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REGISTERED NUMBER: 10676634 (England and Wales)












Strategic Report, Report of the Director and

Financial Statements

for the Year Ended 31 December 2023

for

Aurelius Alpha Limited

Aurelius Alpha Limited (Registered number: 10676634)






Contents of the Financial Statements
for the Year Ended 31 December 2023




Page

Company Information 1

Strategic Report 2

Report of the Director 4

Report of the Independent Auditors 5

Statement of Comprehensive Income 8

Statement of Financial Position 9

Statement of Changes in Equity 10

Notes to the Financial Statements 11


Aurelius Alpha Limited

Company Information
for the Year Ended 31 December 2023







DIRECTOR: T Nagler





REGISTERED OFFICE: 6th Floor
33 Glasshouse Street
London
W1B 5DG





REGISTERED NUMBER: 10676634 (England and Wales)





AUDITORS: Venture House Business Service Limited
Chartered Accountants and
Statutory Auditors
Venture House
Calne Road
Lyneham
Chippenham
SN15 4PP

Aurelius Alpha Limited (Registered number: 10676634)

Strategic Report
for the Year Ended 31 December 2023

The director presents his strategic report for the year ended 31 December 2023.

REVIEW OF BUSINESS
The company was set up in 2017 to acquire an investment. On 24 July 2018 the company acquired Ideal Shopping Direct Limited. Following the acquisition, the company oversees the investment on behalf of the parent company Aurelius Equity Opportunities SE & Co KGaA. The investment was undertaken via the acquisition of the share capital of Ideal Shopping Direct Limited and also involved the provision of a loan to Ideal Shopping Direct Limited. The acquisition and loan were funded by an equity investment and loan from Aurelius Equity Opportunities SE & Co KGaA.

2021 was a difficult year for Ideal Shopping Direct Limited resulting in it going into administration early in 2022, the company awaited the settlement from the administrator for the remaining balance due, this has now been received post year end.

There are no other active subsidiaries at the year end.

There are no KPIs applicable at this time.

PRINCIPAL RISKS AND UNCERTAINTIES
The principal uncertainties and risk to the company is the performance of the investment and subsequent administration after the year end. The company relies on the credit and support provided by Aurelius Equity Opportunities SE & Co KGaA.

There are no other risks considered significant at this time.

SECTION 172(1) STATEMENT
This is as follows.

ENGAGEMENT WITH EMPLOYEES
People create success. Our success is the result of the individual performance of every employee.
Respectful treatment of all employees.
Unconditional respect of human rights.
Conscious diversity and internationality of our workforce.
More jobs thanks to successful growth strategies.

ENGAGEMENT WITH SUPPLIERS, CUSTOMERS AND OTHERS
Corporate codex
Principles such as responsible, sustainable management are firmly embedded in the Aurelius ESG policy, including:
No investment in the arms industry.
No investment in emissions-intensive companies.
No trading in weapons or armaments, tobacco or tobacco products.
Code of Conduct for suppliers and service providers.
Anti-corruption and anti-bribery policy.
Protection and support for whistleblowers.


Aurelius Alpha Limited (Registered number: 10676634)

Strategic Report
for the Year Ended 31 December 2023

STATEMENT OF CORPORATE GOVERNANCE ARRANGEMENTS
Environment
Goal for the year 2025: Reduce Group wide CO2 emissions by 30 percent.
Measures have been introduced to permanently reduced CO2 emissions.
Reduction of flights through the increased use of video conferences and online meetings and using train travel as an alternative.
Precautions to prevent environmental damage.
CO2 offsetting of the flights of all holding company employees since the 2019 financial year.

Social commitment
Aurelius refugee initiative e.v. Aurelius has been helping refugees since 2015.
Extensive support of the START Foundation to promote outstanding young people with migration backgrounds since 2018.
Long established tradition: Christmas-season collection drive for important social projects; AURELIUS matches the donations raised by employees.

ENERGY AND CARBON REPORTING
The company itself is below the 40,000 KWH threshold and no group report is required as it is included in the consolidated accounts of the parent company.

ON BEHALF OF THE BOARD:





T Nagler - Director


25 September 2024

Aurelius Alpha Limited (Registered number: 10676634)

Report of the Director
for the Year Ended 31 December 2023

The director presents his report with the financial statements of the company for the year ended 31 December 2023.

DIVIDENDS
No dividends will be distributed for the year ended 31 December 2023.

DIRECTOR
T Nagler held office during the whole of the period from 1 January 2023 to the date of this report.

DISCLOSURE IN THE STRATEGIC REPORT
The company has opted to disclose some items in the Strategic Report rather than the Directors Report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES
The director is responsible for preparing the Strategic Report, the Report of the Director and the 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 (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is 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 accounting estimates that are reasonable and prudent;
-state whether applicable 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.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS
So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are 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 auditors are aware of that information.

AUDITORS
The auditors, Venture House Business Service Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:





T Nagler - Director


25 September 2024

Report of the Independent Auditors to the Members of
Aurelius Alpha Limited

Opinion
We have audited the financial statements of Aurelius Alpha Limited (the 'company') for the year ended 31 December 2023 which comprise the Statement of Comprehensive Income, Statement of Financial Position, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of 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:
-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; and
-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 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 director's 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 director with respect to going concern are described in the relevant sections of this report.

Other information
The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

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.

In connection with our audit of the financial statements, 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 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 Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and
- the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Report of the Independent Auditors to the Members of
Aurelius Alpha Limited


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 Strategic Report or the Report of the Director.

We have nothing to report in respect of the following matters where 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 director's remuneration specified by law are not made; or
- we have not received all the information and explanations we require for our audit.

Responsibilities of director
As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is 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 director determines 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 director is 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 director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' 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 a Report of the Auditors 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.

The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Discussions were held with, and enquiries made of, management and those charged with governance with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.

The laws and regulations considered to have a direct effect on the financial statements include UK financial reporting standards, Company Law, Tax and Pensions legislation, and distributable profits legislation.

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: enquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing transactions around the end of the reporting period; and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

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 Report of the Auditors.

Report of the Independent Auditors to the Members of
Aurelius Alpha Limited


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 a Report of the Auditors 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.




Christopher Baylis (Senior Statutory Auditor)
for and on behalf of Venture House Business Service Limited
Chartered Accountants and
Statutory Auditors
Venture House
Calne Road
Lyneham
Chippenham
SN15 4PP

26 September 2024

Aurelius Alpha Limited (Registered number: 10676634)

Statement of Comprehensive Income
for the Year Ended 31 December 2023

31.12.23 31.12.22
Notes £    £   

REVENUE 3 - 88,629

Cost of sales 1,087 141,637
GROSS LOSS (1,087 ) (53,008 )

Administrative expenses 12,637 (73,838 )
OPERATING (LOSS)/PROFIT 5 (13,724 ) 20,830

Interest receivable and similar income - 21,669
(13,724 ) 42,499

Interest payable and similar expenses 6 - 5,893
(LOSS)/PROFIT BEFORE TAXATION (13,724 ) 36,606

Tax on (loss)/profit 7 - -
(LOSS)/PROFIT FOR THE FINANCIAL
YEAR

(13,724

)

36,606

OTHER COMPREHENSIVE INCOME - -
TOTAL COMPREHENSIVE INCOME
FOR THE YEAR

(13,724

)

36,606

Aurelius Alpha Limited (Registered number: 10676634)

Statement of Financial Position
31 December 2023

31.12.23 31.12.22
Notes £    £   
FIXED ASSETS
Investments 8 - -

CURRENT ASSETS
Debtors 9 451,519 1,451,482
Cash at bank 452,439 504,063
903,958 1,955,545
CREDITORS
Amounts falling due within one year 10 7,973 45,836
NET CURRENT ASSETS 895,985 1,909,709
TOTAL ASSETS LESS CURRENT
LIABILITIES

895,985

1,909,709

CAPITAL AND RESERVES
Called up share capital 11 710,001 1,710,001
Share premium 20,000 20,000
Retained earnings 165,984 179,708
SHAREHOLDERS' FUNDS 895,985 1,909,709

The financial statements were approved by the director and authorised for issue on 25 September 2024 and were signed by:





T Nagler - Director


Aurelius Alpha Limited (Registered number: 10676634)

Statement of Changes in Equity
for the Year Ended 31 December 2023

Called up
share Retained Share Total
capital earnings premium equity
£    £    £    £   
Balance at 1 January 2022 4,210,001 143,102 20,000 4,373,103

Changes in equity
Reduction in share capital (2,500,000 ) - - (2,500,000 )
Total comprehensive income - 36,606 - 36,606
Balance at 31 December 2022 1,710,001 179,708 20,000 1,909,709

Changes in equity
Reduction in share capital (1,000,000 ) - - (1,000,000 )
Total comprehensive income - (13,724 ) - (13,724 )
Balance at 31 December 2023 710,001 165,984 20,000 895,985

Aurelius Alpha Limited (Registered number: 10676634)

Notes to the Financial Statements
for the Year Ended 31 December 2023

1. STATUTORY INFORMATION

Aurelius Alpha Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions
The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

the requirements of Section 7 Statement of Cash Flows.

Preparation of consolidated financial statements
The financial statements contain information about Aurelius Alpha Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 401 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertakings are included by full consolidation in the consolidated financial statements of its parent, Aurelius Equity Opportunities SE & Co. KGaA, Ludwig-Ganghofer-Straße 6 82031 Grünwald Germany.

Significant judgements and estimates
In the application of the company's accounting policies, which are described in note 2, management is required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying 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 on going basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

Turnover
Revenue were fees charged to Ideal Shopping Direct Limited and are recognised on the basis of the date of the invoice.

Aurelius Alpha Limited (Registered number: 10676634)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

2. ACCOUNTING POLICIES - continued

Financial instruments
The group has chosen to adopt Sections 11 and 12 of FRS 102 in respect of financial instruments.

Basic financial assets, including trade and other receivables and cash and bank balances, are initially recognised at transaction price, 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. Such assets are subsequently carried at amortised cost using the effective interest method.

Basic financial liabilities, including trade and other payables, bank loans and loans from fellow group companies, 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 receipts discounted at a market rate of interest. Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Financial assets and liabilities are offset and 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.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the statement of financial position date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Foreign currencies
Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Fixed asset investments
Fixed asset investments in subsidiary companies are shown at the historical cost of acquisition less any impairment.

Aurelius Alpha Limited (Registered number: 10676634)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

3. REVENUE

The revenue and loss (2022 - profit) before taxation are attributable to the one principal activity of the company.

All revenue is derived in the UK.

4. EMPLOYEES AND DIRECTORS

There were no staff costs for the year ended 31 December 2023 nor for the year ended 31 December 2022.

The average number of employees during the year was as follows:
31.12.23 31.12.22

1 1

The director is deemed an employee.

31.12.23 31.12.22
£    £   
Director's remuneration - -

5. OPERATING (LOSS)/PROFIT

The operating loss (2022 - operating profit) is stated after charging:

31.12.23 31.12.22
£    £   
Other operating leases 1,200 1,200
Auditors' remuneration 4,250 2,250
Auditors' remuneration for non audit work 2,250 2,250
Foreign exchange differences 44 -

6. INTEREST PAYABLE AND SIMILAR EXPENSES
31.12.23 31.12.22
£    £   
Loan interest - 5,893

7. TAXATION

Analysis of the tax charge
No liability to UK corporation tax arose for the year ended 31 December 2023 nor for the year ended 31 December 2022.

Aurelius Alpha Limited (Registered number: 10676634)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

8. FIXED ASSET INVESTMENTS

Below is a list of Fixed Asset Investments held at the beginning of the year.
All subsidiaries other than Ideal Shopping Direct Limited were held indirectly.
During the year, Create and Craft Limited and Deramores were sold, all other companies have been struck off or have gone into administration.


Subsidiary Name Registered Office Class of shares
held
% ownership
Ideal Shopping Direct Limited Ideal Home House,
Newark Road,
Peterborough,
Cambridgeshire,PE1
5WG
Ordinary 85
Create & Craft Limited Ideal Home House,
Newark Road,
Peterborough,
Cambridgeshire,PE1
5WG
Ordinary 85
Ideal World Home Shopping
Limited
Ideal Home House,
Newark Road,
Peterborough,
Cambridgeshire,PE1
5WG
Ordinary 85
Ideal Sourcing Limited Ideal Home House,
Newark Road,
Peterborough,
Cambridgeshire,PE1
5WG
Ordinary 85
Craft Retail International Limited Ideal Home House,
Newark Road,
Peterborough,
Cambridgeshire,PE1
5WG
Ordinary 85
Craft Channel Productions
Limited
Ideal Home House,
Newark Road,
Peterborough,
Cambridgeshire,PE1
5WG
Ordinary 85
Deramores Retail Limited Ideal Home House,
Newark Road,
Peterborough,
Cambridgeshire,PE1
5WG
Ordinary 85
Ikan Paper Crafts Ltd Ideal Home House,
Newark Road,
Peterborough,
Cambridgeshire,PE1
5WG
Ordinary 85

The value of these investments were impaired in 2021. The value of fixed asset investments on the balance sheet at the year end is £NIL (2022: £NIL).

Aurelius Alpha Limited (Registered number: 10676634)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

9. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Amounts owed by group undertakings 451,335 1,451,335
VAT 184 147
451,519 1,451,482

10. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.12.23 31.12.22
£    £   
Trade creditors 956 773
Amounts owed to group undertakings - 38,252
Accrued expenses 7,017 6,811
7,973 45,836

11. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.12.23 31.12.22
value: £    £   
710,001 Ordinary £1 710,001 1,710,001

During the year the issued share capital of the Company was reduced by £1,000,000 (2022: £2,500,000) by cancelling and extinguishing 1,000,000 (2022: 2,500,000) of the issued ordinary shares of £1 each.

12. ULTIMATE PARENT COMPANY

Aurelius Equity Opportunities SE & Co KGaA (incorporated in Germany) is regarded by the director as being the company's ultimate parent company. Copies of its consolidated financial statements can be obtained from Ludwig-Ganghofer Strasse 6, 82031 Gruenwald, Germany. The smallest and largest group preparing consolidated accounts in which the Company's results are included is that headed by Aurelius Equity Opportunities SE & Co KGaA.

13. RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the entity
31.12.23 31.12.22
£    £   
Purchases 2,368 141,637
Interest paid - 5,862
Amount due to related party - 38,252

Entities over which the entity has control, joint control or significant influence
31.12.23 31.12.22
£    £   
Sales - 88,629
Interest received - 21,438
Amount due from related party 451,335 1,451,335

Aurelius Alpha Limited (Registered number: 10676634)

Notes to the Financial Statements - continued
for the Year Ended 31 December 2023

13. RELATED PARTY DISCLOSURES - continued

Other related parties
31.12.23 31.12.22
£    £   
Purchases 1,200 1,200

14. POST BALANCE SHEET EVENTS

After the year end, £451,335 was received from Ideal Shopping Direct limited. This is the balance due (note 9). There are no further amounts due from Ideal Shopping Direct limited.