Clerkenwell Films Limited
Annual Report and Financial Statements
For the year ended 31 March 2024
Company registration number 03485747 (England and Wales)
Clerkenwell Films Limited
Company Information
Directors
W De Greef
P Fried
M J Garside
BBC Studios Corporate Services Limited
Secretary
J Ryland
Company number
03485747
Registered office
1 Television Centre
101 Wood Lane
London
W12 7FA
Auditor
Moore Kingston Smith LLP
Charlotte Building
17 Gresse Street
London
W1T 1QL
Clerkenwell Films Limited
Contents
Page
Statement of financial position
1 - 2
Notes to the financial statements
3 - 13
Clerkenwell Films Limited
Statement Of Financial Position
As at 31 March 2024
Page 1
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible fixed assets
4
24,377
116,409
Investments
5
156
156
24,533
116,565
Current assets
Work in progress
8
152,673
199,126
Debtors
9
2,953,585
528,167
Cash at bank and in hand
1,075,520
1,759,289
4,181,778
2,486,582
Creditors: amounts falling due within one year
10
(2,445,952)
(1,880,137)
Net current assets
1,735,826
606,445
Total assets less current liabilities
1,760,359
723,010
Creditors: amounts falling due after more than one year
Lease liabilities
13
-
24,072
-
(24,072)
Net assets
1,760,359
698,938
Capital and reserves
Called up share capital
15
71
71
Share premium account
67,920
67,920
Capital redemption reserve
34
34
Profit and loss reserves
1,692,334
630,913
Total equity
1,760,359
698,938

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

The Company's financial statements have been prepared in accordance with the provisions applicable to entities subject to the small companies regime.
The financial statements were approved by the board of directors and authorised for issue on 25 September 2024 and are signed on its behalf by:
Clerkenwell Films Limited
Statement Of Financial Position (Continued)
As at 31 March 2024
Page 2
W De Greef
Director
Company Registration No. 03485747
Clerkenwell Films Limited
Notes to the Financial Statements
For the year ended 31 March 2024
Page 3
1
Accounting policies
Company information

Clerkenwell Films Limited is a private company limited by shares incorporated in England and Wales. The registered office is 1 Television Centre, 101 Wood Lane, London, W12 7FA. The company's principal activities and nature of its operations are disclosed in the directors' report.

1.1
Accounting convention

The financial statements have been prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework (FRS 101) and in accordance with applicable accounting standards.

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.

As permitted by FRS 101, the company has taken advantage of the following disclosure exemptions from the requirements of IFRS:

Where required, equivalent disclosures are given in the group accounts of BBC Studio Distribution Limited.The group accounts of BBC Studio Distribution Limited are available to the public and can be obtained as set out in note 19.

The company has taken advantage of the exemption under section 400 of the Companies Act 2006 not to prepare consolidated accounts. The financial statements present information about the company as an individual entity and not about its group.

 

Clerkenwell Films Limited is a wholly owned subsidiary of BBC Studios Distribution Limited and the results of Clerkenwell Films Limited are included in the consolidated financial statements of the ultimate parent undertaking, the British Broadcasting Corporation which are available from www.bbc.co.uk/annualreport.

1.2
Going concern

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

Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
1
Accounting policies
(Continued)
Page 4
1.3
Revenue

Revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. Revenue recognition is based on the delivery of the performance obligations and an assessment on when control is transferred to the customer. The complexity of individual contractual terms may require the company to make judgements in assessing when the triggers for revenue recognition have been met, particularly whether the company has sufficiently fulfilled its obligations under the contract to allow revenue to be recognised.

 

Revenue is recognised either when the performance obligations in the contract have been performed ("point in time" recognition) or "over time" as control of the performance obligations is transferred to the customer. A performance obligation must meet one of the three criteria in IFRS 15 to meet "over time" recognition. The default category, if none of these criteria are met, is "point in time" recognition.

 

Revenue is recognised exclusive of Value Added Tax.

 

The company's main sources of contract revenue are recognised as follows:

 

Production fees, production funding and royalties from product sales are recognised as earned. Production fees are recognised on programme delivery.

 

Where royalties are collected by third parties, turnover is recognised on receipt, or on an accruals basis where sufficient reliable information is available.

 

Development costs are initially recognised under administration costs and then moved to cost of sales if considered recoverable. This is usually when a production is green lit. If development costs are recoverable, they are recharged to the special purpose vehicle subsidiary based on the pre-agreed production budget.

 

1.4
Property, plant and equipment

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

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

Computers
33% reducing balance basis
Right-of-use asset
See note 1.15

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 profit and loss account.

1.5
Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

1.6
Associates and joint ventures

Investments in associates and joint ventures are held at cost less accumulated impairment.

1.7
Work in Progress
Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
1
Accounting policies
(Continued)
Page 5

Work in progress relates to direct production costs incurred on productions in progress and not

delivered at the balance sheet date. The costs are recorded at the lower of cost and net realisable value, and are net of Value Added Tax.

1.8
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.

1.9
Financial assets

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets are classified into specified categories, depending on the nature and purpose of the financial assets.

 

At initial recognition, financial assets classified as fair value through profit and loss are measured at fair value and any transaction costs are recognised in profit or loss. Financial assets not classified as fair value through profit and loss are initially measured at fair value plus transaction costs.

Financial assets at fair value through profit or loss

When any of the above-mentioned conditions for classification of financial assets is not met, a financial asset is classified as measured at fair value through profit or loss. Financial assets measured at fair value through profit or loss are recognised initially at fair value and any transaction costs are recognised in profit or loss when incurred. A gain or loss on a financial asset measured at fair value through profit or loss is recognised in profit or loss, and is included within finance income or finance costs in the statement of income for the reporting period in which it arises.

Financial assets held at amortised cost

Financial instruments are classified as financial assets measured at amortised cost where the objective is to hold these assets in order to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interest. They arise principally from the provision of goods and services to customers (eg trade receivables). They are initially recognised at fair value plus transaction costs directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment where necessary.

Financial assets at fair value through other comprehensive income

Debt instruments are classified as financial assets measured at fair value through other comprehensive income where the financial assets are held within the company’s business model whose objective is achieved by both collecting contractual cash flows and selling financial assets, and the contractual terms of the financial asset give rise on specified dates to cash flows that are solely payments of principal and interest on the principal amount outstanding.

 

A debt instrument measured at fair value through other comprehensive income is recognised initially at fair value plus transaction costs directly attributable to the asset. After initial recognition, each asset is measured at fair value, with changes in fair value included in other comprehensive income. Accumulated gains or losses recognised through other comprehensive income are directly transferred to profit or loss when the debt instrument is derecognised.

Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
1
Accounting policies
(Continued)
Page 6

The company has made an irrevocable election to recognize changes in fair value of investments in equity instruments through other comprehensive income, not through profit or loss. A gain or loss from fair value changes will be shown in other comprehensive income and will not be reclassified subsequently to profit or loss. Equity instruments measured at fair value through other comprehensive income are recognised initially at fair value plus transaction cost directly attributable to the asset. After initial recognition, each asset is measured at fair value, with changes in fair value included in other comprehensive income. Accumulated gains or losses recognised through other comprehensive income are directly transferred to retained earnings when the equity instrument is derecognized or its fair value substantially decreased. Dividends are recognised as finance income in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

1.10
Financial liabilities

The company recognises financial debt when the company becomes a party to the contractual provisions of the instruments. Financial liabilities are classified as either 'financial liabilities at fair value through profit or loss' or 'other financial liabilities'.

Other financial liabilities

Other financial liabilities, including borrowings, trade payables and other short-term monetary liabilities, are initially measured at fair value net of transaction costs directly attributable to the issuance of the financial liability. They are subsequently measured at amortised cost using the effective interest method. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.

Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the company’s obligations are discharged, cancelled, or they expire.

1.11
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of direct issue costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
1
Accounting policies
(Continued)
Page 7
Deferred tax

Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
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 inventories 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.

1.14
Retirement benefits

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

1.15
Leases

The Company assesses whether a contract is or contains a lease, at inception of a contract. The Company recognises a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee, except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low value assets. For these leases, the Company recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed.

Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
1
Accounting policies
(Continued)
Page 8

The right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at or before the commencement day and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses.

 

Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Company expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. The depreciation starts at the commencement date of the lease.

 

The right-of-use assets are included in the 'Intangible Assets', 'Tangible Fixed Assets' and 'Investment Property' lines, as applicable, in the Balance Sheet.

 

The Company applies IAS 36 to determine whether a right-of-use asset is impaired and accounts for any identified impairment loss as described in note 2.11.

The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Company uses its incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise:

 

 

The lease liability is included in 'Creditors' on the Balance Sheet.

The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made.

 

The Company remeasures the lease liability (and makes a corresponding adjustment to the related

right-of-use asset) whenever:

 

 

The company has elected not to recognise right-of-use assets and lease liabilities for short-term leases of machinery that have a lease term of 12 months or less, or for leases of low-value assets including IT equipment. The payments associated with these leases are recognised in profit or loss on a straight-line basis over the lease term.

Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
Page 9
2
Critical accounting estimates and judgements

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, 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.

 

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

 

Revenue recognition

 

The timing of revenue recognition requires judgement, as does the amount to be recognised. This may involve estimating the value of consideration before it is received. In making these judgements, the company consider the detailed criteria for the recognition of revenue set out in IFRS 15 "Revenue from contracts with customers," the accounting criteria set out in Note 3 and whether the company has satisfied the performance obligations in contracts.

3
Employees

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

2024
2023
Number
Number
Management
2
2
Office administration
2
1
Production & development
9
9
Total
13
12
4
Tangible fixed assets
Computers
Right-of-use asset
Total
£
£
£
Cost
At 1 April 2023
-
0
279,179
279,179
Additions
2,557
-
0
2,557
At 31 March 2024
2,557
279,179
281,736
Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
4
Tangible fixed assets
Computers
Right-of-use asset
Total
£
£
£
(Continued)
Page 10
Accumulated depreciation and impairment
At 1 April 2023
-
0
162,770
162,770
Charge for the year
160
94,429
94,589
At 31 March 2024
160
257,199
257,359
Carrying amount
At 31 March 2024
2,397
21,980
24,377
At 31 March 2023
-
0
116,409
116,409
5
Investments
Current
Non-current
2024
2023
2024
2023
£
£
£
£
Investments in subsidiaries
-
-
106
106
Investments in joint ventures
-
-
50
50
-
0
-
0
156
156
6
Subsidiaries

Details of the company's subsidiaries at 31 March 2024 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Bunny Munro Limted
1 Television Centre, 101 Wood Lane, W12 7FA
Ordinary
100.00
Quite Funny Films Limited
1 Television Centre, 101 Wood Lane, W12 7FA
Ordinary
100.00
Quite Persuasive Films Limited
1 Television Centre, 101 Wood Lane, W12 7FA
Ordinary
100.00
Recall TV Limited
1 Television Centre, 101 Wood Lane, W12 7FA
Ordinary
100.00
TFW Productions Ltd
1 Television Centre, 101 Wood Lane, W12 7FA
Ordinary
100.00
Quite Scary Films Limited
1 Television Centre, 101 Wood Lane, W12 7FA
Ordinary
100.00
7
Joint ventures

Details of the company's joint ventures at 31 March 2024 are as follows:

Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
7
Joint ventures
(Continued)
Page 11
Name of undertaking
Registered office
Interest
% Held
held
Direct
Majorca Productions Ltd
1 Television Centre, 101 Wood Lane, W12 7FA
Ordinary
50.00
8
Work in Progress
2024
2023
£
£
Work in progress
152,673
199,126
9
Debtors
2024
2023
£
£
Trade debtors
68,879
142,500
Contract assets
1,851,200
27,701
Amounts owed by fellow group undertakings
822,828
37,171
Amounts owed by joint ventures
202,200
216,420
Other debtors
8,478
85,108
Prepayments and accrued income
-
0
19,267
2,953,585
528,167

Amounts owed by group undertakings and joint ventures are unsecured, interest free and repayable on demand.

10
Creditors
Due within one year
Due after one year
2024
2023
2024
2023
Notes
£
£
£
£
Loans and overdrafts
11
1,678
967
-
0
-
0
Creditors
12
2,182,363
1,630,818
-
0
-
0
Taxation and social security
245,827
153,552
-
-
Lease liabilities
13
16,084
94,800
-
24,072
2,445,952
1,880,137
-
24,072
11
Loans and overdrafts
2024
2023
£
£
Borrowings held at amortised cost:
Bank overdrafts
1,678
967
Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
Page 12
12
Creditors
2024
2023
£
£
Trade creditors
46,425
26,842
Contract liabilities
374,413
1,510,115
Amounts owed to fellow group undertakings
1,689,396
32,980
Amounts owed to joint ventures
13,605
-
0
Accruals and deferred income
58,368
60,726
Other creditors
156
155
2,182,363
1,630,818

Amounts owed to group undertakings are unsecured, interest free and repayable on demand.

13
Lease liabilities

Lease liabilities are classified based on the amounts that are expected to be settled within the next 12 months and after more than 12 months from the reporting date, as follows:

2024
2023
£
£
Current liabilities
16,084
94,800
Non-current liabilities
-
24,072
16,084
118,872
2024
2023
Amounts recognised in profit or loss include the following:
£
£
Interest on lease liabilities
1,193
4,229

The total cash outflow for leases during the year was £95,960 (2023 - £95,690).

Other leasing information is included in note .
14
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
85,058
55,111

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

Clerkenwell Films Limited
Notes to the Financial Statements (Continued)
For the year ended 31 March 2024
Page 13
15
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Shares of 1p each
7,079
7,079
71
71
16
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

The senior statutory auditor was Joanna Cosgrove and the auditor was Moore Kingston Smith LLP.
17
Events after the reporting date

After the reporting date, a customer agreed to pay the Company additional non-contractual revenue of £240,000 in respect of a production which was delivered in the year. This will be recognised in the next financial year.

18
Related party transactions

As permitted by FRS 101, the company has taken advantage to not disclose related party disclosures for transactions with the parent or wholly owned members of the group.

 

During the year, the company recognised sales totaling £112,379 (2023: £4,480) and purchases totaling £110,940 (2023: £2,706) with its joint venture, Majorca Productions Ltd. At the year end date, £188,595 (2023: £216,420) was due from Majorca Productions Ltd.

19
Controlling party

The immediate parent undertaking is BBC Studios Distribution Limited, a company incorporated in England and Wales.

 

The ultimate parent undertaking and controlling party is the British Broadcasting Corporation (BBC) which is incorporated in the United Kingdom by Royal Charter.

 

The smallest group in which the results of the parent company are consolidated is that headed by BBC Commercial Limited.

 

The largest group in which the results of the parent company are consolidated is that headed by the BBC.

 

The consolidated accounts of the BBC and BBC Commercial Limited may be obtained online at www.bbc.co.uk/aboutthebbc/reports/annualreport.

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