Company registration number SC607475 (Scotland)
LINTON INVESTMENTS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
LINTON INVESTMENTS LIMITED
CONTENTS
Page
Statement of financial position
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 13
LINTON INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
Notes
£
£
£
£
Fixed assets
Intangible assets
4
2,771
3,510
Tangible assets
5
13,740
19,447
Investments
6
28,243,224
27,291,213
28,259,735
27,314,170
Current assets
Stocks
18,328
38,498
Debtors
8
4,221,127
3,203,378
Cash at bank and in hand
236,323
415,923
4,475,778
3,657,799
Creditors: amounts falling due within one year
9
(4,526,588)
(3,494,927)
Net current (liabilities)/assets
(50,810)
162,872
Total assets less current liabilities
28,208,925
27,477,042
Creditors: amounts falling due after more than one year
10
-
0
(7,161)
Net assets
28,208,925
27,469,881
Capital and reserves
Called up share capital
11
21,266,778
20,453,307
Profit and loss reserves
6,942,147
7,016,574
Total equity
28,208,925
27,469,881

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

For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

LINTON INVESTMENTS LIMITED
STATEMENT OF FINANCIAL POSITION (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 5 July 2024 and are signed on its behalf by:
Richard Smith
Director
Company registration number SC607475 (Scotland)
LINTON INVESTMENTS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2022
20,453,307
6,938,053
27,391,360
Year ended 31 December 2022:
Profit and total comprehensive income
-
78,521
78,521
Balance at 31 December 2022
20,453,307
7,016,574
27,469,881
Year ended 31 December 2023:
Profit and total comprehensive income
-
155,704
155,704
Issue of share capital
11
813,471
-
813,471
Dividends
-
(230,131)
(230,131)
Balance at 31 December 2023
21,266,778
6,942,147
28,208,925
LINTON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -
1
Accounting policies
Company information

Linton Investments Limited is a private company limited by shares incorporated in Scotland. The registered office is 6 Queens Road, Aberdeen, AB15 4ZT.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

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

1.3
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 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.

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.

 

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.

LINTON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 5 -

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 development
20% straight line
1.5
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:

Computers
2 years straight line
Motor vehicles
5 years 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.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
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.

LINTON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 6 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.8
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 statement of financial position when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

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.

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

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
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.

1.13
Retirement benefits

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

1.14
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

 

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the statement of financial position as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

LINTON INVESTMENTS 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.

3
Employees

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

2023
2022
Number
Number
Total
10
10
4
Intangible fixed assets
Website development
£
Cost
At 1 January 2023 and 31 December 2023
3,695
Amortisation and impairment
At 1 January 2023
185
Amortisation charged for the year
739
At 31 December 2023
924
Carrying amount
At 31 December 2023
2,771
At 31 December 2022
3,510
LINTON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2023
71,458
Additions
5,805
Disposals
(1,297)
At 31 December 2023
75,966
Depreciation and impairment
At 1 January 2023
52,011
Depreciation charged in the year
11,512
Eliminated in respect of disposals
(1,297)
At 31 December 2023
62,226
Carrying amount
At 31 December 2023
13,740
At 31 December 2022
19,447
6
Fixed asset investments
2023
2022
£
£
Shares in group undertakings and participating interests
22,243,224
27,291,213
Other investments other than loans
6,000,000
-
0
28,243,224
27,291,213
LINTON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
6
Fixed asset investments
(Continued)
- 10 -
Movements in fixed asset investments
Shares in subsidiaries and joint ventures
Other investments
Total
£
£
£
Cost or valuation
At 1 January 2023
27,291,213
-
27,291,213
Additions
7,142,319
6,000,000
13,142,319
Disposals
(12,190,308)
-
(12,190,308)
At 31 December 2023
22,243,224
6,000,000
28,243,224
Carrying amount
At 31 December 2023
22,243,224
6,000,000
28,243,224
At 31 December 2022
27,291,213
-
27,291,213

On 31 October 2023, the company disposed of 1,200 ordinary shares in the company's subsidiary Linton Marine Limited.

 

On 29 September 2023, the company acquired 400 ordinary shares in O2 Worx Limited increasing its holding to 83.3%.

 

On 7 December 2023, the company acquired 561,519 ordinary shares in the company's subsidiary, Linton Finance Limited.

 

On 15 December 2023, the company disposed of 12,189,108 ordinary shares in the company's subsidiary, Linton Finance Limited.

 

On 15 December 2023, the company acquired 6,189,108 redeemable preference shares in the company's subsidiary Osso Holdings Limited.

 

On 15 December 2023, the company acquired 6,000,000 redeemable preference shares in the company's subsidiary NBL Linton Limited.

 

On 20 December 2023, the company acquired 391,292 shares in the company's subsidiary, Linton Finance Limited.

 

 

LINTON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 11 -
7
Subsidiaries

Details of the company's subsidiaries at 31 December 2023 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Indirect
Linton Finance Limited
Scotland
Provision of loan finance
Ordinary
100.00
-
Linton Property Limited
Scotland
Letting and operating of real estate
Ordinary
100.00
-
ASV Pioneer Limited
Singapore
Dormant
Ordinary
100.00
-
OSSO Holdings Limited
Scotland
Holding company
Ordinary
80.00
-
OSSO Limited
Scotland
Rental of heat transfer and mechanical separation equipment
Ordinary
0
80.00
OSSO Services Pte Limited
Singapore
Dormant
Ordinary
0
80.00
OSSO A/S
Norway
Dormant
Ordinary
0
80.00
Linton Energy Limited
Scotland
Dormant
Ordinary
100.00
-
O2 Worx Limited
Scotland
Rental of hyperbaric oxygen chamber
Ordinary
83.33
-
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
Linton Finance Limited
8,054,544
655,280
Linton Property Limited
(503,618)
(158,385)
ASV Pioneer Limited
2
-
0
OSSO Holdings Limited
7,578,674
-
0
OSSO Limited
2,604,204
459,905
OSSO Services Pte Limited
25,816
-
0
OSSO A/S
(8,014)
(4,771)
Linton Energy Limited
1
-
0
O2 Worx Limited
(358,134)
(174,464)
8
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
336,319
353,125
Amounts owed by group undertakings
3,473,091
1,714,928
Other debtors
411,717
880,425
4,221,127
2,948,478
LINTON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
8
Debtors
(Continued)
- 12 -
2023
2022
Amounts falling due after more than one year:
£
£
Other debtors
-
0
254,900
Total debtors
4,221,127
3,203,378
9
Creditors: amounts falling due within one year
2023
2022
£
£
Trade creditors
53,303
44,630
Amounts owed to group undertakings
81
-
0
Taxation and social security
168,994
221,624
Other creditors
4,304,210
3,228,673
4,526,588
3,494,927
10
Creditors: amounts falling due after more than one year
2023
2022
£
£
Other creditors
-
0
7,161
11
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
12,760,068
12,271,985
12,760,068
12,271,985
Ordinary B shares of £1 each
4,253,355
4,090,661
4,253,355
4,090,661
Ordinary C shares of £1 each
4,253,355
4,090,661
4,253,355
4,090,661
21,266,778
20,453,307
21,266,778
20,453,307

On 20 December 2023, 488,083 ordinary A shares, 162,694 ordinary B shares and 162,694 ordinary C shares were issued for a consideration of £813,471.

LINTON INVESTMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 13 -
12
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
£
£
66,560
15,266
13
Events after the reporting date

On 27 February 2024, the company's subsidiary, Linton Energy Limited, was dissolved.

 

On 27 August 2024, the company's subsidiary, ASV Pioneer Limited, was dissolved.

14
Related party transactions

During the year, the company issued a loan of £300,000 (2022: £254,900) to O2 Worx Limited. The loan balance at the year end was £554,900 (2022: £254,900). No repayments have been made. The company is an 83.3% owned subsidiary of Linton Investments Limited.

2023-12-312023-01-01falseCCH SoftwareCCH Accounts Production 2023.300
Anna BoisseauHayley FergusonFergusonJames ScullionRichard Smithfalse
SC6074752023-01-012023-12-31SC6074752023-12-31SC6074752022-12-31SC607475core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-12-31SC607475core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2022-12-31SC607475core:OtherPropertyPlantEquipment2023-12-31SC607475core:OtherPropertyPlantEquipment2022-12-31SC607475core:CurrentFinancialInstrumentscore:WithinOneYear2023-12-31SC607475core:CurrentFinancialInstrumentscore:WithinOneYear2022-12-31SC607475core:Non-currentFinancialInstrumentscore:AfterOneYear2023-12-31SC607475core:Non-currentFinancialInstrumentscore:AfterOneYear2022-12-31SC607475core:CurrentFinancialInstruments2023-12-31SC607475core:CurrentFinancialInstruments2022-12-31SC607475core:ShareCapital2023-12-31SC607475core:ShareCapital2022-12-31SC607475core:RetainedEarningsAccumulatedLosses2023-12-31SC607475core:RetainedEarningsAccumulatedLosses2022-12-31SC607475core:ShareCapital2021-12-31SC607475core:RetainedEarningsAccumulatedLosses2021-12-31SC607475core:ShareCapitalOrdinaryShares2023-12-31SC607475core:ShareCapitalOrdinaryShares2022-12-31SC607475bus:Director52023-01-012023-12-31SC607475core:RetainedEarningsAccumulatedLosses2022-01-012022-12-31SC6074752022-01-012022-12-31SC607475core:RetainedEarningsAccumulatedLosses2023-01-012023-12-31SC607475core:ShareCapital2023-01-012023-12-31SC607475core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC607475core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-01-012023-12-31SC607475core:ComputerEquipment2023-01-012023-12-31SC607475core:MotorVehicles2023-01-012023-12-31SC607475core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2022-12-31SC607475core:OtherPropertyPlantEquipment2022-12-31SC607475core:OtherPropertyPlantEquipment2023-01-012023-12-31SC607475core:Non-currentFinancialInstruments2023-12-31SC607475core:Non-currentFinancialInstruments2022-12-31SC607475core:Subsidiary12023-01-012023-12-31SC607475core:Subsidiary22023-01-012023-12-31SC607475core:Subsidiary32023-01-012023-12-31SC607475core:Subsidiary42023-01-012023-12-31SC607475core:Subsidiary52023-01-012023-12-31SC607475core:Subsidiary62023-01-012023-12-31SC607475core:Subsidiary72023-01-012023-12-31SC607475core:Subsidiary82023-01-012023-12-31SC607475core:Subsidiary92023-01-012023-12-31SC607475core:Subsidiary112023-01-012023-12-31SC60747512023-01-012023-12-31SC607475core:Subsidiary312023-01-012023-12-31SC607475core:Subsidiary412023-01-012023-12-31SC607475core:Subsidiary512023-01-012023-12-31SC607475core:Subsidiary612023-01-012023-12-31SC607475core:Subsidiary712023-01-012023-12-31SC607475core:Subsidiary812023-01-012023-12-31SC607475core:Subsidiary912023-01-012023-12-31SC607475core:Subsidiary22023-12-31SC607475core:Subsidiary32023-12-31SC607475core:Subsidiary42023-12-31SC607475core:Subsidiary52023-12-31SC607475core:Subsidiary62023-12-31SC607475core:Subsidiary72023-12-31SC607475core:Subsidiary82023-12-31SC607475core:Subsidiary92023-12-31SC607475core:WithinOneYear2023-12-31SC607475core:WithinOneYear2022-12-31SC607475core:AfterOneYear2023-12-31SC607475core:AfterOneYear2022-12-31SC607475bus:PrivateLimitedCompanyLtd2023-01-012023-12-31SC607475bus:SmallCompaniesRegimeForAccounts2023-01-012023-12-31SC607475bus:FRS1022023-01-012023-12-31SC607475bus:AuditExempt-NoAccountantsReport2023-01-012023-12-31SC607475bus:Director12023-01-012023-12-31SC607475bus:Director22023-01-012023-12-31SC607475bus:Director32023-01-012023-12-31SC607475bus:Director42023-01-012023-12-31SC607475bus:FullAccounts2023-01-012023-12-31xbrli:purexbrli:sharesiso4217:GBP