Company registration number 02866189 (England and Wales)
GARDEN GAMES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
PAGES FOR FILING WITH REGISTRAR
GARDEN GAMES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 13
GARDEN GAMES LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2023
31 December 2023
- 1 -
2023
2022
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
5
19,457
32,211
Current assets
Stocks
2,130,741
2,566,837
Debtors
6
669,379
570,742
Cash at bank and in hand
104,266
157,669
2,904,386
3,295,248
Creditors: amounts falling due within one year
7
(4,041,847)
(2,608,887)
Net current (liabilities)/assets
(1,137,461)
686,361
Total assets less current liabilities
(1,118,004)
718,572
Provisions for liabilities
8
-
0
(6,082)
Net (liabilities)/assets
(1,118,004)
712,490
Capital and reserves
Called up share capital
9
8
8
Profit and loss reserves
(1,118,012)
712,482
Total equity
(1,118,004)
712,490

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges 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 and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

GARDEN GAMES LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2023
31 December 2023
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 28 October 2024 and are signed on its behalf by:
Mr T El-Sheikh
Director
Company registration number 02866189 (England and Wales)
GARDEN GAMES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2023
- 3 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
As restated for the period ended 31 December 2022:
Balance at 1 November 2021
8
2,548,959
2,548,967
Period ended 31 December 2022:
Loss and total comprehensive expense - as restated
-
(1,820,477)
(1,820,477)
Dividends
-
(16,000)
(16,000)
Balance at 31 December 2022 - as restated
8
712,482
712,490
Year ended 31 December 2023:
Loss and total comprehensive expense
-
(1,830,494)
(1,830,494)
Balance at 31 December 2023
8
(1,118,012)
(1,118,004)
GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2023
- 4 -
1
Accounting policies
Company information

Garden Games Limited is a private company limited by shares incorporated in England and Wales. The registered office is Chadwick Farm, Garford, Abingdon, Oxfordshire, OX13 5PD.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

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

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Going concern

The company is dependant on the continued support of the parent company which is currently in the process of raising further funds to support the working capital requirements of the group.true

 

At the time of approving the financial statements, the director has a reasonable expectation that the group will be able to secure adequate resources to continue in operational existence for the foreseeable future. Thus the director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Reporting period

These accounts have been prepared for a 12 month period. The comparatives related to a 14 month period and therefore, are not entirely comparable. In the prior year, the company changed its financial year end date in order to align it with that of its new ultimate parent company.

1.4
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.5
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 5 -
1.6
Intangible fixed assets other than goodwill

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

 

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

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

Patents
33% Straight line basis
1.7
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 improvements
Straight line over period of lease
Plant and machinery
20% Straight line basis
Fixtures, fittings & equipment
20% Straight line basis
Computer equipment
20% Straight line basis
Motor vehicles
20% Straight line basis

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.8
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 6 -

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

 

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
Cash and cash equivalents

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

1.11
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset, with 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.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method 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. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 7 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, 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 payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.12
Equity instruments

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

1.13
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.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing 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.

1.14
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

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.

1.15
Retirement benefits

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

GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
1
Accounting policies
(Continued)
- 8 -
1.16
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

1.17
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

1.18

Prior year adjustments

Following a detailed review, the directors have accounted for a number of prior year adjustments. Details of these can be seen in note 15 of these financial statements.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is 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.

Key sources of estimation uncertainty

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

Stock valuation and obsolescence

Stocks are valued at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in-first-out (FIFO) method. Estimated selling price less costs to complete and sell, includes, where necessary, provisions for slow moving and obsolete stocks. Calculation of these provisions requires judgements to be made, which include the forecasted customer demand, the promotional, competitive and economic environment as well as the ageing of stock and the discontinuation of certain product lines by the key suppliers. These variables are monitored by the directors and a provision is in place to mitigate the relevant risks.

3
Employees

The average monthly number of persons employed by the company during the year was:

2023
2022
Number
Number
Total
-
0
11

During the prior year the employees were transferred to the parent company Cinchona Technologies Ltd and are therefore no longer employed by the entity.

GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 9 -
4
Intangible fixed assets
Goodwill
Patents
Total
£
£
£
Cost
At 1 January 2023 and 31 December 2023
81,824
34,676
116,500
Amortisation and impairment
At 1 January 2023 and 31 December 2023
81,824
34,676
116,500
Carrying amount
At 31 December 2023
-
0
-
0
-
0
At 31 December 2022
-
0
-
0
-
0
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 January 2023
87,382
328,484
415,866
Disposals
-
0
(10,850)
(10,850)
At 31 December 2023
87,382
317,634
405,016
Depreciation and impairment
At 1 January 2023
87,299
296,356
383,655
Depreciation charged in the year
43
12,711
12,754
Eliminated in respect of disposals
-
0
(10,850)
(10,850)
At 31 December 2023
87,342
298,217
385,559
Carrying amount
At 31 December 2023
40
19,417
19,457
At 31 December 2022
83
32,128
32,211
6
Debtors
2023
2022
Amounts falling due within one year:
£
£
As restated
Trade debtors
152,825
155,344
Corporation tax recoverable
256,243
246,392
Amounts owed by group undertakings
224,962
116,376
Other debtors
35,349
52,630
669,379
570,742
GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 10 -
7
Creditors: amounts falling due within one year
2023
2022
as restated
£
£
Trade creditors
361,108
343,257
Amounts owed to group undertakings
3,144,553
1,087,949
Taxation and social security
145,845
309,981
Other creditors
390,341
867,700
4,041,847
2,608,887
8
Provisions for liabilities
2023
2022
£
£
Deferred tax liabilities
-
0
6,082
9
Called up share capital
2023
2022
2023
2022
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
8
8
8
8
10
Financial commitments, guarantees and contingent liabilities

Avcap Luxembourg Asset Holding I S.A.R.L holds a fixed and floating charge over the assets of the company, covering group borrowings.

11
Operating lease commitments
Lessee

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

2023
2022
£
£
Total commitments
477,308
667,636
GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
- 11 -
12
Events after the reporting date

In February 2024, the company entered into a £75,000 working capital facility with PayPal Ltd which was subsequently redeemed on 21 July 2024.

In August 2024, the company entered into a £155,000 working capital facility with PayPal Ltd which is repayable on a % of revenues basis. The total amount repayable is £176,716.

In September 2024, the company entered into a £150,000 loan agreement with Of Rev Advance Two Limited with a fixed weekly repayment amount of £12,046.15 for a term of 13 weeks.

After the year end, the company acquired the trade and assets of its fellow subsidiaries Sniper Bay Limited and Chillibean Interactive Limited by way of a hive across.

13
Related party transactions

The company has taken advantage of the exemption provided by FRS102 Section 33, not to disclose transactions and outstanding balances with Cinchona Technologies Limited and its 100% directly or indirectly controlled subsidiary undertakings which form part of the Cinchona group.

14
Parent company

The ultimate parent company in the current and prior year was Cinchona Technologies Limited.

 

The immediate parent company continues to be Old Black Dog Holdings Limited, a company registered in England and Wales.

 

15
Prior period adjustment
Changes to the balance sheet
As previously reported
Adjustment
As restated at 31 Dec 2022
£
£
£
Current assets
Debtors due within one year
575,917
(5,175)
570,742
Creditors due within one year
Amounts owed to group undertakings
(918,016)
(169,933)
(1,087,949)
Other taxation and social security
-
(309,980)
(309,980)
Other creditors
(854,051)
(13,650)
(867,701)
Net assets
1,211,228
(498,738)
712,490
Capital and reserves
Profit and loss reserves
1,211,219
(498,737)
712,482
GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
15
Prior period adjustment
(Continued)
- 12 -
Changes to the profit and loss account
As previously reported
Adjustment
As restated
Period ended 31 December 2022
£
£
£
Turnover
8,073,861
(204,153)
7,869,707
Cost of sales
(5,637,547)
(249,619)
(5,887,168)
Administrative expenses
(3,971,016)
(11,519)
(3,982,532)
Interest payable and similar expenses
(46,847)
(33,447)
(80,294)
Loss for the financial period
(1,321,739)
(498,738)
(1,820,477)
Reconciliation of changes in equity
1 November
31 December
2021
2022
£
£
Adjustments to prior year
Management charge
-
(169,933)
Platform selling fees
-
-
VAT adjustment
-
(328,804)
Total adjustments
-
(498,737)
Equity as previously reported
2,548,967
1,211,220
Equity as adjusted
2,548,967
712,483
Analysis of the effect upon equity
Profit and loss reserves
-
(498,737)
Reconciliation of changes in loss for the previous financial period
2022
£
Adjustments to prior year
Management charge
(169,933)
Platform selling fees
-
VAT adjustment
(328,804)
Total adjustments
(498,737)
Loss as previously reported
(1,321,739)
Loss as adjusted
(1,820,476)
GARDEN GAMES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2023
15
Prior period adjustment
(Continued)
- 13 -
Notes to reconciliation

Following a detailed review of the opening balances, the directors have recognised the following prior year adjustments:

 

1) The directors have processed a prior year adjustment following a reassessment of the management charge from the parent company.

 

2) Reclassification of platform selling fees from admin expenses to cost of sales to better reflect their nature.

 

3) Following a detailed review of the VAT processes, it was noted that the company had over claimed VAT on advertising costs. The corresponding professional fees in relation to correcting the issue have also been included in the prior year adjustment.

2023-12-312023-01-01false28 October 2024CCH SoftwareCCH Accounts Production 2024.210No description of principal activityMr M AbukhaterMr T El-Sheikhfalsefalse028661892023-01-012023-12-31028661892023-12-31028661892022-12-3102866189core:LandBuildings2023-12-3102866189core:OtherPropertyPlantEquipment2023-12-3102866189core:LandBuildings2022-12-3102866189core:OtherPropertyPlantEquipment2022-12-3102866189core:CurrentFinancialInstrumentscore:WithinOneYear2023-12-3102866189core:CurrentFinancialInstrumentscore:WithinOneYear2022-12-3102866189core:ShareCapital2023-12-3102866189core:ShareCapital2022-12-3102866189core:RetainedEarningsAccumulatedLosses2023-12-3102866189core:RetainedEarningsAccumulatedLosses2022-12-3102866189core:ShareCapital2021-10-3102866189core:RetainedEarningsAccumulatedLosses2021-10-3102866189bus:Director22023-01-012023-12-3102866189core:RetainedEarningsAccumulatedLosses2021-11-012022-12-31028661892021-11-012022-12-3102866189core:RetainedEarningsAccumulatedLosses2023-01-012023-12-3102866189core:Goodwill2023-01-012023-12-3102866189core:IntangibleAssetsOtherThanGoodwill2023-01-012023-12-3102866189core:PatentsTrademarksLicencesConcessionsSimilar2023-01-012023-12-3102866189core:LandBuildingscore:LongLeaseholdAssets2023-01-012023-12-3102866189core:PlantMachinery2023-01-012023-12-3102866189core:FurnitureFittings2023-01-012023-12-3102866189core:ComputerEquipment2023-01-012023-12-3102866189core:MotorVehicles2023-01-012023-12-3102866189core:NetGoodwill2022-12-3102866189core:IntangibleAssetsOtherThanGoodwill2022-12-31028661892022-12-3102866189core:NetGoodwill2023-12-3102866189core:IntangibleAssetsOtherThanGoodwill2023-12-3102866189core:NetGoodwill2022-12-3102866189core:IntangibleAssetsOtherThanGoodwill2022-12-3102866189core:LandBuildings2022-12-3102866189core:OtherPropertyPlantEquipment2022-12-3102866189core:LandBuildings2023-01-012023-12-3102866189core:OtherPropertyPlantEquipment2023-01-012023-12-3102866189core:CurrentFinancialInstruments2023-12-3102866189core:CurrentFinancialInstruments2022-12-3102866189core:WithinOneYear2023-12-3102866189core:WithinOneYear2022-12-3102866189core:ContinuingOperations2021-11-012022-12-3102866189bus:PrivateLimitedCompanyLtd2023-01-012023-12-3102866189bus:SmallCompaniesRegimeForAccounts2023-01-012023-12-3102866189bus:FRS1022023-01-012023-12-3102866189bus:AuditExemptWithAccountantsReport2023-01-012023-12-3102866189bus:Director12023-01-012023-12-3102866189bus:FullAccounts2023-01-012023-12-31xbrli:purexbrli:sharesiso4217:GBP