Company registration number 02099115 (England and Wales)
SKI CLUB WINTER ARRANGEMENTS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
SKI CLUB WINTER ARRANGEMENTS LIMITED
COMPANY INFORMATION
Directors
T F Campbell Davis
W M Macharg
A Maciver
Secretary
W M Macharg
Company number
02099115
Registered office
Canterbury Court
Kennington Park
1-3 Brixton Road
London
SW9 6DE
Auditor
Alliotts LLP
3 London Square
Cross Lanes
Guildford
GU1 1UJ
SKI CLUB WINTER ARRANGEMENTS LIMITED
CONTENTS
Page
Directors' report
1 - 2
Independent auditor's report
3 - 6
Profit and loss account
7
Balance sheet
8
Notes to the financial statements
9 - 14
SKI CLUB WINTER ARRANGEMENTS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2024
- 1 -

The directors present their annual report and financial statements for the year ended 30 April 2024.

Principal activities

The principal activity of the company continues to be the arrangement of skiing holidays for members of the Ski Club of Great Britain.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

T F Campbell Davis
W M Macharg
A Maciver
Financial performance

Ski Club Winter Arrangements Limited is a wholly owned subsidiary of Ski Club of Great Britain Limited. It provides snow and mountain holidays to members of the Club.

The holidays programme continued to expand in the year, with 15% more members travelling on Freshtracks and Mountain Tracks holidays compared to the previous year. The company continues to operate profitably, with increased turnover and maintained margins. Costs of running our holidays continue to increase, and we aim to minimise increases in prices charged to members. The company continues to operate at a profit.

During the year the website, shared with the Ski Club of Great Britain, was upgraded, and the company’s legacy IT systems to manage holiday sales were replaced with a modern system based on Salesforce.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

 

 

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company 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 company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

SKI CLUB WINTER ARRANGEMENTS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 2 -
On behalf of the board
A Maciver
Director
13 September 2024
SKI CLUB WINTER ARRANGEMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF SKI CLUB WINTER ARRANGEMENTS LIMITED
- 3 -
Opinion

We have audited the financial statements of Ski Club Winter Arrangements Limited (the 'company') for the year ended 30 April 2024 which comprise the profit and loss account, the balance sheet and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

SKI CLUB WINTER ARRANGEMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF SKI CLUB WINTER ARRANGEMENTS LIMITED (CONTINUED)
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the directors' report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

 

Responsibilities of directors

As explained more fully in the directors' responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

 

In preparing the financial statements, the directors are responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

 

SKI CLUB WINTER ARRANGEMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF SKI CLUB WINTER ARRANGEMENTS LIMITED (CONTINUED)
- 5 -
Extent to which the audit was considered captable of detecting irregularities, including fraud

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

 

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

Audit response to risks identified

To address the risk of fraud through management bias and override of controls, we:

 

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

 

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the company's member in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's member those matters we are required to state to the member in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's member, for our audit work, for this report, or for the opinions we have formed.

SKI CLUB WINTER ARRANGEMENTS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF SKI CLUB WINTER ARRANGEMENTS LIMITED (CONTINUED)
- 6 -
Stephen Meredith BA FCA DChA
Senior Statutory Auditor
For and on behalf of Alliotts LLP
16 September 2024
Chartered Accountants
Statutory Auditor
3 London Square
Cross Lanes
Guildford
GU1 1UJ
SKI CLUB WINTER ARRANGEMENTS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2024
- 7 -
2024
2023
£
£
Turnover
3,759,765
3,310,505
Cost of sales
(3,401,491)
(2,922,565)
Gross profit
358,274
387,940
Administrative expenses
(309,387)
(256,965)
Operating profit
48,887
130,975
Interest payable and similar expenses
(715)
(477)
Profit before taxation
48,172
130,498
Tax on profit
-
0
-
0
Profit for the financial year
48,172
130,498

The profit and loss account has been prepared on the basis that all operations are continuing operations.

SKI CLUB WINTER ARRANGEMENTS LIMITED
BALANCE SHEET
AS AT
30 APRIL 2024
30 April 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
4
59,243
50,594
Tangible assets
5
1,914
2,380
61,157
52,974
Current assets
Debtors
6
220,344
220,745
Cash at bank and in hand
27,625
70,179
247,969
290,924
Creditors: amounts falling due within one year
7
(197,934)
(276,151)
Net current assets
50,035
14,773
Total assets less current liabilities
111,192
67,747
Creditors: amounts falling due after more than one year
8
(36,000)
(40,727)
Net assets
75,192
27,020
Capital and reserves
Called up share capital
9
30,000
30,000
Profit and loss reserves
45,192
(2,980)
Total equity
75,192
27,020

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 board of directors and authorised for issue on 13 September 2024 and are signed on its behalf by:
A Maciver
Director
Company registration number 02099115 (England and Wales)
SKI CLUB WINTER ARRANGEMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2024
- 9 -
1
Accounting policies
Company information

Ski Club Winter Arrangements Limited is a private company limited by shares incorporated in England and Wales. The registered office is Canterbury Court, Kennington Park, 1-3 Brixton Road, London, SW9 6DE. The company provides holidays solely to members of the Ski Club of Great Britain Limited, the parent company.

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.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements:

 

 

The financial statements of the company are consolidated in the financial statements of Ski Club of Great Britain Limited. These consolidated financial statements are available from its registered office, Canterbury Court Kennington Park, 1-3 Brixton Road, London, SW9 6DE.

1.2
Going concern

Atruet 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.

 

In making this assessment the directors have considered the availability of financial support by the parent company, Ski Club of Great Britain Limited which has confirmed through signed representations that they will continue to support the company for at least 12 months following the signing of the accounts.

 

Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Income represents the amounts receivable from sales of holidays and other services supplied to Ski Club of Great Britain members net of VAT. Revenue and expenses are recognised in the profit and loss account on the holiday departure date.

SKI CLUB WINTER ARRANGEMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 10 -
1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is five years.

 

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.5
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

 

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Computer software
20% on cost
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:

Fixtures and fittings
15% - 100% on cost

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.

1.7
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.

1.8
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.

SKI CLUB WINTER ARRANGEMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
1
Accounting policies
(Continued)
- 11 -
Basic financial liabilities

The company only enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities, such as trade debtors and creditors.

 

Trade debtors are measured at transaction price less any impairment.

 

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.

1.9
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.

1.10
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.

1.11
Retirement benefits

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

1.12
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.

1.13
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 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.

SKI CLUB WINTER ARRANGEMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 12 -
3
Employees

The average monthly number of persons (including directors) employed by the company during the year was 10 (2023 - 9).

2024
2023
Number
Number
Total
10
9
4
Intangible fixed assets
Goodwill
Computer software
Total
£
£
£
Cost
At 1 May 2023
229,984
38,594
268,578
Additions
-
0
20,414
20,414
At 30 April 2024
229,984
59,008
288,992
Amortisation and impairment
At 1 May 2023
217,984
-
0
217,984
Amortisation charged for the year
6,000
5,765
11,765
At 30 April 2024
223,984
5,765
229,749
Carrying amount
At 30 April 2024
6,000
53,243
59,243
At 30 April 2023
12,000
38,594
50,594
5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 May 2023 and 30 April 2024
2,680
Depreciation and impairment
At 1 May 2023
300
Depreciation charged in the year
466
At 30 April 2024
766
Carrying amount
At 30 April 2024
1,914
At 30 April 2023
2,380
SKI CLUB WINTER ARRANGEMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 13 -
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
18,082
10,018
Amounts owed by group undertakings
124,592
164,324
Other debtors
77,670
46,403
220,344
220,745
7
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans
4,327
5,501
Trade creditors
108,117
194,743
Other creditors
85,490
75,907
197,934
276,151
8
Creditors: amounts falling due after more than one year
2024
2023
£
£
Bank loans and overdrafts
36,000
40,727

The company received a loan of £50,000 under the government-backed Coronavirus Bounce Back Loan Scheme (BBLS) in February 2021: the amount is included under bank loans above. There is a capital repayment holiday for the first 12 months of the loan and the interest for the first 12 months is payable by the government. In the previous year, the terms of the loan were amended to increase the payment holiday period and to extend the term of the loan to 10 years.

9
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of £1 each
30,000
30,000
30,000
30,000
10
Operating lease commitments
Lessee

At the year-end the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:

2024
2023
£
£
-
0
-
0
SKI CLUB WINTER ARRANGEMENTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2024
- 14 -
11
Parent company

The ultimate controlling party is the Ski Club of Great Britain Limited, a company registered in England and Wales, with a registered address at Canterbury Court, Kennington Park, 1-3 Brixton Road, London, SW9 6DE. The Ski Club of Great Britain Limited also draws up the group accounts.

2024-04-302023-05-01falseCCH SoftwareCCH Accounts Production 2024.200T F Campbell DavisA MaciverA MaciverW M Machargfalsefalse020991152023-05-012024-04-3002099115bus:Director12023-05-012024-04-3002099115bus:CompanySecretaryDirector12023-05-012024-04-3002099115bus:Director22023-05-012024-04-3002099115bus:CompanySecretary12023-05-012024-04-3002099115bus:Director32023-05-012024-04-3002099115bus:RegisteredOffice2023-05-012024-04-30020991152024-04-30020991152022-05-012023-04-30020991152023-04-3002099115core:Goodwill2024-04-3002099115core:ComputerSoftware2024-04-3002099115core:Goodwill2023-04-3002099115core:ComputerSoftware2023-04-3002099115core:OtherPropertyPlantEquipment2024-04-3002099115core:OtherPropertyPlantEquipment2023-04-3002099115core:CurrentFinancialInstrumentscore:WithinOneYear2024-04-3002099115core:CurrentFinancialInstrumentscore:WithinOneYear2023-04-3002099115core:Non-currentFinancialInstrumentscore:AfterOneYear2024-04-3002099115core:Non-currentFinancialInstrumentscore:AfterOneYear2023-04-3002099115core:CurrentFinancialInstruments2024-04-3002099115core:CurrentFinancialInstruments2023-04-3002099115core:ShareCapital2024-04-3002099115core:ShareCapital2023-04-3002099115core:RetainedEarningsAccumulatedLosses2024-04-3002099115core:RetainedEarningsAccumulatedLosses2023-04-3002099115core:Goodwill2023-05-012024-04-3002099115core:IntangibleAssetsOtherThanGoodwill2023-05-012024-04-3002099115core:ComputerSoftware2023-05-012024-04-3002099115core:FurnitureFittings2023-05-012024-04-3002099115core:Goodwill2023-04-3002099115core:ComputerSoftware2023-04-30020991152023-04-3002099115core:Goodwillcore:ExternallyAcquiredIntangibleAssets2023-05-012024-04-3002099115core:ComputerSoftwarecore:ExternallyAcquiredIntangibleAssets2023-05-012024-04-3002099115core:ExternallyAcquiredIntangibleAssets2023-05-012024-04-3002099115core:OtherPropertyPlantEquipment2023-04-3002099115core:OtherPropertyPlantEquipment2023-05-012024-04-3002099115core:WithinOneYear2024-04-3002099115core:WithinOneYear2023-04-3002099115core:Non-currentFinancialInstruments2024-04-3002099115core:Non-currentFinancialInstruments2023-04-3002099115bus:PrivateLimitedCompanyLtd2023-05-012024-04-3002099115bus:FRS1022023-05-012024-04-3002099115bus:Audited2023-05-012024-04-3002099115bus:FullAccounts2023-05-012024-04-30xbrli:purexbrli:sharesiso4217:GBP