Charity registration number 1170748
Company registration number 10024275 (England and Wales)
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
LEGAL AND ADMINISTRATIVE INFORMATION
Trustees
Mr S Armitage
Mr R C Light
Mr A Redmond
Mr A M Walker
Mrs N J Redmond
Mr B A Fagborun
Mr N L Page
Mr C C Marsden
(Appointed 24 June 2024)
Secretary
Mr S Armitage
Charity number
1170748
Company number
10024275
Principal address
East Bierley Playing Fields
Off Hunsworth Lane
East Bierley
West Yorkshire
BD4 6PU
Registered office
20 Owl Lane
Dewsbury
West Yorkshire
WF12 7RQ
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
CONTENTS
Page
Trustees report
1 - 4
Independent examiner's report
5
Statement of financial activities
6
Balance sheet
7
Statement of cash flows
8
Notes to the financial statements
9 - 16
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 1 -

The Trustees present their annual report and financial statements for the year ended 31 December 2023, which are also prepared to meet the requirements for a directors' report and accounts for Companies Act purposes.

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

Objectives and activities

The Charity's objects are specifically restricted to the following , for the public benefit:

 

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

Achievements and performance

The Charity has operated for the full financial year incurring a small deficit which has been funded from its reserves.

Financial review

The Charity's total income from resources was £90,194 to 31st December 2023 (December 2022: £72,257).

The Charity's total expenses were £97,811 for the same period (2022: £76,023)

Leaving a deficit for the year of £7,617 (2022: £3,766), and a surplus to carry forward of £3,230.

 

It is the policy of the Charity that unrestricted funds which have not been designated for a specific use should be maintained at a level equivalent to between three and six month’s expenditure. The Trustees consider that reserves at this level will ensure that, in the event of a significant drop in funding, they will be able to continue the Charity’s current activities while consideration is given to ways in which additional funds may be raised. Although this level of reserves has not been maintained throughout the year due to increased finance and other costs the Trustees hope that it can once again be achieved in the foreseeable future.

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

Plans for future periods

Plans continue to be worked on to further improve the facilities at the site and establish new channels of revenue to ensure the site continues to be viable going forward working with all interested parties and stakeholders.

The Trustees of EBCSA continue to be very focused on ensuring the operating model is able to sustain the running costs of the site and work on ways to secure investment into future development of the site, its facilities and all those who use them.

The Board wish to thank everyone for their contributions during the reporting period, the plans continue to build for the site and we hope to be able to start the further development of the site within the next couple of years.

EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 2 -
Structure, governance and management

The Charity is a company limited by guarantee , incorporated on 24 February 2016 and registered as a charity on 14 December 2016 .

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

 

Mr S Armitage
Mr R C Light
Mr A Redmond
Mr A M Walker
Mrs N J Redmond
Mr B A Fagborun
Mr D Smith
(Resigned 3 June 2024)
Mr N L Page
Mr C C Marsden
(Appointed 24 June 2024)
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -

The charity's preference is that all trustees have an interest, as well as the skills required to offer and assist the charity's development. There is no specific policy in place for inducting new trustees into the charity but is something which will be considered moving forward as it grows.

None of the Trustees has any beneficial interest in the company. All of the Trustees are members of the company and guarantee to contribute £1 in the event of a winding up.

The directors as a board agree and deliver the strategy and policies of the charity. The key objectives are to manage the site and its facilities and to also ensure that it is able to meet all its liabilities from a running cost perspective.

The organisational structure is detailed as follows:

 

Members

 

The liability of members is limited to £1 – this means that if the Charity dissolved each member would only have to provide £1 towards the cost of any liabilities (Article 3).

 

Members must be organisations (Article 6.4). However, the articles of the Charity state that if a member is an unincorporated organisation it needs to nominate a representative to act on its behalf (Article 6.3).

The current members of the Charity are:

 

The Charity also has four independent trustees who have the same voting power as the member clubs and these include:

 

 

(Article 6.2)

 

The members can appoint trustees. The Articles of the Charity say that each member can appoint at least 2 trustees who are themselves members, or are members of a current member (Article 8.3).

New members must be approved by a special resolution of the Charity (i.e. with the approval of 75% of the current members (article 6.4)). It is worth a quick line as to what constitutes a special resolution – this is passed if 75% or more of members voting at a general meeting approve the matter.

Trustees (article 8)

The trustees have control of the Charity, its property and funds. Trustees (other than independents (see below)) are appointed by members as referred to above and are removed in accordance with Article 8.5. There is to be a minimum of 5 trustees. Currently the Charity has 8.

The trustees can appoint the secretary, chairman, treasurer and can delegate their functions to committees. Each committee must be made up of at least one trustee. I refer to these board appointments later in the note.

The trustees have the responsibility of keeping the accounts and annual returns.

The trustee board must have at least two (subject to a maximum of three) independent trustees who are not also members. This is to ensure fairness and help in managing conflicts. Such trustees are appointed by the other trustees in accordance with Article 8.2. They are removed in accordance with Article 8.5.

 

The charity recognises that it has a responsibility to provide guidance and assist new trustees in fulfilling their duties and responsibilities. This is done in accordance with Charity Commission guidance.

 

EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
TRUSTEES REPORT (INCLUDING DIRECTORS' REPORT) (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -

The Trustees report was approved by the Board of Trustees.

Mr S Armitage
Trustee
24 September 2024
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
INDEPENDENT EXAMINER'S REPORT
TO THE TRUSTEES OF EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
- 5 -

I report to the Trustees on my examination of the financial statements of East Bierley Community Sports Association (the Charity) for the year ended 31 December 2023.

Responsibilities and basis of report

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

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

Independent examiner's statement

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

1

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

2

the financial statements do not accord with those records; or

3

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

4

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

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

Forrest Burlinson Chartered Accountants
20 Owl Lane, Shawcross, Dewsbury WF12 7RQ
Dated: 24 September 2024
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
STATEMENT OF FINANCIAL ACTIVITIES
INCLUDING INCOME AND EXPENDITURE ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2023
- 6 -
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
Notes
£
£
£
£
£
£
Income from:
Charitable activities
3
49,514
39,615
89,129
63,557
8,700
72,257

Investments

4
1,065
-
1,065
-
-
-
Total income
50,579
39,615
90,194
63,557
8,700
72,257
Expenditure on:
Charitable activities

Charitable Expenditure

5
70,873
26,938
97,811
74,273
1,750
76,023
Total charitable expenditure
70,873
26,938
97,811
74,273
1,750
76,023
Net (expenditure)/income for the year/
Net movement in funds
(20,294)
12,677
(7,617)
(10,716)
6,950
(3,766)
Fund balances at 1 January 2023
3,897
6,950
10,847
14,613
-
14,613
Fund balances at 31 December 2023
(16,397)
19,627
3,230
3,897
6,950
10,847

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

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

The statement of financial activities also complies with the requirements for an income and expenditure account under the Companies Act 2006.
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 7 -
2023
2022
Notes
£
£
£
£
Fixed assets
Tangible assets
10
146,133
140,940
Current assets
Debtors
11
1,265
261
Cash at bank and in hand
111,822
176,394
113,087
176,655
Creditors: amounts falling due within one year
13
(36,279)
(72,123)
Net current assets
76,808
104,532
Total assets less current liabilities
222,941
245,472
Creditors: amounts falling due after more than one year
14
(219,711)
(234,625)
Net assets excluding pension liability
3,230
10,847
Net assets
3,230
10,847
The funds of the Charity
Restricted income funds
15
19,627
6,950
Unrestricted funds
(16,397)
3,897
3,230
10,847

The company is entitled to the exemption from the audit requirement contained in section 477 of the Companies Act 2006, for the year ended 31 December 2023.

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 in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Trustees on 24 September 2024
Mr S Armitage
Mr A M  Walker
Trustee
Trustee
Company registration number 10024275 (England and Wales)
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 8 -
2023
2022
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
19
(38,518)
24,376
Investing activities
Purchase of tangible fixed assets
(7,511)
-
Investment income received
1,065
-
Net cash used in investing activities
(6,446)
-
Financing activities
Proceeds from borrowings
(19,608)
105,892
Net cash (used in)/generated from financing activities
(19,608)
105,892
Net (decrease)/increase in cash and cash equivalents
(64,572)
130,268
Cash and cash equivalents at beginning of year
176,394
46,126
Cash and cash equivalents at end of year
111,822
176,394
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
1
Accounting policies
Charity information

East Bierley Community Sports Association is a private company limited by guarantee incorporated in England and Wales. The registered office is 20 Owl Lane, Dewsbury, West Yorkshire, WF12 7RQ.

1.1
Accounting convention

The financial statements have been prepared in accordance with the Charity's governing document, the Companies Act 2006 and "Accounting and Reporting by Charities: Statement of Recommended Practice applicable to charities preparing their accounts in accordance with the Financial Reporting Standard applicable in the UK and Republic of Ireland (FRS 102) (effective 1 January 2019)". The Charity is a Public Benefit Entity as defined by FRS 102.

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Going concern

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

1.3
Charitable funds

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

Restricted funds are subject to specific conditions by donors or grantors as to how they may be used. The purposes and uses of the restricted funds are set out in the notes to the financial statements.

1.4
Income
Income is recognised when the Charity is legally entitled to it after any performance conditions have been met, the amounts can be measured reliably, and it is probable that income will be received.

Cash donations are recognised on receipt. Other donations are recognised once the Charity has been notified of the donation, unless performance conditions require deferral of the amount. Income tax recoverable in relation to donations received under Gift Aid or deeds of covenant is recognised at the time of the donation.

Legacies are recognised on receipt or otherwise if the Charity has been notified of an impending distribution, the amount is known, and receipt is expected. If the amount is not known, the legacy is treated as a contingent asset.

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

 

Expenditure is classified by activity. The costs of each activity are made up of the total of direct costs and shared costs, including support costs involved in undertaking each activity. Direct costs attributable to a single activity are allocated directly to that activity. Shared costs which contribute to more than one activity and support costs which are not attributable to a single activity are apportioned between those activities on a basis consistent with the use of resources. Central staff costs are allocated on the basis of time spent, and depreciation charges are allocated on the portion of the asset’s use.

EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 10 -
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:

Leasehold land and buildings
Nil
Plant and equipment
25% Reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the statement of financial activities.

1.6
Cash and cash equivalents

Cash and cash equivalents include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

2
Critical accounting estimates and judgements

In the application of the Charity’s accounting policies, the Trustees are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

 

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Income from charitable activities
Unrestricted
Restricted
Total
Unrestricted
Restricted
Total
funds
funds
funds
funds
2023
2023
2023
2022
2022
2022
£
£
£
£
£
£

Event activities income

8,091
-
8,091
10,128
-
10,128

Pitch rental

20,900
-
20,900
16,330
-
16,330
Other income
20,523
39,615
60,138
37,099
8,700
45,799
49,514
39,615
89,129
63,557
8,700
72,257
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 11 -
4
Income from investments
Unrestricted
Unrestricted
funds
funds
2023
2022
£
£
Interest receivable
1,065
-
5
Charitable activities

Charitable Expenditure

Charitable Expenditure

2023
2022
£
£
Depreciation and impairment
2,318
603

Charitable events costs

24,884
27,740

Kitchen supplies

5,355
5,834

Advertising

477
850

Repairs and maintenance

16,484
25,793

Light and heat

3,446
202

Insurance

2,511
2,774

Legal and professional fees

23,592
5,339

Accountancy fees

2,845
2,675

Bank charges and interest

181
166

Sundries

661
676

Loan interest

15,057
3,371
97,811
76,023
Analysis by fund
Unrestricted funds
70,873
74,273
Restricted funds
26,938
1,750
97,811
76,023
6
Net movement in funds
2023
2022
£
£
The net movement in funds is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
2,318
603
7
Trustees
None of the Trustees (or any persons connected with them) received any remuneration or benefits from the Charity during the year.
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 12 -
8
Employees

The average monthly number of employees during the year was:

2023
2022
Number
Number
Total
-
0
-
0
There were no employees whose annual remuneration was more than £60,000.
Remuneration of key management personnel

The remuneration of key management personnel was as follows:

9
Taxation

The charity is exempt from taxation on its activities because all its income is applied for charitable purposes.

10
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Total
£
£
£
Cost
At 1 January 2023
139,153
7,554
146,707
Additions
-
7,511
7,511
At 31 December 2023
139,153
15,065
154,218
Depreciation and impairment
At 1 January 2023
-
5,767
5,767
Depreciation charged in the year
-
2,318
2,318
At 31 December 2023
-
8,085
8,085
Carrying amount
At 31 December 2023
139,153
6,980
146,133
At 31 December 2022
139,153
1,787
140,940
11
Debtors
2023
2022
Amounts falling due within one year:
£
£
Trade debtors
311
261
Prepayments and accrued income
954
-
1,265
261
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 13 -
12
Loans and overdrafts
2023
2022
£
£
Other loans
245,841
265,449
Payable within one year
26,130
30,824
Payable after one year
219,711
234,625
13
Creditors: amounts falling due within one year
2023
2022
£
£
Borrowings
26,130
30,824
Other taxation and social security
479
307
Trade creditors
6,825
3,282
Other creditors
-
34,865
Accruals and deferred income
2,845
2,845
36,279
72,123
14
Creditors: amounts falling due after more than one year
2023
2022
£
£
Borrowings
219,711
234,625
15
Restricted funds

The restricted funds of the charity comprise the unexpended balances of donations and grants held on trust subject to specific conditions by donors as to how they may be used.

At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
Sport England Grant
6,950
-
-
6,950
Sir George Martin Trust
-
3,000
(3,000)
-
Bench donation
-
500
(380)
120
BOLU Grant
-
1,500
(1,500)
-
NIF Grant
-
34,615
(22,058)
12,557
6,950
39,615
(26,938)
19,627
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
15
Restricted funds
(Continued)
- 14 -
Previous year:
At 1 January 2022
Incoming resources
Resources expended
At 31 December 2022
£
£
£
£
Sport England Grant
-
8,700
(1,750)
6,950
16
Unrestricted funds

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

At 1 January 2023
Incoming resources
Resources expended
At 31 December 2023
£
£
£
£
General funds
3,897
50,579
(70,873)
(16,397)
Previous year:
At 1 January 2022
Incoming resources
Resources expended
At 31 December 2022
£
£
£
£
General funds
14,613
63,557
(74,273)
3,897
17
Analysis of net assets between funds
Unrestricted
Restricted
Total
funds
funds
2023
2023
2023
£
£
£
At 31 December 2023:
Tangible assets
146,133
-
146,133
Current assets/(liabilities)
57,181
19,627
76,808
Long term liabilities
(219,711)
-
(219,711)
(16,397)
19,627
3,230
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
17
Analysis of net assets between funds
(Continued)
- 15 -
Unrestricted
Restricted
Total
funds
funds
2022
2022
2022
£
£
£
At 31 December 2022:
Tangible assets
140,940
-
140,940
Current assets/(liabilities)
97,582
6,950
104,532
Long term liabilities
(234,625)
-
(234,625)
3,897
6,950
10,847
18
Related party transactions

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

19
Cash generated from operations
2023
2022
£
£
Deficit for the year
(7,617)
(3,766)
Adjustments for:
Investment income recognised in statement of financial activities
(1,065)
-
Depreciation and impairment of tangible fixed assets
2,318
603
Movements in working capital:
(Increase)/decrease in debtors
(1,004)
4,466
(Decrease)/increase in creditors
(31,150)
25,720
Cash (absorbed by)/generated from operations
(38,518)
27,023
EAST BIERLEY COMMUNITY SPORTS ASSOCIATION
NOTES TO THE  FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 16 -
20
Analysis of changes in net (debt)/funds
At 1 January 2023
Cash flows
At 31 December 2023
£
£
£
Cash at bank and in hand
176,394
(64,572)
111,822
Loans falling due within one year
(30,824)
4,694
(26,130)
Loans falling due after more than one year
(234,625)
14,914
(219,711)
(89,055)
(44,964)
(134,019)
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