting end date, the charity 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).

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 and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. Items held for distribution at no or nominal consideration are measured the lower of replacement cost and cost.

Net realisable value is the estimated selling price less all estimated costs of completion and costs to be incurred in marketing, selling and distribution.

1.9
Cash and cash equivalents

Cash and cash equivalents 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.

GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies
(Continued)
9
1.10
Financial instruments

The charity 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 charity's balance sheet when the charity 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.

Basic financial liabilities

Basic financial liabilities, including creditors and bank loans 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 operations 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.

Derecognition of financial liabilities

Financial liabilities are derecognised when the charity’s contractual obligations expire or are discharged or cancelled.

1.11
Employee benefits

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 charity is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.12
Retirement benefits

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

GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
10
2
Critical accounting estimates and judgements

In the application of the charity’s accounting policies, the trustees 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.

3
Income from other trading activities
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£

Trading activity income

418,053
356,728
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
673
481
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
11
5
Charitable activities
Direct charitable expenditure
Direct charitable expenditure
2023
2022
£
£
Staff costs
110,287
88,017
Depreciation and impairment
86,964
87,404

Direct charitable expenditure

146,285
155,604

Rent and rates

1,689
1,420

Insurance

4,008
4,200

Light and heat

39,968
25,360

Repairs and maintenance

76,811
47,750

Postage and stationery

822
595

Telephone and fax

1,944
1,714

Sundry expenses

592
232

Bank charges

6,766
5,488

Grant amortisation

(85,886)
(85,886)

Accountancy fees

3,445
2,526

Legal and professional fees

50
13
393,745
334,437
393,745
334,437

Governance costs includes payments to the accountants of £2,675 (2021: £2,526) for accountancy services.

6
Description of charitable activities

Direct trading expenditure consists of costs occurred for the provision of sports and changing facilities, including the running of the function room and bar.

7
Net movement in funds
2023
2022
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
86,964
87,404
8
Trustees
None of the trustees (or any persons connected with them) received any remuneration or benefits from the charity during the year.
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
12
9
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
13
13
Employment costs
2023
2022
£
£
Wages and salaries
107,189
85,958
Other pension costs
3,098
2,059
110,287
88,017
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

2023
2022
£
£
Aggregate compensation
42,000
42,000
10
Taxation

The charity is exempt from tax on income and gains falling within section 505 of the Taxes Act 1988 or section 252 of the Taxation of Chargeable Gains Act 1992 to the extent that these are applied to its charitable objects.

GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
13
11
Tangible fixed assets
Land and buildings
Fixtures, fittings & equipment
Total
£
£
£
Cost
At 1 December 2022
2,308,988
21,758
2,330,746
At 30 November 2023
2,308,988
21,758
2,330,746
Depreciation and impairment
At 1 December 2022
1,027,752
19,923
1,047,675
Depreciation charged in the year
85,932
1,032
86,964
At 30 November 2023
1,113,684
20,955
1,134,639
Carrying amount
At 30 November 2023
1,195,304
803
1,196,107
At 30 November 2022
1,281,237
1,835
1,283,072

 

12
Stocks
2023
2022
£
£
Finished goods and goods for resale
6,766
4,975
13
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
46,455
31,415
Prepayments and accrued income
15,665
6,388
62,120
37,803
14
Creditors: amounts falling due within one year
2023
2022
£
£
Other taxation and social security
11,060
14,457
Trade creditors
19,219
28,134
Accruals and deferred income
48,048
46,772
78,327
89,363
GOSFORTH FIELDS SPORTS ASSOCIATION LIMITED
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
14
15
Creditors: amounts falling due after more than one year
2023
2022
Notes
£
£
Deferred income
1,199,520
1,285,406
16
Retirement benefit schemes
2023
2022
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
3,098
2,059

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

17
Unrestricted funds

The unrestricted funds of the charity comprise the unexpended balances of donations and grants which are not subject to specific conditions by donors and grantors as to how they may be used. These include designated funds which have been set aside out of unrestricted funds by the trustees for specific purposes.

At 1 December 2022
Incoming resources
Resources expended
At 30 November 2023
£
£
£
£
General funds
39,005
418,726
(393,745)
63,986
Previous year:
At 1 December 2021
Incoming resources
Resources expended
At 30 November 2022
£
£
£
£
General funds
12,233
361,209
(334,437)
39,005
18
Related party transactions

There were no related party transactions for disclosure during the year (2022 - none).

2023-11-302022-12-01falseCCH SoftwareiXBRL Review & Tag 2022.2064318082022-12-012023-11-3006431808bus:Director12022-12-012023-11-3006431808bus:Director22022-12-012023-11-3006431808bus:Director32022-12-012023-11-3006431808bus:Director52022-12-012023-11-3006431808bus:Director62022-12-012023-11-3006431808bus:Director72022-12-012023-11-3006431808bus:Director82022-12-012023-11-3006431808bus:Director92022-12-012023-11-3006431808bus:Director102022-12-012023-11-3006431808bus:Director112022-12-012023-11-3006431808bus:Director42022-12-012023-11-30064318082023-11-30064318082022-11-30064318082021-12-012022-11-3006431808bus:FRS1022022-12-012023-11-3006431808bus:IndependentExaminationCharity2022-12-012023-11-3006431808bus:FullAccounts2022-12-012023-11-30xbrli:purexbrli:sharesiso4217:GBP