Company registration number 08396438 (England and Wales)
BEHAVIOUR INTERACTIVE UK LIMITED
ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
BEHAVIOUR INTERACTIVE UK LIMITED
CONTENTS
Page
Statement of financial position
2 - 3
Statement of changes in equity
1
Notes to the financial statements
4 - 13
BEHAVIOUR INTERACTIVE UK LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 1 -
Share capital
Share premium account
Retained earnings
Total
Notes
£
£
£
£
Balance at 1 April 2022
211
15,094
324,023
339,328
Period ended 30 September 2023:
Profit and total comprehensive income
-
-
206,966
206,966
Transactions with owners:
Issue of share capital
12
28
49,977
-
50,005
Redemption of shares
12
-
0
(5)
-
(5)
Balance at 30 September 2023
239
65,066
530,989
596,294
Year ended 30 September 2024:
Profit and total comprehensive income
-
-
589,151
589,151
Balance at 30 September 2024
239
65,066
1,120,140
1,185,445
BEHAVIOUR INTERACTIVE UK LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
30 SEPTEMBER 2024
30 September 2024
- 2 -
2024
2023
Notes
£
£
Non-current assets
Intangible assets
4
312,387
180,876
Property, plant and equipment
5
554,309
407,211
866,696
588,087
Current assets
Trade and other receivables
6
373,589
98,639
Current tax recoverable
2,450
203,205
Cash and cash equivalents
437,725
114,430
813,764
416,274
Current liabilities
Trade and other payables
9
147,977
225,539
Current tax liabilities
44,687
-
0
Borrowings
8
-
0
84
Lease liabilities
10
118,466
106,348
311,130
331,971
Net current assets
502,634
84,303
Non-current liabilities
Lease liabilities
10
183,885
76,096
Net assets
1,185,445
596,294
Equity
Called up share capital
12
239
239
Share premium account
13
65,066
65,066
Retained earnings
1,120,140
530,989
Total equity
1,185,445
596,294

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

For the financial year ended 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

BEHAVIOUR INTERACTIVE UK LIMITED
STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT
30 SEPTEMBER 2024
30 September 2024
- 3 -

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the board of directors and authorised for issue on 18 February 2025 and are signed on its behalf by:
R Racine
Director
Company registration number 08396438 (England and Wales)
BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 4 -
1
Accounting policies
Company information

Behaviour Interactive UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is 16 - 26 Albert Road, Middlesbrough, TS1 1PR. The company's principal activities and nature of its operations are disclosed in the directors' report.

1.1
Reporting period

In the previous accounting period, the company opted to report an 18 month accounting period to 30 September. This was to bring the accounting period end in line with its parent.

 

As a result, the amounts presented in the financial statements are not entirely comparable.

1.2
Accounting convention

The financial statements have been prepared in accordance with International Financial Reporting Standards (IFRS) as adopted for use in the United Kingdom and with those parts of the Companies Act 2006 applicable to companies reporting under IFRS, except as otherwise stated.

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.

1.3
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.

1.4
Revenue

Revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The company recognises revenue when it transfers control of a product or service to a customer.

 

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recoverable.

1.5
Intangible 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:

BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 5 -
1.6
Property, plant and equipment

Property, plant and equipment 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
10% Straight Line
Fixtures and fittings
20% Reducing Balance
Computers
33% Reducing Balance

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

1.7
Impairment of tangible and intangible assets

At each reporting 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.

Intangible assets with indefinite useful lives and intangible assets not yet available for use are tested for impairment annually, and whenever there is an indication that the asset may be impaired.

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.

 

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.

1.8
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.

BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 6 -
Financial assets held at amortised cost

Trade Receivables, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as loans and receivables. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

 

Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial. The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.

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
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in profit or loss immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in profit or loss depends on the nature of the hedge relationship.

 

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability. A derivative is presented as a non-current asset or liability if the remaining maturity of the instrument is more than 12 months and it is not expected to be realised or settled within 12 months. Other derivatives are classified as current.

1.13
Taxation

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

BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 7 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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 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 income statement, 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 inventories or non-current 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.

1.15
Retirement benefits

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

1.16
Leases

At inception, the company assesses whether a contract is, or contains, a lease within the scope of IFRS 16. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Where a tangible asset is acquired through a lease, the company recognises a right-of-use asset and a lease liability at the lease commencement date. Right-of-use assets are included within property, plant and equipment, apart from those that meet the definition of investment property.

BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
1
Accounting policies
(Continued)
- 8 -

The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for any lease payments made at or before the commencement date plus any initial direct costs and an estimate of the cost of obligations to dismantle, remove, refurbish or restore the underlying asset and the site on which it is located, less any lease incentives received.

 

The right-of-use asset is subsequently depreciated using the straight-line method from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term. The estimated useful lives of right-of-use assets are determined on the same basis as those of other property, plant and equipment. The right-of-use asset is periodically reduced by impairment losses, if any, and adjusted for certain remeasurements of the lease liability.

The lease liability is initially measured at the present value of the lease payments that are unpaid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the company's incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise fixed payments, variable lease payments that depend on an index or a rate, amounts expected to be payable under a residual value guarantee, and the cost of any options that the company is reasonably certain to exercise, such as the exercise price under a purchase option, lease payments in an optional renewal period, or penalties for early termination of a lease.

The lease liability is measured at amortised cost using the effective interest method. It is remeasured when there is a change in: future lease payments arising from a change in an index or rate; the company's estimate of the amount expected to be payable under a residual value guarantee; or the company's assessment of whether it will exercise a purchase, extension or termination option. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.

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.

1.17
Grants

Government grants are recognised when there is reasonable assurance that the grant conditions will be met and the grants will be received.

1.18
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.

2
Employees

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

2024
2023
Number
Number
72
51
BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 9 -
3
Directors' remuneration
2024
2023
£
£
Remuneration for qualifying services
-
0
147,322
Company pension contributions to defined contribution schemes
-
3,132
-
0
150,454
4
Intangible assets
Right of Use Asset - Lease
£
Cost
At 1 April 2022
211,742
Additions
97,157
At 30 September 2023
308,899
Additions - purchased
231,873
At 30 September 2024
540,772
Amortisation and impairment
At 1 April 2022
55,721
Charge for the year
72,302
At 30 September 2023
128,023
Charge for the year
100,362
At 30 September 2024
228,385
Carrying amount
At 30 September 2024
312,387
At 30 September 2023
180,876
5
Property, plant and equipment
Leasehold improvements
Fixtures and fittings
Computers
Total
£
£
£
£
Cost
At 1 April 2022
-
0
38,648
94,928
133,576
Additions
-
0
10,000
406,163
416,163
At 30 September 2023
-
0
48,648
501,091
549,739
Additions
111,400
140,170
49,524
301,094
At 30 September 2024
111,400
188,818
550,615
850,833
BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
5
Property, plant and equipment
Leasehold improvements
Fixtures and fittings
Computers
Total
£
£
£
£
(Continued)
- 10 -
Accumulated depreciation and impairment
At 1 April 2022
-
0
8,223
40,525
48,748
Charge for the year
-
0
9,460
84,320
93,780
At 30 September 2023
-
0
17,683
124,845
142,528
Charge for the year
5,110
15,556
133,330
153,996
At 30 September 2024
5,110
33,239
258,175
296,524
Carrying amount
At 30 September 2024
106,290
155,579
292,440
554,309
At 30 September 2023
-
30,965
376,246
407,211
6
Trade and other receivables
2024
2023
£
£
Trade receivables
10,842
11,886
VAT recoverable
34,712
32,782
Amount owed by parent undertaking
244,778
-
0
Other receivables
1,987
-
Prepayments
81,270
53,971
373,589
98,639

Trade receivables disclosed above are classified as loans and receivables and are therefore measured at amortised cost.

7
Trade receivables - credit risk
Fair value of trade receivables

The directors consider that the carrying amount of trade and other receivables is approximately equal to their fair value.

No significant receivable balances are impaired at the reporting end date.

8
Borrowings
2024
2023
£
£
Borrowings held at amortised cost:
Loans from parent undertaking
-
84
BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 11 -
9
Trade and other payables
2024
2023
£
£
Trade payables
5,023
62,682
Accruals
48,931
42,997
Social security and other taxation
81,054
107,578
Other payables
12,969
12,282
147,977
225,539
10
Lease liabilities
2024
2023
Maturity analysis
£
£
Within one year
118,466
106,349
In two to five years
183,885
76,095
Total undiscounted liabilities
302,351
182,444

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
118,466
106,348
Non-current liabilities
183,885
76,096
302,351
182,444
11
Retirement benefit schemes
2024
2023
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
69,481
54,400

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.

12
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary Shares of 1p each
23,856
23,856
239
239
BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
- 12 -
13
Share premium account
2024
2023
£
£
At the beginning of the year
65,066
15,094
Issue of new shares
-
49,977
Share capital redemption
-
0
(5)
At the end of the year
65,066
65,066
14
Capital risk management

The company is not subject to any externally imposed capital requirements.

15
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel, including directors, is set out below in aggregate for each of the categories specified in IAS 24 Related Party Disclosures.

2024
2023
£
£
Short-term employee benefits
193,807
150,454
Other transactions with related parties

During the year the company entered into the following transactions with related parties:

Sale of goods
Purchase of goods
2024
2023
2024
2023
£
£
£
£
Parent company
5,270,709
1,909,043
-
0
-
0

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due to related parties
£
£
Parent company
-
0
84

There are no terms for repayment or interest accruing on amounts due to the parent company.

BEHAVIOUR INTERACTIVE UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2024
15
Related party transactions
(Continued)
- 13 -

The following amounts were outstanding at the reporting end date:

2024
2023
Amounts due from related parties
£
£
Parent company
244,778
-
16
Controlling party

The parent company of Behaviour Interactive UK Limited is Behaviour Interactive UK Holding Limited and its registered office is 500-6666 St-Urbain Street, Montreal, Qc, Canada, H2S 3H1.

2024-09-302023-10-01falseCCH SoftwareCCH Accounts Production 2024.100R RacineR RibottiEndeavour Secretary Limited083964382023-10-012024-09-3008396438core:SharePremium2022-03-3108396438core:OtherMiscellaneousReserve2022-03-3108396438core:ShareCapital2023-09-3008396438core:SharePremium2023-09-3008396438core:RetainedEarningsAccumulatedLosses2023-09-3008396438core:ShareCapital2024-09-3008396438core:SharePremium2024-09-3008396438core:RetainedEarningsAccumulatedLosses2024-09-30083964382024-09-30083964382023-09-3008396438core:RetainedEarningsAccumulatedLosses2022-04-012023-09-3008396438core:RetainedEarningsAccumulatedLosses2023-10-012024-09-3008396438core:ShareCapital2022-04-012023-09-3008396438core:SharePremium2022-04-012023-09-30083964382022-04-012023-09-3008396438core:SharePremium2023-10-012024-09-3008396438core:IntangibleAssetsOtherThanGoodwill2024-09-3008396438core:IntangibleAssetsOtherThanGoodwill2023-09-3008396438core:CurrentFinancialInstruments2024-09-3008396438core:CurrentFinancialInstruments2023-09-3008396438core:Non-currentFinancialInstruments2024-09-3008396438core:Non-currentFinancialInstruments2023-09-3008396438bus:Director12023-10-012024-09-3008396438core:IntangibleAssetsOtherThanGoodwill2023-10-012024-09-3008396438core:LoansReceivables2023-10-012024-09-3008396438core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2022-03-3108396438core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-09-3008396438core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2024-09-3008396438core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill2023-10-012024-09-3008396438core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2022-03-3108396438core:FurnitureFittings2022-03-3108396438core:ComputerEquipment2022-03-3108396438core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2023-09-3008396438core:FurnitureFittings2023-09-3008396438core:ComputerEquipment2023-09-3008396438core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2024-09-3008396438core:FurnitureFittings2024-09-3008396438core:ComputerEquipment2024-09-3008396438core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2022-04-012023-09-3008396438core:FurnitureFittings2022-04-012023-09-3008396438core:ComputerEquipment2022-04-012023-09-3008396438core:LeaseholdImprovementscore:LeasedAssetsHeldAsLessee2023-10-012024-09-3008396438core:FurnitureFittings2023-10-012024-09-3008396438core:ComputerEquipment2023-10-012024-09-3008396438core:FurnitureFittings2023-09-30083964382022-03-31083964382023-09-3008396438core:ParentEntitiescore:SaleOrPurchaseGoods2024-09-3008396438core:ParentEntitiescore:SaleOrPurchaseGoods2023-09-3008396438core:ParentEntities2024-09-3008396438core:ParentEntities2023-09-3008396438bus:PrivateLimitedCompanyLtd2023-10-012024-09-3008396438bus:AuditExempt-NoAccountantsReport2023-10-012024-09-3008396438bus:FullIFRS2023-10-012024-09-3008396438bus:Director22023-10-012024-09-3008396438bus:CompanySecretary12023-10-012024-09-3008396438bus:FullAccounts2023-10-012024-09-30xbrli:purexbrli:sharesiso4217:GBP