Limited Liability Partnership Registration No. OC414144 (England and Wales)
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Annual report and financial statements
for the year ended 31 January 2024
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Limited liability partnership information
Designated members
Affordable Housing and Healthcare Group Limited
Affordable Housing Communities Limited
LLP registration number
OC414144
Registered office
Third Floor, Tringham House
Deansleigh Road
Bournemouth
England
BH7 7DT
Independent auditor
Saffery LLP
Midland House
2 Poole Road
Bournemouth
Dorset
BH2 5QY
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Contents
Page
Members' report
1
Members' responsibilities statement
2
Independent auditor's report
3 - 6
Statement of comprehensive income
7
Statement of financial position
8
Reconciliation of members' interests
9 - 10
Notes to the financial statements
11 - 15
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Members' report
For the year ended 31 January 2024
1

The members present their annual report and financial statements for the year ended 31 January 2024.

Principal activities

The principal activity of the limited liability partnership is that of land acquisition and property development.

Members' drawings, contributions and repayments

The members' drawing policy allows each member to draw a proportion of their profit share, subject to the cash requirements of the business.

 

A member's capital requirement is linked to their share of profit and the financing requirement of the limited liability partnership. There is no opportunity for appreciation of the capital subscribed. Just as incoming members introduce their capital at "par", so the retiring members are repaid their capital at "par".

Designated members

The designated members who held office during the year and up to the date of signature of the financial statements were as follows:

Affordable Housing and Healthcare Group Limited
Affordable Housing Communities Limited
Platinum Skies Holdings Limited
(Resigned 11 July 2024)
Auditor

In accordance with the limited liability partnership's membership agreement, a notice proposing that Saffery LLP be reappointed as auditor of the limited liability partnership will be put at a Members' Meeting.

Statement of disclosure to auditor

Each of the members in office at the date of approval of this annual report confirms that:

 

Approved by the members on
31 October 2024
31 October 2024
and signed on their behalf by:
Julian Shaffer on behalf of
Affordable Housing and Healthcare Group Limited
Designated Member
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Members' responsibilities statement
For the year ended 31 January 2024
2

The members are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

 

Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the members to prepare financial statements for each financial year. Under that law the members have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice. Under company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the members must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the limited liability partnership and of the profit or loss of the limited liability partnership for that period. In preparing these financial statements, the members are required to:

 

 

The members are responsible for keeping adequate accounting records that are sufficient to show and explain the limited liability partnership’s transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Independent auditor's report
To the members of Platinum Skies Lyngford House LLP
3
Opinion

We have audited the financial statements of Platinum Skies Lyngford House LLP (the 'limited liability partnership') for the year ended 31 January 2024 which comprise the statement of comprehensive income, the statement of financial position, the reconciliation of members' interests and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

 

In our opinion the financial statements:

 

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 Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the limited liability partnership 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 members' 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 limited liability partnership’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 members with respect to going concern are described in the relevant sections of this report.

Other information

The members are responsible for the other information. The other information comprises the information included in the annual report, other than the financial statements and our auditor’s report 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.

 

Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information we are required to report that fact.

 

We have nothing to report in this regard.

Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Independent auditor's report (continued)
To the members of Platinum Skies Lyngford House LLP
4
Matters on which we are required to report by exception

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 as applied to limited liability partnerships requires us to report to you if, in our opinion:

Responsibilities of members

As explained more fully in the members' responsibilities statement, the members are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the members determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

 

In preparing the financial statements, the members are responsible for assessing the limited liability partnership'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 members either intend to liquidate the limited liability partnership or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Independent auditor's report (continued)
To the members of Platinum Skies Lyngford House LLP
5

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The specific procedures for this engagement and the extent to which these are capable of detecting irregularities, including fraud are detailed below.

 

Identifying and assessing risks related to irregularities:

We assessed the susceptibility of the limited liability partnership’s financial statements to material misstatement and how fraud might occur, including through discussions with the members, discussions within our audit team planning meeting, updating our record of internal controls and ensuring these controls operated as intended. We evaluated possible incentives and opportunities for fraudulent manipulation of the financial statements. We identified laws and regulations that are of significance in the context of the limited liability partnership by discussions with members and by updating our understanding of the sector in which the limited liability partnership operates.

 

Laws and regulations of direct significance in the context of the limited liability partnership include The Companies Act 2006 as applied to limited liability partnerships and UK Tax legislation.

 

Audit response to risks identified:

We considered the extent of compliance with these laws and regulations as part of our audit procedures on the related financial statement items including a review of financial statement disclosures. We reviewed the limited liability partnership's records of breaches of laws and regulations, minutes of meetings and correspondence with relevant authorities to identify potential material misstatements arising. We discussed the limited liability partnership's policies and procedures for compliance with laws and regulations with members of management responsible for compliance.

 

During the planning meeting with the audit team, the engagement partner drew attention to the key areas which might involve non-compliance with laws and regulations or fraud. We enquired of management whether they were aware of any instances of non-compliance with laws and regulations or knowledge of any actual, suspected or alleged fraud. We addressed the risk of fraud through management override of controls by testing the appropriateness of journal entries and identifying any significant transactions that were unusual or outside the normal course of business. We assessed whether judgements made in making accounting estimates gave rise to a possible indication of management bias. At the completion stage of the audit, the engagement partner’s review included ensuring that the team had approached their work with appropriate professional scepticism and thus the capacity to identify non-compliance with laws and regulations and fraud.

 

There are inherent limitations in the audit procedures described above and the further removed non-compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the limited liability partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied to limited liability partnerships. Our audit work has been undertaken so that we might state to the limited liability partnership's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the limited liability partnership and the limited liability partnership's members as a body, for our audit work, for this report, or for the opinions we have formed.

Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Independent auditor's report (continued)
To the members of Platinum Skies Lyngford House LLP
6
Jamie Lane
Senior Statutory Auditor
For and on behalf of Saffery LLP
31 October 2024
Statutory Auditors
Midland House
2 Poole Road
Bournemouth
Dorset
BH2 5QY
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Statement of comprehensive income
For the year ended 31 January 2024
7
2024
2023
Notes
£
£
Turnover
-
-
Cost of sales
(1,010)
-
Gross loss
(1,010)
-
Administrative expenses
(8,844)
(19,162)
Operating loss
2
(9,854)
(19,162)
Interest payable and similar expenses
(80,643)
(739)
Loss for the financial year before members' remuneration and profit shares
(90,497)
(19,901)
Members' remuneration charged as an expense
90,497
19,901
Result for the financial year available for discretionary division among members
-
-

The income statement has been prepared on the basis that all operations are continuing operations.

Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Statement of financial position
As at 31 January 2024
8
2024
2023
Notes
£
£
£
£
Current assets
Stocks
4
3,626,010
3,375,983
Debtors
5
174,395
136,682
Cash at bank and in hand
-
316,567
3,800,405
3,829,232
Creditors: amounts falling due within one year
6
(2,669,405)
(729,227)
Net current assets
1,131,000
3,100,005
Creditors: amounts falling due after more than one year
7
-
(1,969,005)
Net assets attributable to members
1,131,000
1,131,000
Represented by:
Members' other interests
Members' capital classified as equity
1,131,000
1,131,000
1,131,000
1,131,000
Total members' interests
Amounts due from members
(172,609)
(82,112)
Members' other interests
1,131,000
1,131,000
958,391
1,048,888

These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships regime.

The financial statements were approved by the members and authorised for issue on 31 October 2024 and are signed on their behalf by:
31 October 2024
Affordable Housing and Healthcare Group Limited
Designated member
Limited Liability Partnership registration number OC414144 (England and Wales)
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Reconciliation of members' interests
For the year ended 31 January 2024
9
Current financial year
Equity
Debt
Total
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
Members' interests
Members' capital
Other amounts
Total
Total
2024
£
£
£
£
Amounts due from members
(82,112)
Members' interests at 1 February 2023
1,131,000
(82,112)
(82,112)
1,048,888
Members' remuneration charged as an expense, including employment costs and retirement benefit costs
-
(90,497)
(90,497)
(90,497)
Members' interests after loss and remuneration for the year
1,131,000
(172,609)
(172,609)
958,391
Members' interests at 31 January 2024
1,131,000
(172,609)
(172,609)
958,391
Amounts due from members, included in debtors
(172,609)
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Reconciliation of members' interests (continued)
For the year ended 31 January 2024
10
Prior financial period
Equity
Debt
Total
Members' other interests
Loans and other debts due to members less any amounts due from members in debtors
Members' interests
Members' capital
Other amounts
Total
Total
2023
£
£
£
£
Amounts due from members
(338,829)
Members' interests at 1 February 2022
2,223,000
(338,829)
(338,829)
1,884,171
Members' remuneration charged as an expense, including employment costs and retirement benefit costs
-
(19,901)
(19,901)
(19,901)
Members' interests after loss and remuneration for the year
2,223,000
(358,730)
(358,730)
1,864,270
Amounts due to former members
(1,092,000)
276,618
276,618
(815,382)
Members' interests at 31 January 2023
1,131,000
(82,112)
(82,112)
1,048,888
Amounts due from members, included in debtors
(82,112)
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Notes to the financial statements
For the year ended 31 January 2024
11
1
Accounting policies
Limited liability partnership information

Platinum Skies Lyngford House LLP is a limited liability partnership incorporated in England and Wales. The registered office is Third Floor, Tringham House, Deansleigh Road, Bournemouth, England, BH7 7DT.

 

The limited liability partnership's principal activities are disclosed in the Members' Report.

1.1
Accounting convention

These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in December 2021, together 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 limited liability partnership. 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

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

1.3
Members' participating interests

Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed remuneration and profits).

 

Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.

 

All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members' and, where such an amount relates to current year profits, they are recognised within ‘Members' remuneration charged as an expense’ in arriving at the relevant year’s result. Undivided amounts that are classified as equity are shown within ‘Members' other interests’. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members’ interests.

 

Where there exists an asset and liability component in respect of an individual member’s participation rights, they are presented on a gross basis unless the LLP has both a legally enforceable right to set off the recognised amounts, and it intends either to settle on a net basis or to settle and realise these amounts simultaneously, in which case they are presented net.

Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as ‘Loans and other debts due to members’ to the extent they exceed debts due from a specific member.

 

Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Notes to the financial statements (continued)
For the year ended 31 January 2024
1
Accounting policies (continued)
12
1.4
Borrowing costs related to fixed assets

Borrowing costs directly attributable to the acquisition, construction or production of qualifying assets, which are assets that necessarily take a substantial period of time to get ready for their intended use or sale, are added to the cost of those assets, until such time as the assets are substantially ready for their intended use or sale.

1.5
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.

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.

1.6
Cash at bank and in hand

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.

1.7
Financial instruments

The limited liability partnership 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 limited liability partnership's statement of financial position when the limited liability partnership becomes party to the contractual provisions of the instrument.

 

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.

Basic financial assets

Basic financial assets, which include debtors, 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.

Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Notes to the financial statements (continued)
For the year ended 31 January 2024
1
Accounting policies (continued)
13
Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

 

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

 

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

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 limited liability partnership after deducting all of its liabilities.

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.

1.8
Equity instruments

Equity instruments issued by the limited liability partnership 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 limited liability partnership.

2
Operating loss
2024
2023
Operating loss for the year is stated after charging:
£
£
Fees payable to the LLP's auditor for the audit of the LLP's annual financial statements
5,450
5,175
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Notes to the financial statements (continued)
For the year ended 31 January 2024
14
3
Employees

The average number of persons (excluding members) employed by the partnership during the year was:

2024
2023
Number
Number
Total
-
0
-
0
4
Stocks
2024
2023
£
£
Stocks
3,626,010
3,375,983
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Amounts owed by members
172,609
82,112
Other debtors
1,786
54,570
174,395
136,682
6
Creditors: amounts falling due within one year
2024
2023
£
£
Other borrowings
1,770,816
-
Trade creditors
22,836
16,752
Amounts owed to group undertakings
-
435
Accruals and deferred income
875,753
712,040
2,669,405
729,227
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
-
1,969,005
Platinum Skies Lyngford House LLP
(Formerly Quantum Lyngford House LLP)
Notes to the financial statements (continued)
For the year ended 31 January 2024
7
Creditors: amounts falling due after more than one year (continued)
15

As part of the transaction for Platinum Skies Holdings Limited to take control of the LLP, former members provided unsecured loans which are payable on certain events, as noted in the loan agreement. Interest is payable on these loans at a rate of 5% per annum.

 

During the year, Platinum Skies Lyngford House LLP received a loan from Affordable Housing & Healthcare Group Secured Lending Limited, a company under common control. At the year end, carrying amount of the loan balance is £nil (2023: £335,000). Interest is payable on these loans at a rate of 10.5% per annum.

8
Loans and other debts due to members

In the event of a winding up the amounts included in "Loans and other debts due to members" will rank equally with unsecured creditors.

9
Related party transactions

As at the 31 January 2024, a loan totalling £nil (2023: £335,000) was owed to Affordable Housing & Healthcare Group Secured Lending Ltd, a related party. Interest is charged on the loan at a rate of 10.5% per annum. Total interest charged on the loan during the year amounted to £80,643 (2023: £739).

 

Transactions with other group entities

The company has taken advantage of the exemption available in FRS 102 section 33 from the requirement to disclose transactions with any wholly owned members of the group.

 

10
Controlling party

The Company's immediate parent was Platinum Skies Holdings Limited in the year.

 

On 11th July 2024 Platinum Skies Holdings Limited transferred its membership interest to Affordable Housing and Healthcare Group Limited for £1. As a result, from that date the immediate parent undertaking was Affordable Housing and Healthcare Group Limited.

 

The ultimate parent undertaking was Quantum Group Holdings Ltd, which prepares group financial statements. The registered office of both companies is Third Floor, Tringham House, Deansleigh Road, Bournemouth, BH7 7DT.

 

The ultimate controlling party is Julian Shaffer.

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