Registered number
09107059
COMMERCIS COMMUNICATIONS LTD
(Formerly TALIA COMMUNICATIONS LTD)
Report and Financial Statements
31 December 2023
COMMERCIS COMMUNICATIONS LTD
Report and accounts
Contents
Page
Company information 1
Director's report 2-3
Strategic report 4-5
Independent auditor's report 6-9
Income statement 10
Statement of financial position 11
Statement of changes in equity 12
Notes to the financial statements 13-19
Detailed profit and loss account 20-21
COMMERCIS COMMUNICATIONS LTD
Company Information
Director
Mr Alan Afrasiab
Auditors
McMillan Woods Audits Limited
31 High Street
Wellingborough
England
NN8 4HL
Bankers
Lloyds Bank PLC
3rd Floor
25 Gresham Street
London
United Kingdom
EC2V 7HN
Accountants
Yussouf & Co
Chartered Accountants
Suite 401-402 Cumberland House
80 Scrubs Lane
London
NW10 6RF
Registered office
Third Floor
6 - 8 James Street
London
United Kingdom
W1U 1ED
Registered number
09107059
COMMERCIS COMMUNICATIONS LTD
Registered number: 09107059
Director's Report
The director presents his report and financial statements for the year ended 31 December 2023.
Principal activities
The company's principal activity during the year continued to be the provision of internet, voice and video services. They are a teleport, satellite and terrestrial network operator providing global IP communications.
Future developments
The company plans to continue its current activity in the forthcoming year.
Results and dividends
The profit/(loss) before taxation for the year amounted to ($1,027,734); 2022: ($107,415).
No dividends were paid for the period.
Directors
The following persons served as directors during the year:
Alan Afrasiab
Director's responsibilities
The director is responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 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 director is required to:
select suitable accounting policies and then apply them consistently;
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;
prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is 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 him to ensure that the financial statements comply with the Companies Act 2006. He is 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.
Disclosure of information to auditors
The director confirms that:
so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditor is aware of that information.
Auditors
The auditors, McMillan Woods Audits Ltd, will be proposed for re-appointment in accordance with section 489 of the Companies Act 2006.
This report was approved by the board on 15 August 2024 and signed on its behalf.
Mr Alan Afrasiab
Director
COMMERCIS COMMUNICATIONS LTD
Strategic Report
The director presents his strategic report for the year ended 31 December 2023.
Business review
The results for the year and the financial position of the company is as shown in the financial statement.
The total turnover of the company during the period amounted to $8,516,902; 2022: $8,731,554 and profit/(loss) before tax of ($1,027,734); 2022: ($107,415).
The Shareholder's deficit at the period end was ($940,904); 2022: ($169,635).
Principal risks and uncertainties
The director is responsible for the company's system of internal controls and for reviewing its effectiveness. The internal control system is designed to manage, rather than eliminate the risk of failure to achieve the company's business objectives and can only provide reasonable and not absolute assurance against material misstatement or loss.
Covid-19 has had a significant impact on the business, and it will remain a key focus of management for at least the short term.
The impact of pandemic which started early 2020 and continued until end of 2021 with lingering effect into the future.
The company has been negatively impacted by the effects of the world-wide COVID -19 pandemic. The company is closely monitoring its operations, liquidity, and capital resources and is actively working to minimise the current and future impact of this unprecedented situation. There have been strong, early signs of recovery following successful vaccination programme rolled out globally.
The company has taken several mitigation efforts in response to the pandemic, including managing human capital needs, negotiating rent abatements and deferments with its landlord, delayed planned capital expenditures, and non-essential contracts have been cancelled or amended where possible to yield additional savings going forward.
Foreign currency exchange risk can be high during uncertain economic climate when income is received in dollars and some salaries and overheads in UK are payables in sterling.

The director has adopted policy of forward contracts which minimises exchange risks and to exchange funds when the rates are more favourable. Overall to date this risk has not been material.

Rise in energy costs and general inflation is another uncertainty but the director is of the opinion that its impact is not relevant to the company's business.
Going concern
The director refers to Note 1 of the financial statements which indicate that the Company has net liabilities of ($940,904); 2022: ($169,935). The Company's ability to continue as a going concern is dependent on the continued financial support from its ultimate parent undertaking, Commercis plc and continued availability of the bank loan facilities.
Considering the company's current resources and review of the financial forecasts and projections, the director has a reasonable expectation that the Company has adequate resources to continue in operational existence for at least 12 months from approval of the financial statements.
Financial key performance indicators
2023 2022
$ $
Profit/(Loss) before taxation (1,027,734) (107,415)
Net (liabilities)/ assets (940,904) (169,635)
This report was approved by the board on 15 August 2024 and signed on its behalf.
Mr Alan Afrasiab
Director
COMMERCIS COMMUNICATIONS LTD
Independent auditor's report
to the member of COMMERCIS COMMUNICATIONS LTD
Opinion
We have audited the financial statements of COMMERCIS COMMUNICATIONS LTD (the 'company') for the year ended 31 December 2023 which comprise the Income Statement, the Statement of Financial Position, the Statement of Changes in Equity 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 the Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 December 2023 and of its loss for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
have been prepared in accordance with the requirements of the Companies Act 2006.
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 Auditors' 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 United Kingdom, including the Financial Reporting Council'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.
Material uncertainty related to going concern
We draw attention to note 1 in the financial statements, which indicates that the Company has made a profit/(loss) after tax of ($771,269) and has net current liabilities of ($939,860) and net liabilities of ($940,904). Commercis Communications ltd is part of Commercis group and Based on the financial projections,the Director has assessed that the Group and the Company will continue to meet its liabilities as they fall due over the next twelve months from the date of approval of these financial statements.
We have examined the forecast provided and can conclude that it is quiet realistic and achievable. The Group has been successful in navigating through the global recession, staffing shortages, and inflationary pressures. During the year Group has bestowed its growth strategy by acquiring a German based subsidiary Also during the year the Group has migrated to a new accounting system which has helped in bringing good controls in overall accounting which is a positive sign.
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 Auditors' 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 the audit:
the information given in the Directors' Report for the financial year for which the financial statements
are prepared is consistent with the financial statements; and
the Directors' Report has been prepared in accordance with applicable legal requirements.
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:
adequate accounting records have not been kept, or returns adequate for our audit have not been
received from branches not visited by us; or
the financial statements are not in agreement with the accounting records and returns; or
certain disclosures of directors’ remuneration specified by law are not made; or
we have not received all the information and explanations we require for our audit.
the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemptions in preparing the Directors' Report and from the requirement to prepare a Strategic Report.
Responsibilities of directors
As explained more fully in the Directors' Responsibilities Statement set out on page 2, 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 Auditors' 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.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at: www.frc.org.uk/auditorsresponsibilities. This description forms part of our Auditors' Report.
Extent to which the audit was capable of detecting irregularities, including fraud.
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:
We gained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates, and considered the risk of acts by the company that were contrary to applicable laws and regulations, including fraud. Our audit procedures were designed to respond to the risk faced by the company, recognising that the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.
We focused on laws and regulations that could give rise to a material misstatement in the financial statements, including, but not limited to, financial reporting legislation, the Companies Act 2006, distributable profits legislation and UK pensions and tax legislation. We assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. Our tests included agreeing the financial statement disclosures to underlying supporting documentation, review of board and committee meeting minutes, enquiries with management, enquiries of external legal advisors, review of correspondence with external legal advisors and review of external press releases. There are inherent limitations in the audit procedures described above and, the further removed noncompliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it.
We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls) and determined that the principal risks were related to management bias in accounting estimates. We addressed the risk of management override of internal controls through testing journals, in particular any entries posted with unusual account combinations or posted by senior management.
We evaluated whether there was evidence of bias by the Directors in accounting estimates that represented a risk of material misstatement due to fraud. We challenged assumptions and judgements made by management in their significant accounting estimates, in particular in relation to contract accounting, the valuation of investment properties and defined benefit pension scheme accounting.
Use of our report
This report is made solely to the Company's members, as a body, 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 members those matters we are required to state to them in an Auditors' 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 members, as a body, for our audit work, for this report, or for the opinions we have formed.
Mr Mark Stockwell FCA, FCCA 31 High Street
(Senior Statutory Auditor) Wellingborough
for and on behalf of England
McMillan Woods Audits Limited NN8 4HL
Chartered Certified Accountants and Statutory Auditors
15 August 2024
COMMERCIS COMMUNICATIONS LTD
Income Statement
for the year ended 31 December 2023
Notes 2023 2022
$ $
Turnover 3 8,516,902 8,731,554
Cost of sales (9,019,274) (8,519,722)
Gross (loss)/profit (502,372) 211,832
Administrative expenses (525,362) (445,097)
Other operating income - 125,858
Operating loss 4 (1,027,734) (107,407)
Interest payable 6 - (8)
Loss on ordinary activities before taxation (1,027,734) (107,415)
Tax on loss on ordinary activities 7 256,465 21,881
Loss for the financial year (771,269) (85,534)
COMMERCIS COMMUNICATIONS LTD
Statement of Financial Position
as at 31 December 2023
Notes 2023 2022
$ $
Fixed assets
Tangible assets 8 6,740 4,301
Investments 9 123,937 -
130,677 4,301
Current assets
Stocks 10 27,757 5,537
Debtors 11 (61,971) 3,353,567
Cash at bank and in hand 403,864 25,881
369,650 3,384,985
Creditors: amounts falling due within one year 12 (1,309,510) (3,558,921)
Net current liabilities (939,860) (173,936)
Total assets less current liabilities (809,183) (169,635)
Creditors: amounts falling due after more than one year 13 (123,936) -
Provisions for liabilities
Other provisions 15 (7,785) -
Net liabilities (940,904) (169,635)
Capital and reserves
Called up share capital 16 12,760 12,760
Profit and loss account 17 (953,664) (182,395)
Total equity (940,904) (169,635)
Mr Alan Afrasiab
Director
Approved by the board on 15 August 2024
COMMERCIS COMMUNICATIONS LTD
Statement of Changes in Equity
for the year ended 31 December 2023
Share Share Other Profit Total
capital premium reserves and loss
account
$ $ $ $ $
At 1 January 2022 12,760 - - (96,861) (84,101)
Loss for the financial year (85,534) (85,534)
At 31 December 2022 12,760 - - (182,395) (169,635)
At 1 January 2023 12,760 - - (182,395) (169,635)
Loss for the financial year (771,269) (771,269)
At 31 December 2023 12,760 - - (953,664) (940,904)
COMMERCIS COMMUNICATIONS LTD
Notes to the Accounts
for the year ended 31 December 2023
1 Summary of significant accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
The preparation of financial statements in compliance with FRS 102 requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the company's accounting policies.
Going concern
The Company made a profit/(loss) after tax of ($771,269) and had net current liabilities of ($939,860) and net liabilities of ($940,904). The Director has assessed the going concern risks to the Company and has concluded that:
Financial projections indicate that the Company will continue to meet its liabilities as they fall due over the next twelve months from the date of approval of these financial statements.
Based on these indicators the Director believe that it remains appropriate to prepare the Company financial statements on a going concern basis. There are no material uncertainties relating to this going concern conclusion.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery over 5 years
Fixtures and fittings over 5 years
Investments
Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Foreign currency translation
Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction.
At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Critical accounting estimates and judgements
The preparation of these financial statements requires management to make judgements, estimates and assumptions that affect the application of policies and reported amounts of assets and liabilities, income and expenses.
Judgements used in preparation of these financial statements include the ownership of an asset, which is only transferred when substantially all the significant risks and rewards of that particular asset are transferred. Estimates used in preparation of these financial statements include the recoverable amounts of the various categories of fixed assets and determination of their appropriate depreciation policies. Assumptions used in the preparation of these financial statements ignore the effect of technological obsolescence on stock.
The company makes estimates and assumptions concerning the future. The resulting accounting estimates, will by definition, seldom equal the related actual results. There are no estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of the assets and liabilities within the next financial year.
3 Analysis of turnover 2023 2022
$ $
Sale of goods 8,516,902 8,731,554
By geographical market:
UK 8,516,902 8,731,554
4 Operating profit 2023 2022
$ $
This is stated after charging:
Depreciation 1,117 1,075
Auditors' remuneration for audit services - 12,941
5 Staff costs 2023 2022
$ $
Wages and salaries 296,418 303,067
Social security costs 99,427 53,520
Other pension costs 19,754 10,141
415,599 366,728
Average number of employees during the year Number Number
Administration 1 1
Engineering 1 1
Sales 1 1
3 3
6 Interest payable 2023 2022
$ $
Bank loans and overdrafts - 8
7 Taxation 2023 2022
$ $
Analysis of charge in period
Deferred tax:
Origination and reversal of timing differences (256,465) (21,881)
Tax on loss on ordinary activities (256,465) (21,881)
Factors affecting tax charge for period
The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
2023 2022
$ $
Loss on ordinary activities before tax (1,027,734)
Standard rate of corporation tax in the UK 25% 25%
$ $
Profit on ordinary activities multiplied by the standard rate of corporation tax (256,934)
Effects of:
Expenses not deductible for tax purposes 1,075 86,450
Capital allowances for period in excess of depreciation (2,439) -
Utilisation of tax losses (1,026,611) (86,450)
Current tax charge for period - -
8 Tangible fixed assets
Plant and machinery Fixtures, fittings, tools and equipment Total
At cost At cost
$ $ $
Cost or valuation
At 1 January 2023 6,720 - 6,720
Additions - 3,556 3,556
At 31 December 2023 6,720 3,556 10,276
Depreciation
At 1 January 2023 2,419 - 2,419
Charge for the year 854 263 1,117
At 31 December 2023 3,273 263 3,536
Carrying amount
At 31 December 2023 3,447 3,293 6,740
At 31 December 2022 4,301 - 4,301
9 Investments
Investments in
subsidiary
undertakings
$
Cost
Additions 123,937
At 31 December 2023 123,937
10 Stocks 2023 2022
$ $
Finished goods and goods for resale 27,757 5,537
11 Debtors 2023 2022
$ $
Trade debtors (342,817) 42,776
Amounts owed by group undertakings and undertakings in which the company has a participating interest - 3,284,861
Deferred tax asset (see note 14) 278,346 21,881
Other debtors - 1,956
Prepayments and accrued income 2,500 2,093
(61,971) 3,353,567
12 Creditors: amounts falling due within one year 2023 2022
$ $
Trade creditors 50,004 19,020
Amounts owed to group undertakings and undertakings in which the company has a participating interest 863,697 3,127,888
Other taxes and social security costs 1,510 25,658
Other creditors 377,015 383,962
Director loan account - (27,770)
Accruals and deferred income 17,284 30,163
1,309,510 3,558,921
13 Creditors: amounts falling due after one year 2023 2022
$ $
Other creditors 123,936 -
14 Deferred taxation 2023 2022
$ $
Accelerated capital allowances (278,346) (21,881)
2023 2022
$ $
At 1 January (21,881) -
Credited to the profit and loss account (256,465) (21,881)
At 31 December (278,346) (21,881)
15 Provisions for Impairment
Impairment
$
At 1 January 2023 -
Additional provisions made during the period 7,785
At 31 December 2023 7,785
16 Share capital Nominal 2023 2023 2022
value Number $ $
Allotted, called up and fully paid:
Ordinary shares $1.276 10,000 12,760 12,760
17 Profit and loss account 2023 2022
$ $
At 1 January (182,395) (96,861)
Loss for the financial year (771,269) (85,534)
At 31 December (953,664) (182,395)
18 Related party transactions
Advantage has been taken of the exemption available under FRS 101 Reduced Disclosure Framework not to disclose transactions with other wholly owned members of the group.
19 Controlling party
Commercis PLC became the ultimate controlling party for Commercis Communications Ltd post year end on 1 February 2021. Commercis PLC is a Public Limited Company and incorporated in England. Its registered office is Third Floor, 6-8 James Street, London W1U 1ED.
20 Presentation currency
The financial statements are presented in USD.
21 Legal form of entity and country of incorporation
Commercis Communications Ltd is a private company limited by shares and incorporated in England.
Third Floor
6 - 8 James Street
London
United Kingdom
W1U 1ED
COMMERCIS COMMUNICATIONS LTD 09107059 false 2023-01-01 2023-12-31 2023-12-31 VT Final Accounts July 2024 09107059 2022-01-01 2022-12-31 09107059 countries:UnitedKingdom 2022-01-01 2022-12-31 09107059 core:OwnedAssets 2022-01-01 2022-12-31 09107059 bus:OrdinaryShareClass1 2022-01-01 2022-12-31 09107059 core:RetainedEarningsAccumulatedLosses 2022-01-01 2022-12-31 09107059 core:WithinOneYear 2022-12-31 09107059 core:AfterOneYear 2022-12-31 09107059 core:ShareCapital 2022-12-31 09107059 core:RetainedEarningsAccumulatedLosses 2022-12-31 09107059 core:AcceleratedTaxDepreciationDeferredTax 2022-12-31 09107059 2021-12-31 09107059 core:ShareCapital 2021-12-31 09107059 core:SharePremium 2021-12-31 09107059 core:OtherReservesSubtotal 2021-12-31 09107059 core:RetainedEarningsAccumulatedLosses 2021-12-31 09107059 2023-01-01 2023-12-31 09107059 bus:PrivateLimitedCompanyLtd 2023-01-01 2023-12-31 09107059 bus:Audited 2023-01-01 2023-12-31 09107059 bus:Director1 2023-01-01 2023-12-31 09107059 core:RetainedEarningsAccumulatedLosses 2023-01-01 2023-12-31 09107059 1 2023-01-01 2023-12-31 09107059 2 2023-01-01 2023-12-31 09107059 countries:UnitedKingdom 2023-01-01 2023-12-31 09107059 core:OwnedAssets 2023-01-01 2023-12-31 09107059 core:VehiclesPlantMachinery 2023-01-01 2023-12-31 09107059 core:FurnitureFittingsToolsEquipment 2023-01-01 2023-12-31 09107059 core:Warranties 2023-01-01 2023-12-31 09107059 bus:OrdinaryShareClass1 2023-01-01 2023-12-31 09107059 countries:England 2023-01-01 2023-12-31 09107059 bus:FRS102 2023-01-01 2023-12-31 09107059 bus:FullAccounts 2023-01-01 2023-12-31 09107059 2023-12-31 09107059 core:WithinOneYear 2023-12-31 09107059 core:AfterOneYear 2023-12-31 09107059 core:ShareCapital 2023-12-31 09107059 core:RetainedEarningsAccumulatedLosses 2023-12-31 09107059 core:SharePremium 2023-12-31 09107059 core:OtherReservesSubtotal 2023-12-31 09107059 core:VehiclesPlantMachinery 2023-12-31 09107059 core:FurnitureFittingsToolsEquipment 2023-12-31 09107059 core:AdditionsToInvestments 2023-12-31 09107059 core:AcceleratedTaxDepreciationDeferredTax 2023-12-31 09107059 core:Warranties 2023-12-31 09107059 bus:OrdinaryShareClass1 2023-12-31 09107059 2022-12-31 09107059 core:SharePremium 2022-12-31 09107059 core:OtherReservesSubtotal 2022-12-31 09107059 core:VehiclesPlantMachinery 2022-12-31 09107059 core:FurnitureFittingsToolsEquipment 2022-12-31 09107059 core:Warranties 2022-12-31 xbrli:pure xbrli:shares iso4217:USD iso4217:USD xbrli:shares