Company registration number 01201146 (England and Wales)
GRIFFITHS & NIELSEN LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
PAGES FOR FILING WITH REGISTRAR
GRIFFITHS & NIELSEN LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 11
GRIFFITHS & NIELSEN LIMITED
BALANCE SHEET
AS AT 30 NOVEMBER 2023
30 November 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Intangible assets
4
64,999
116,820
Tangible assets
5
199,708
201,551
Investments
6
9,249
9,249
273,956
327,620
Current assets
Stocks
882,985
1,031,866
Debtors
7
1,272,626
1,087,484
Cash at bank and in hand
205,135
176,030
2,360,746
2,295,380
Creditors: amounts falling due within one year
8
(1,342,472)
(1,623,833)
Net current assets
1,018,274
671,547
Total assets less current liabilities
1,292,230
999,167
Creditors: amounts falling due after more than one year
9
(508,921)
(287,372)
Provisions for liabilities
(184,998)
(168,235)
Net assets
598,311
543,560
Capital and reserves
Called up share capital
2,000
2,000
Profit and loss reserves
596,311
541,560
Total equity
598,311
543,560

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 by the board of directors and authorised for issue on 30 August 2024 and are signed on its behalf by:
G C R Griffths
Director
Company registration number 01201146 (England and Wales)
GRIFFITHS & NIELSEN LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 2 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 December 2021
4,000
474,350
1,835,993
2,314,343
Year ended 30 November 2022:
Profit and total comprehensive income
-
-
186,679
186,679
Dividends
-
-
(1,955,462)
(1,955,462)
Reduction of shares
(2,000)
-
-
0
(2,000)
Transfers
-
(474,350)
474,350
-
Balance at 30 November 2022
2,000
-
0
541,560
543,560
Year ended 30 November 2023:
Profit and total comprehensive income
-
-
54,751
54,751
Balance at 30 November 2023
2,000
-
0
596,311
598,311
GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 3 -
1
Accounting policies
Company information

Griffiths & Nielsen Limited is a private company limited by shares incorporated in England and Wales. The registered office is Maydwell Avenue, Off Stane Street, Slinford, Horsham, West Sussex, RH13 OGN.

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

Griffiths & Nielsen Limited is a wholly owned subsidiary of Griffiths & Nielsen Holdings Limited and the group qualifies as small therefore in accordance with section 384 of the Act consolidated accounts are not prepared. The parent company's registered office is Maydwell Avenue Off Stane Street, Slinfold, Horsham, RH13 0GN.

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. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Management charges are recognised over the period which the management services are rendered.

1.3
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.

1.4
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.

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:

Patents & licences (Other)
10% straight line once the relating item has entered production
GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies
(Continued)
- 4 -
1.5
Tangible fixed assets

Freehold land and building is measured at fair value and reviewed annually.

 

Tangible fixed assets other than freehold land and building 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 or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
Not depreciated
Leasehold improvements
10% straight line
Plant and equipment
10% straight line
Fixtures and fittings
20% straight line
Motor vehicles
25% straight line
Leased pumps
33% 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.

1.6
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

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 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.

GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 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 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.

1.9
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 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.

GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 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, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

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

 

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

1.15
Retirement benefits

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

GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
1
Accounting policies
(Continued)
- 7 -
1.16
Leases

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.

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.

Key sources of estimation uncertainty

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.

Depreciation & amortisation

Depreciation and amortisation values for the year are based on expensing the whole asset value over an estimated useful economic life whereby at the cessation of said period the asset will have nil residual value. The exact application of this is laid out by asset category in the above policies. The 'useful economic life' applied as part of this calculation is based on management and professionals historical experience with similar or identical assets. The assets value is reviewed annually to ensure the application of expensing and the current representation of the valuation remains fairly stated.

3
Employees

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

2023
2022
Number
Number
Total
22
25
GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 8 -
4
Intangible fixed assets
Other
£
Cost
At 1 December 2022
253,201
Disposals
(41,000)
At 30 November 2023
212,201
Amortisation and impairment
At 1 December 2022
136,381
Amortisation charged for the year
17,821
Impairment losses
34,000
Disposals
(41,000)
At 30 November 2023
147,202
Carrying amount
At 30 November 2023
64,999
At 30 November 2022
116,820
5
Tangible fixed assets
Plant and machinery etc
Leased pumps
Total
£
£
£
Cost
At 1 December 2022
395,044
587,018
982,062
Additions
56,840
37,279
94,119
Disposals
(2,367)
-
0
(2,367)
At 30 November 2023
449,517
624,297
1,073,814
Depreciation and impairment
At 1 December 2022
218,877
561,634
780,511
Depreciation charged in the year
54,698
14,397
69,095
Impairment losses
24,500
-
0
24,500
At 30 November 2023
298,075
576,031
874,106
Carrying amount
At 30 November 2023
151,442
48,266
199,708
At 30 November 2022
176,167
25,384
201,551
GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
- 9 -
6
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
9,249
9,249
7
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
879,497
750,840
Corporation tax recoverable
17,564
8,298
Other debtors
375,565
328,346
1,272,626
1,087,484
8
Creditors: amounts falling due within one year
2023
2022
£
£
Bank loans
128,946
43,104
Trade creditors
526,549
470,955
Taxation and social security
171,810
196,527
Other creditors
515,167
913,247
1,342,472
1,623,833

Within other creditors is an amount owed to a financing company for £396,387 (2022: £445,118), this amount is secured against the trade debtors.

 

The bank loans are secured by first fixed charge over book and other debts, chattels, goodwill and uncalled capital, both present and future; and first floating charge over all assets and undertaking both present and future.

 

Loans are secured by an Unlimited Multilateral Guarantee given by Griffiths & Nielsen Limited, G & N Laboratory Limited and Loxwood Limited.

 

Loans are secured by a Composite Company Unlimited Multilateral Guarantee given by Griffiths & Nielsen Limited, G & N Laboratory Limited and Griffiths & Nielsen Holdings Limited.

9
Creditors: amounts falling due after more than one year
2023
2022
£
£
Bank loans and overdrafts
508,921
287,372
GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
9
Creditors: amounts falling due after more than one year
(Continued)
- 10 -

The bank loans are secured by first fixed charge over book and other debts, chattels, goodwill and uncalled capital, both present and future; and first floating charge over all assets and undertaking both present and future.

 

Loans are secured by an Unlimited Multilateral Guarantee given by Griffiths & Nielsen Limited, G & N Laboratory Limited and Loxwood Limited.

 

Loans are secured by a Composite Company Unlimited Multilateral Guarantee given by Griffiths & Nielsen Limited, G & N Laboratory Limited and Griffiths & Nielsen Holdings Limited.

10
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:
Stephen Meredith BA FCA DChA
Statutory Auditor:
Alliotts LLP
Date of audit report:
30 August 2024
11
Operating lease commitments
Lessee

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, the bulk of which relate to the 15 year premises leases from a company under mutual control; these are as follows:

2023
2022
£
£
Within one year
275,123
275,508
Between two and five years
1,094,409
1,097,032
In over five years
2,384,375
2,656,875
3,753,907
4,029,415
12
Related party transactions
Remuneration of key management personnel
2023
2022
£
£
Aggregate compensation
118,250
311,047
GRIFFITHS & NIELSEN LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 NOVEMBER 2023
12
Related party transactions
(Continued)
- 11 -
Transactions with related parties

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

Sales
Sales
Purchases
Purchases
2023
2022
2023
2022
£
£
£
£
Entities under mutual control
467,520
470,687
258,452
175,000

 

The following amounts were outstanding at the reporting end date:

2023
2022
Amounts due to related parties
£
£
Entities under mutual control
79,443
460,224
Entities over which the entity has control, joint control or significant influence
2,128
-

The following amounts were outstanding at the reporting end date:

2023
2022
Amounts due from related parties
£
£
Entities under mutual control
166,605
200,090
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