Company registration number 02540296 (England and Wales)
GISBURNE PARK ESTATES LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
PAGES FOR FILING WITH REGISTRAR
GISBURNE PARK ESTATES LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 13
GISBURNE PARK ESTATES LIMITED
BALANCE SHEET
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
4
10,743,954
10,357,574
Investment property
5
5,618,000
4,777,179
16,361,954
15,134,753
Current assets
Stocks
161,675
171,965
Debtors
6
585,889
217,539
Cash at bank and in hand
591,219
5,884
1,338,783
395,388
Creditors: amounts falling due within one year
7
(839,866)
(1,209,206)
Net current assets/(liabilities)
498,917
(813,818)
Total assets less current liabilities
16,860,871
14,320,935
Creditors: amounts falling due after more than one year
8
(6,050,320)
(4,338,839)
Provisions for liabilities
(2,136,173)
(1,856,174)
Net assets
8,674,378
8,125,922
Capital and reserves
Called up share capital
12
100,000
100,000
Revaluation reserve
13
2,611,064
2,239,776
Other reserves
1,973,857
1,973,857
Profit and loss reserves
3,989,457
3,812,289
Total equity
8,674,378
8,125,922
GISBURNE PARK ESTATES LIMITED
BALANCE SHEET (CONTINUED)
- 2 -
For the financial year ended 30 June 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
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.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved and signed by the director and authorised for issue on 4 March 2025
G R A Hindley
Director
Company registration number 02540296 (England and Wales)
GISBURNE PARK ESTATES LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 JUNE 2024
- 3 -
Share capital
Revaluation reserve
Investment property revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 July 2022
100,000
2,384,109
1,973,857
4,211,659
8,669,625
Year ended 30 June 2023:
Loss and total comprehensive income
-
-
-
(373,703)
(373,703)
Dividends
-
-
-
(170,000)
(170,000)
Transfers
-
-
144,333
144,333
Depreciation on freehold property
-
(144,333)
-
-
(144,333)
Balance at 30 June 2023
100,000
2,239,776
1,973,857
3,812,289
8,125,922
Year ended 30 June 2024:
Profit
-
-
-
134,439
134,439
Other comprehensive income:
Revaluation of tangible fixed assets
-
632,022
-
-
632,022
Tax relating to other comprehensive income
-
(158,005)
-
(158,005)
Total comprehensive income
-
474,017
-
134,439
608,456
Dividends
-
-
-
(60,000)
(60,000)
Transfers
-
-
102,729
102,729
Depreciation on freehold property
-
(102,729)
-
-
(102,729)
Balance at 30 June 2024
100,000
2,611,064
1,973,857
3,989,457
8,674,378
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2024
- 4 -
1
Accounting policies
Company information
Gisburne Park Estates Limited is a private company limited by shares incorporated in England and Wales. The registered office and principal place of business is The Estate Office, Mill Lane, Gisburn, Clitheroe, Lancashire, BB7 4LP.
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, modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value. The principal accounting policies adopted are set out below.
1.2
Turnover
Revenue is recognised to the extent that it Is probable that the economic benefits will flow to the company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:
Sale of goods
Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the ompany has transferred the significant risks and rewards of ownership to the buyer;
the ompany retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Company will receive the consideration due under the transaction; an
the costs Incurred or to be incurred in respect of the transaction can be measured reliably.
Rendering of services
Revenue from a contract to provide services is recognised in the period in which the services are provided in accordance with the stage of completion of the contract when all of the following conditions are satisfied:
the amount of revenue can be measured reliably;
it is probable that the ompany will receive the consideration due under the contract;
the stage of completion of the contract at the end of the reporting period can be measured reliably; and
the costs incurred and the costs to complete the contract can be measured reliably.
1.3
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.
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 5 -
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:
Freehold property
4% straight line
Plant and machinery
15-25% reducing balance
Freehold land is not depreciated.
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.
1.4
Investment properties
Investment property is carried at fair value determined annually by external valuers and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided. Changes in fair value are recognised in the Statement of Comprehensive Income.
1.5
Impairment of fixed assets
At each reporting period end date, the company reviews the carrying amounts of its tangible 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.
1.6
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.
1.7
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.
1.8
Financial instruments
The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ 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.
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 6 -
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.
Basic financial liabilities
Basic financial liabilities, including creditors and bank loans, 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.
1.9
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.
1.10
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.
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
1
Accounting policies
(Continued)
- 7 -
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.
1.11
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.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
1.12
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.13
Leases
Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.
Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.
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.
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.
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
2
Judgements and key sources of estimation uncertainty
(Continued)
- 8 -
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.
Plant and equipment
The company estimates the useful lives of plant and equipment based on the period over which the assets are expected to be available for use. The estimated useful lives of plant and equipment are reviewed periodically and are updated if expectations differ from previous estimates due to physical wear and tear, technical or commercial obsolescence and legal or other limits on the use of the assets.
Based on management's assessment as at 31 December 2024, there is no change in estimated useful lives of those assets during the year. Actual results, however, may vary due to changes in estimates brought about by changes in factors mentioned above.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
44
42
4
Tangible fixed assets
Freehold property
Assets under construction
Plant and machinery
Total
£
£
£
£
Cost or valuation
At 1 July 2023
10,785,493
1,321,199
12,106,692
Additions
11,000
12,234
125,736
148,970
Disposals
(30,400)
(30,400)
Revaluation
(743,698)
(743,698)
Transfers
(50,795)
50,795
At 30 June 2024
10,002,000
63,029
1,416,535
11,481,564
Depreciation and impairment
At 1 July 2023
1,119,518
629,600
1,749,118
Depreciation charged in the year
256,202
124,921
381,123
Eliminated in respect of disposals
(16,911)
(16,911)
Revaluation
(1,375,720)
(1,375,720)
At 30 June 2024
737,610
737,610
Carrying amount
At 30 June 2024
10,002,000
63,029
678,925
10,743,954
At 30 June 2023
9,665,975
691,599
10,357,574
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
4
Tangible fixed assets
(Continued)
- 9 -
Freehold property includes land of £1,138,298 (2023: £1,138,298) that is not subject to depreciation.
The freehold properties were revalued in July 2023 by J Sadler MRICS and A Black MRICS of Savills (UK) Limited, Chartered Surveyors, on an open market existing use basis. The director considers that the value as at the balance sheet date is not materially different to that of the last formal valuation.
If revalued assets were stated on an historical cost basis rather than a fair value basis, the total amounts included would have been as follows:
2024
2023
£
£
Cost
8,822,980
8,811,980
Accumulated depreciation
(2,336,952)
(2,183,478)
Carrying value
6,486,028
6,628,502
5
Investment property
2024
£
Fair value
At 1 July 2023
4,777,179
Additions
1,120
Revaluations
839,701
At 30 June 2024
5,618,000
In July 2023 a significant proportion of the investment properties were valued by J Sadler MRICS and A Black MRICS of Savills (UK) Limited, Chartered Surveyors, on an open market existing use basis. The remaining proportion of the investment properties were valued by the director on an open market existing use basis.
The director considers that the value as at the balance sheet date is not materially different to that of the last formal valuation.
If investment properties were stated on an historical cost basis rather than a fair value basis, the amounts would have been included as follows:
2024
2023
£
£
Cost
2,146,491
2,145,371
Accumulated depreciation
-
-
Carrying amount
2,146,491
2,145,371
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 10 -
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
45,424
75,123
Corporation tax recoverable
4,400
Other debtors
334,651
60,978
Prepayments and accrued income
86,128
81,438
470,603
217,539
2024
2023
Amounts falling due after more than one year:
£
£
Other debtors
115,286
Total debtors
585,889
217,539
7
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
9
215,472
Obligations under finance leases
10
769
4,126
Trade creditors
190,164
248,398
Taxation and social security
107,475
93,711
Other creditors
120,804
105,708
Accruals and deferred income
420,654
541,791
839,866
1,209,206
Bank loans and obligations under finance leases and hire purchase contracts are secured by the company on the assets to which they relate.
8
Creditors: amounts falling due after more than one year
2024
2023
Notes
£
£
Bank loans
9
6,050,000
4,329,900
Obligations under finance leases
10
320
8,939
6,050,320
4,338,839
Bank loans are secured over the properties of the company and a personal guarantee from the director. Obligations under finance leases and hire purchase contracts are secured by the company on the assets to which they relate.
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
8
Creditors: amounts falling due after more than one year
(Continued)
- 11 -
Amounts included above which fall due after five years are as follows:
Payable by instalments
-
2,351,000
9
Loans and overdrafts
2024
2023
£
£
Bank loans
6,050,000
4,449,900
Bank overdrafts
95,472
6,050,000
4,545,372
Payable within one year
215,472
Payable after one year
6,050,000
4,329,900
The first bank loan amounting to £Nil (2023: £2,771,000) has been repaid in the year.
The second bank loan amounting to £Nil (2023: £1,405,000) related to a Coronavirus Business Interruption Loan. The loan has been repaid in the year.
The third bank loan amounting to £Nil (2023: £273,900) was repayable per lodge sold with the final repayment being 5 October 2023.
New loans were entered into during the year and these total £6,050,000. The loans are secured over the assets of the company by fixed and floating charges.
G R A Hindley has given a personal guarantee of £500,000 (2023: £500,000) over the company's debts.
10
Finance lease obligations
2024
2023
Future minimum lease payments due under finance leases:
£
£
Within one year
769
4,126
In two to five years
320
8,939
1,089
13,065
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 12 -
11
Deferred taxation
The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:
Liabilities
Liabilities
2024
2023
Balances:
£
£
Accelerated capital allowances
516,128
510,142
Tax losses
(200,540)
(106,623)
Revaluation surplus
1,820,585
1,452,655
2,136,173
1,856,174
2024
Movements in the year:
£
Liability at 1 July 2023
1,856,174
Charge to profit or loss
121,994
Charge to other comprehensive income
158,005
Liability at 30 June 2024
2,136,173
12
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
90,000
90,000
90,000
90,000
Ordinary B shares of £1 each
10,000
10,000
10,000
10,000
100,000
100,000
100,000
100,000
Ordinary A shares and Ordinary B shares are entitled to equal rights when it comes to voting and the distribution of dividends.
13
Reserves
Revaluation reserve
The revaluation reserve arises on revaluation of freehold property. Deferred tax is provided on the reserve at the applicable corporation tax rate.
Other reserves
The investment property revaluation reserve arises on revaluation of investment property. Deferred tax is provided on the reserve at the applicable corporation tax rate.
Profit and loss reserve
This reserve includes all current and prior period retained profits and losses, less dividends paid.
GISBURNE PARK ESTATES LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 JUNE 2024
- 13 -
14
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:
2024
2023
£
£
Within one year
12,330
25,665
Between two and five years
1,717
14,047
14,047
39,712
15
Related party transactions
At the year end the company was owed £300,065 (2023: £58,728) from companies that are related by common control.
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