Company registration number 05846419 (England and Wales)
DESIGN EYEWEAR GROUP LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Company Information
Director
Mr R Herrmann
Secretary
Ms A Piesiecka
Company number
05846419
Registered office
The Mill Stortford Road
Hatfield Heath
Bishop's Stortford
Essex
England
CM22 7DL
Auditor
B M Howarth Ltd
Townend House
8 Springwell Court
Leeds
West Yorkshire
LS12 1AL
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Contents
Page
Director's report
1 - 2
Independent auditor's report
3 - 5
Income statement
6
Statement of financial position
7
Statement of changes in equity
8
Notes to the financial statements
9 - 15
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Director's Report
for the year ended 31 December 2024
- 1 -

The director presents his annual report and financial statements for the year ended 31 December 2024.

Principal activities

The principal activity of the company continued to be that of wholesale of eyewear products.

Results and dividends

The results for the year are set out on page 6.

Ordinary dividends were paid amounting to £110,000. The director does not recommend payment of a final dividend.

No preference dividends were paid. The director does not recommend payment of a final dividend.

Director

The director who held office during the year and up to the date of signature of the financial statements was as follows:

Mr R Herrmann
Auditor

The auditor, B M Howarth Ltd, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of director's responsibilities

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

 

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

 

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Director's Report (continued)
for the year ended 31 December 2024
- 2 -
Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

On behalf of the board
Mr R Herrmann
Director
28 March 2025
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Independent Auditor's Report
to the Members of Design Eyewear Group Limited
- 3 -
Opinion

We have audited the financial statements of Design Eyewear Group Limited (the 'company') for the year ended 31 December 2024 which comprise the income statement, the statement of financial position, the statement of changes in equity 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 101 Reduced Disclosure Framework (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 company 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 director's 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 company'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 director with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Independent Auditor's Report
to the Members of Design Eyewear Group Limited (continued)
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report.

 

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

Responsibilities of director

As explained more fully in the director's responsibilities statement, the director is 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 director determines 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 director is responsible for assessing the company'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 director either intends to liquidate the company or to cease operations, or has 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the company and the sector in which it operates, our audit work considers the risk of material misstatement on the financial statements as a result of non-compliance with laws and regulations, this includes fraud. These laws and regulations include, but are not limited to, those that relate to the form and content of the financial statements, such as the Company accounting policies, the financial reporting framework and the UK Companies Act 2006.

 

We evaluated management incentives and opportunities for fraudulent manipulation of the financial statements and determined that the principal risks related to management bias in accounting estimates and understatement or overstatement of revenue. Our audit procedures included, but were not limited to:

 

Our audit procedures were designed to respond to risks of material misstatement in the financial statements, recognising that 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, misrepresentations or through collusion.

 

There are inherent limitations in audit procedures, the further removed non compliance with laws and regulations is from the events and transactions reflected in the financial statements, the less likely we are to become aware of it.

Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Independent Auditor's Report
to the Members of Design Eyewear Group Limited (continued)
- 5 -

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.

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’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 company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

James Bell (Senior Statutory Auditor)
For and on behalf of B M Howarth Ltd
Chartered Accountants
Statutory Auditor
Townend House
8 Springwell Court
Leeds
West Yorkshire
LS12 1AL
28 March 2025
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Income Statement
for the year ended 31 December 2024
- 6 -
2024
2023
Notes
£
£
Turnover
2
5,018,589
5,420,850
Cost of sales
(4,029,590)
(4,309,113)
Gross profit
988,999
1,111,737
Administrative expenses
(817,084)
(984,625)
Operating profit
3
171,915
127,112
Interest receivable and similar income
5
840
1,400
Interest payable and similar expenses
(18,758)
(25,561)
Profit before taxation
153,997
102,951
Tax on profit
6
(40,613)
(27,899)
Profit and total comprehensive income for the financial year
113,384
75,052

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

Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Statement of financial position
as at 31 December 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible fixed assets
8
101,660
77,741
Current assets
Debtors
9
703,782
674,839
Cash at bank and in hand
46,831
38,472
750,613
713,311
Creditors: amounts falling due within one year
10
(784,795)
(711,086)
Net current (liabilities)/assets
(34,182)
2,225
Total assets less current liabilities
67,478
79,966
Creditors: amounts falling due after more than one year
10
(21,916)
(37,788)
Net assets
45,562
42,178
Capital and reserves
Called up share capital
14
1,000
1,000
Profit and loss reserves
44,562
41,178
Total equity
45,562
42,178

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

The financial statements were approved and signed by the director and authorised for issue on 28 March 2025
Mr R Herrmann
Director
Company registration number 05846419 (England and Wales)
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Statement of Changes in Equity
for the year ended 31 December 2024
- 8 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 January 2023
1,000
41,126
42,126
Year ended 31 December 2023:
Profit and total comprehensive income
-
75,052
75,052
Transactions with owners:
Dividends
7
-
(75,000)
(75,000)
Balance at 31 December 2023
1,000
41,178
42,178
Year ended 31 December 2024:
Profit and total comprehensive income
-
113,384
113,384
Transactions with owners:
Dividends
7
-
(110,000)
(110,000)
Balance at 31 December 2024
1,000
44,562
45,562
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Notes to the Financial Statements
for the year ended 31 December 2024
- 9 -
1
Accounting policies
Accounting convention

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

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

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

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

 

Design Eyewear Group Limited is a wholly owned subsidiary of Design Eyewear Group International A/S and the results of Design Eyewear Group Limited are included in the consolidated financial statements of Design Eyewear Group International A/S which are available from Trindsoevej 11, 8000 Aarhus C, Denmark.

Going concern

The director has 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 with the continued financial support of the parent company. Thus he continues to adopt the going concern basis of accounting in preparing the financial statements.

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.

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 land and buildings
Over the term of the lease
Leasehold improvements
Straight line over 3 years
Fixtures and fittings
Straight line over 3 years
Computers
Over the term of the lease
Motor vehicles
Over the term of the lease

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

Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Notes to the Financial Statements (continued)
for the year ended 31 December 2024
1
Accounting policies
(continued)
- 10 -
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.

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 tangible fixed assets, apart from those that meet the definition of investment property.

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 tangible fixed assets. 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.

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.

Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Notes to the Financial Statements (continued)
for the year ended 31 December 2024
- 11 -
2
Turnover
2024
2023
£
£
Turnover analysed by class of business
Main activities
5,018,589
5,420,850
2024
2023
£
£
Other significant revenue
Interest income
840
1,400
3
Operating profit
2024
2023
Operating profit for the year is stated after charging/(crediting):
£
£
Exchange (gains)/losses
-
1,691
Depreciation of property, plant and equipment
129,556
23,789
4
Employees

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

2024
2023
Number
Number
Directors
1
1
Sales and admin staff
13
17
Total
14
18
2024
2023
£
£
Wages and salaries
369,191
490,105
Pension costs
26,612
33,279
395,803
523,384
5
Interest receivable and similar income
2024
2023
£
£
Interest income
Other interest income
840
1,400
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Notes to the Financial Statements (continued)
for the year ended 31 December 2024
- 12 -
6
Income tax expense
2024
2023
£
£
Current tax
UK corporation tax on profits for the current period
40,613
27,899

The charge for the year can be reconciled to the profit per the profit and loss account as follows:

2024
2023
£
£
Profit before taxation
153,997
102,951
Expected tax charge based on a corporation tax rate of 25.00%
38,499
24,770
Effect of expenses not deductible in determining taxable profit
1,090
4,015
Effect of change in UK corporation tax rate
-
0
(640)
Depreciation on assets not qualifying for tax allowances
32,255
4,488
Adjustments in respect of financial assets
(31,231)
(4,734)
Taxation charge for the year
40,613
27,899
7
Dividends
2024
2023
£
£
Amounts recognised as distributions to equity holders:
Ordinary shares
Interim dividend paid
110,000
75,000
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Notes to the Financial Statements (continued)
for the year ended 31 December 2024
- 13 -
8
Tangible fixed assets
Leasehold land and buildings
Leasehold improvements
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 31 December 2023
26,985
10,985
8,627
67,698
-
0
114,295
Additions
80,956
-
0
-
0
-
0
72,519
153,475
At 31 December 2024
107,941
10,985
8,627
67,698
72,519
267,770
Accumulated depreciation and impairment
At 31 December 2023
7,531
10,985
4,849
13,189
-
0
36,554
Charge for the year
52,715
-
0
1,241
30,088
45,512
129,556
At 31 December 2024
60,246
10,985
6,090
43,277
45,512
166,110
Carrying amount
At 31 December 2024
47,695
-
0
2,537
24,421
27,007
101,660
At 31 December 2023
19,454
-
0
3,778
54,509
-
0
77,741
9
Debtors
2024
2023
£
£
Trade debtors
600,376
619,387
Other receivables
5,622
-
Amount due from parent undertaking
44,768
-
0
Prepayments
53,016
55,452
703,782
674,839
10
Creditors
Due within one year
Due after one year
2024
2023
2024
2023
Notes
£
£
£
£
Creditors
11
583,912
583,971
-
0
-
0
Corporation tax
40,613
27,899
-
-
Other taxation and social security
78,627
61,998
-
-
Lease liabilities
12
81,643
37,218
21,916
37,788
784,795
711,086
21,916
37,788
Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Notes to the Financial Statements (continued)
for the year ended 31 December 2024
- 14 -
11
Creditors
2024
2023
£
£
Trade creditors
176,044
206,525
Amount owed to parent undertaking
-
0
71,022
Accruals and deferred income
404,867
300,845
Other creditors
3,001
5,579
583,912
583,971
12
Lease liabilities
2024
2023
Maturity analysis
£
£
Within one year
81,643
37,219
In two to five years
21,916
37,787
Total undiscounted liabilities
103,559
75,006

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
81,643
37,218
Non-current liabilities
21,916
37,788
103,559
75,006
2024
2023
Amounts recognised in profit or loss include the following:
£
£
Interest on lease liabilities
13,509
2,503
14
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
15
Company information

Design Eyewear Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Mill Stortford Road, Hatfield Heath, Bishop's Stortford, Essex, England, CM22 7DL. The company's principal activities and nature of its operations are disclosed in the director's report.

Design Eyewear Group Limited
DESIGN EYEWEAR GROUP LIMITED
Notes to the Financial Statements (continued)
for the year ended 31 December 2024
- 15 -
16
Controlling party

The controlling party is Design Eyewear Group International A/S, which is registered in Denmark, its registered office is Trindsoevej 11, 8000 Aarhus C, Denmark.

 

The ultimate controlling party is Design Eyewear Group Investment A/S.

The results contained in these accounts will be consolidated into the accounts of the parent company.

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