| REGISTERED NUMBER: |
| Report of the Directors and |
| Financial Statements for the Year Ended 30 June 2024 |
| for |
| Legalvision Law Uk Ltd |
| REGISTERED NUMBER: |
| Report of the Directors and |
| Financial Statements for the Year Ended 30 June 2024 |
| for |
| Legalvision Law Uk Ltd |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Contents of the Financial Statements |
| for the Year Ended 30 June 2024 |
| Page |
| Company Information | 1 |
| Report of the Directors | 2 |
| Report of the Independent Auditors | 3 |
| Income Statement | 6 |
| Other Comprehensive Income | 7 |
| Balance Sheet | 8 |
| Statement of Changes in Equity | 9 |
| Notes to the Financial Statements | 10 |
| Legalvision Law Uk Ltd |
| Company Information |
| for the Year Ended 30 June 2024 |
| DIRECTORS: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| AUDITORS: |
| Chartered Accountants and Statutory Auditors |
| Kings Parade |
| Lower Coombe Street |
| Croydon |
| London |
| CR0 1AA |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Report of the Directors |
| for the Year Ended 30 June 2024 |
| The directors present their report with the financial statements of the company for the year ended 30 June 2024. |
| PRINCIPAL ACTIVITY |
| The principal activities of the Legalvision Law UK Limited (the "Company") continued to be that of legal advice consultations and unlimited documents drafting and reviews. |
| DIRECTORS |
| The directors shown below have held office during the whole of the period from 1 July 2023 to the date of this report. |
| STATEMENT OF DIRECTORS' RESPONSIBILITIES |
| The directors are responsible for preparing the Report of the Directors and the financial statements in accordance with applicable law and regulations. |
| Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law), including Financial Reporting Standard 101 'Reduced Disclosure Framework'. Under company law the directors 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 company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to: |
| - | select suitable accounting policies and then apply them consistently; |
| - | make judgements and accounting estimates that are reasonable and prudent; |
| - | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business. |
| The directors are 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. They are 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 AS TO DISCLOSURE OF INFORMATION TO AUDITORS |
| So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information. |
| AUDITORS |
| The auditors, Bryden Johnson Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting. |
| This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies. |
| ON BEHALF OF THE BOARD: |
| Report of the Independent Auditors to the Members of |
| Legalvision Law Uk Ltd |
| Opinion |
| We have audited the financial statements of Legalvision Law Uk Ltd (the 'company') for the year ended 30 June 2024 which comprise the Income Statement, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of 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: |
| - | give a true and fair view of the state of the company's affairs as at 30 June 2024 and of its profit for the year then ended; |
| - | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and |
| - | have been prepared in accordance with the requirements of the Companies Act 2006. |
| 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 Auditors' 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 directors' 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 directors with respect to going concern are described in the relevant sections of this report. |
| Other information |
| The directors are responsible for the other information. The other information comprises the information in the Report of the Directors, but does not include the financial statements and our Report of the Auditors 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. |
| In connection with our audit of the financial statements, 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 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 the audit: |
| - | the information given in the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and |
| - | the Report of the Directors has been prepared in accordance with applicable legal requirements. |
| 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 Report of the Directors. |
| We have nothing to report in respect of the following matters where the Companies Act 2006 requires us to report to you if, in our opinion: |
| - | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or |
| - | the financial statements are not in agreement with the accounting records and returns; or |
| - | certain disclosures of directors' remuneration specified by law are not made; or |
| - | we have not received all the information and explanations we require for our audit; or |
| - | the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption from the requirement to prepare a Strategic Report or in preparing the Report of the Directors. |
| Report of the Independent Auditors to the Members of |
| Legalvision Law Uk Ltd |
| Responsibilities of directors |
| As explained more fully in the Statement of Directors' Responsibilities set out on page two, the directors 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 directors determine 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 directors are 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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so. |
| Auditors' 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 a Report of the Auditors 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. |
| 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 extent to which our procedures are capable of detecting irregularities, including fraud is detailed below: |
| We performed risk assessment procedures and obtained an understanding of the Company and its environment, the applicable financial reporting framework, the applicable laws and regulations, the Company's system of internal control and the fraud risk factors relevant to the Company that affect the susceptibility of assertions to material misstatement due to fraud. We made enquiries with management regarding actual or suspected fraud, non-compliance with laws and regulations, potential litigation and claims. The engagement partner led a discussion among the audit team with particular emphasis on how and where the Company's financial statements may be susceptible to material misstatement due to fraud, including how fraud might occur. The engagement partner assessed that the engagement team collectively had the appropriate competence and capability to identify or recognise non-compliance with laws and regulations. |
| We considered compliance with UK Companies Act 2006 and the applicable tax legislation as the key laws and align to be justified regulations which non-compliance cold directly lead to material misstatement due to fraud at the financial statement level. We evaluated whether the selection and application of accounting policies by the Company may be indicative of fraudulent financial reporting. Our audit procedures responsive to assessed risks of material misstatement due to fraud at the assertion level included but were not limited to: |
| - Testing the appropriateness of manual journal entries recorded in the general ledger and other adjustments made in the preparation of the financial statements; |
| - Making inquiries of individuals involved in the financial reporting process about inappropriate or unusual activity relating to the processing of journal entries; |
| - Selecting and testing journal entries and other adjustments made at the end of a reporting period and throughout the period; |
| - Reviewing accounting estimates for biases that could represent a risk of material misstatement due to fraud; |
| Owing to the inherent limitations of an audit, there is an unavoidable risk that some material misstatements of the financial statements due to irregularities, including fraud, may not be detected, even though we have properly planned and performed our audit in accordance with the auditing standards. For example, 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. In addition, as with any audit, there remains a higher risk of non-detection of irregularities, as they may involve collusion, forgery, intentional omissions, override of internal controls, or collusion. |
| A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors. |
| Report of the Independent Auditors to the Members of |
| Legalvision Law Uk Ltd |
| Use of our 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 a Report of the Auditors 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. |
| for and on behalf of |
| Chartered Accountants and Statutory Auditors |
| Kings Parade |
| Lower Coombe Street |
| Croydon |
| London |
| CR0 1AA |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Income Statement |
| for the Year Ended 30 June 2024 |
| Period |
| 1.11.22 |
| Year Ended | to |
| 30.6.24 | 30.6.23 |
| Notes | £ | £ |
| TURNOVER |
| Cost of sales | ( |
) | ( |
) |
| GROSS PROFIT |
| Administrative expenses | ( |
) | ( |
) |
| 100,958 | (186,520 | ) |
| Other operating income |
| OPERATING PROFIT/(LOSS) | ( |
) |
| Interest payable and similar expenses | 4 | ( |
) | ( |
) |
| LOSS BEFORE TAXATION | 5 | ( |
) | ( |
) |
| Tax on loss | 6 |
| PROFIT/(LOSS) FOR THE FINANCIAL YEAR |
( |
) |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Other Comprehensive Income |
| for the Year Ended 30 June 2024 |
| Period |
| 1.11.22 |
| Year Ended | to |
| 30.6.24 | 30.6.23 |
| Notes | £ | £ |
| PROFIT/(LOSS) FOR THE YEAR | ( |
) |
| OTHER COMPREHENSIVE INCOME | - | - |
| TOTAL COMPREHENSIVE INCOME FOR THE YEAR |
( |
) |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Balance Sheet |
| 30 June 2024 |
| 30.6.24 | 30.6.23 |
| Notes | £ | £ |
| FIXED ASSETS |
| Tangible assets | 7 |
| CURRENT ASSETS |
| Debtors | 8 |
| Cash at bank |
| CREDITORS |
| Amounts falling due within one year | 9 | ( |
) | ( |
) |
| NET CURRENT ASSETS |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
| CREDITORS |
| Amounts falling due after more than one year | 10 | ( |
) | ( |
) |
| NET LIABILITIES | ( |
) | ( |
) |
| CAPITAL AND RESERVES |
| Called up share capital | 14 |
| Retained earnings | 15 | ( |
) | ( |
) |
| SHAREHOLDERS' FUNDS | ( |
) | ( |
) |
| The financial statements were approved by the Board of Directors and authorised for issue on |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Statement of Changes in Equity |
| for the Year Ended 30 June 2024 |
| Called up |
| share | Retained | Total |
| capital | earnings | equity |
| £ | £ | £ |
| Balance at 1 November 2022 | ( |
) | ( |
) |
| Changes in equity |
| Total comprehensive income | - | ( |
) | ( |
) |
| Balance at 30 June 2023 | ( |
) | ( |
) |
| Changes in equity |
| Total comprehensive income | - |
| Balance at 30 June 2024 | ( |
) | ( |
) |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Notes to the Financial Statements |
| for the Year Ended 30 June 2024 |
| 1. | STATUTORY INFORMATION |
| Legalvision Law Uk Ltd is a |
| 2. | ACCOUNTING POLICIES |
| Basis of preparation |
| The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 101 "Reduced Disclosure Framework": |
| • | the requirements of paragraphs 45(b) and 46 to 52 of IFRS 2 Share-based Payment; |
| • | the requirements of paragraphs 62, B64(d), B64(e), B64(g), B64(h), B64(j) to B64(m), B64(n)(ii), B64(o)(ii), B64(p), B64(q)(ii), B66 and B67 of IFRS 3 Business Combinations; |
| • | the requirements of IFRS 7 Financial Instruments: Disclosures; |
| • | the requirements of paragraphs 91 to 99 of IFRS 13 Fair Value Measurement; |
| • | the requirements of paragraph 52, the second sentence of paragraph 89, and paragraphs 90, 91 and 93 of IFRS 16 Leases; |
| the requirements of paragraph 58 of IFRS 16; |
| • | the requirements of the second sentence of paragraph 110 and paragraphs 113(a), 114, 115, 118, 119(a) to (c), 120 to 127 and 129 of IFRS 15 Revenue from Contracts with Customers; |
| • | the requirement in paragraph 38 of IAS 1 Presentation of Financial Statements to present comparative information in respect of: |
| - | paragraph 79(a)(iv) of IAS 1; |
| - | paragraph 73(e) of IAS 16 Property, Plant and Equipment; |
| - | paragraph 118(e) of IAS 38 Intangible Assets; |
| - | paragraphs 76 and 79(d) of IAS 40 Investment Property; and |
| - | paragraph 50 of IAS 41 Agriculture; |
| • | the requirements of paragraphs 10(d), 10(f), 16, 38A, 38B, 38C, 38D, 40A, 40B, 40C, 40D, 111 and 134 to 136 of IAS 1; |
| • | the requirements of IAS 7 Statement of Cash Flows; |
| • | the requirements of paragraphs 30 and 31 of IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors; |
| • | the requirements of paragraphs 88C and 88D of IAS 12 Income Taxes; |
| • | the requirements of paragraph 74(b) of IAS 16; |
| • | the requirements of paragraphs 134(d) to 134(f) and 135(c) to 135(e) of IAS 36 Impairments of Assets. |
| Tangible fixed assets |
| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life. |
| Fixtures & Fittings and computer equipments are recognised at cost and depreciation is provided on a straight line basis in order to write off each asset over the estimated useful life of 3 years. |
| Leasehold building is recognised at cost and depreciation is provided on a straight line basis in order to write off over the lease period of 2 years. |
| Taxation |
| Current taxes are based on the results shown in the financial statements and are calculated according to local tax rules, using tax rates enacted or substantially enacted by the balance sheet date. |
| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date. |
| 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. |
| Foreign currencies |
| Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result. |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2024 |
| 2. | ACCOUNTING POLICIES - continued |
| Employee benefit costs |
| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to the income statement in the period to which they relate. |
| Going concern |
| The company's ability to continue as a going concern is contingent on the ability of the shareholder of the company to continue providing financial support to the company. The shareholder has confirmed that their financial support will continue for at least 12 months from the date of approval of these financial statements. These accounts have therefore been prepared on the going concern basis. |
| Turnover |
| Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, value added tax and other sales taxes. |
| Turnover from the rendering of services under contracts is recognised on a percentage basis in relation to the performance obligation of the contract, also determined by the length of the contract in pre-determined increments. |
| 3. | EMPLOYEES AND DIRECTORS |
| Period |
| 1.11.22 |
| Year Ended | to |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Wages and salaries | 1,525,055 | 646,514 |
| Social security costs |
| Other pension costs |
| The average number of employees during the year was as follows: |
| Period |
| 1.11.22 |
| Year Ended | to |
| 30.6.24 | 30.6.23 |
| Period |
| 1.11.22 |
| Year Ended | to |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Directors' remuneration |
| 4. | INTEREST PAYABLE AND SIMILAR EXPENSES |
| Period |
| 1.11.22 |
| Year Ended | to |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Interest on Intercompany Loan |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2024 |
| 5. | LOSS BEFORE TAXATION |
| The loss before taxation is stated after charging/(crediting): |
| Period |
| 1.11.22 |
| Year Ended | to |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Cost of sales | 1,332,149 | 585,685 |
| Depreciation - owned assets | 136,047 | 86,921 |
| Auditors' remuneration | 11,750 | 9,500 |
| Foreign exchange differences | (1,697 | ) | (142,538 | ) |
| 6. | TAXATION |
| Analysis of tax income |
| Period |
| 1.11.22 |
| Year Ended | to |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Deferred tax | ( |
) |
| Total tax income in income statement | ( |
) |
| 7. | TANGIBLE FIXED ASSETS |
| Fixtures |
| Long | and | Computer |
| leasehold | fittings | equipment | Totals |
| £ | £ | £ | £ |
| COST |
| At 1 July 2023 |
| Additions |
| At 30 June 2024 |
| DEPRECIATION |
| At 1 July 2023 |
| Charge for year |
| At 30 June 2024 |
| NET BOOK VALUE |
| At 30 June 2024 |
| At 30 June 2023 |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2024 |
| 8. | DEBTORS |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Amounts falling due within one year: |
| Trade debtors | 385,028 | (5,250 | ) |
| Other debtors | 2,221,840 | 896,432 |
| 2,606,868 | 891,182 |
| Amounts falling due after more than one year: |
| Other debtors | 18,361 | 18,361 |
| Aggregate amounts | 2,625,229 | 909,543 |
| Deferred tax asset |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Deferred tax liabilities | (264,276 | ) | - |
| Deferred tax assets | 499,834 | - |
| 235,558 | - |
| 9. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Leases (see note 11) |
| Trade creditors |
| Social security and other taxes |
| VAT | 70,551 | 22,880 |
| Other creditors |
| Net pay control | 970 | 106 |
| Pension Payable | 16,756 | 7,726 |
| Accruals and deferred income |
| 10. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Leases (see note 11) |
| Amount owed to related parties |
| 11. | FINANCIAL LIABILITIES - BORROWINGS |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Current: |
| Leases (see note 12) | 22,598 | 122,400 |
| Non-current: |
| Leases (see note 12) | - | 21,903 |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2024 |
| 11. | FINANCIAL LIABILITIES - BORROWINGS - continued |
| Terms and debt repayment schedule |
| 1 year or |
| less |
| £ |
| Leases | 22,598 |
| 12. | LEASING |
| Lease liabilities |
| Minimum lease payments fall due as follows: |
| 30.6.24 | 30.6.23 |
| £ | £ |
| Gross obligations repayable: |
| Within one year | 22,598 | 122,400 |
| Between one and five years | - | 21,903 |
| 22,598 | 144,303 |
| Finance charges repayable: |
| Net obligations repayable: |
| Within one year | 22,598 | 122,400 |
| Between one and five years | - | 21,903 |
| 22,598 | 144,303 |
| 13. | DEFERRED TAX |
| £ |
| Credit to Income Statement during year | (235,558 | ) |
| Balance at 30 June 2024 | (235,558 | ) |
| 14. | CALLED UP SHARE CAPITAL |
| Allotted, issued and fully paid: |
| Number: | Class: | Nominal | 30.6.24 | 30.6.23 |
| value: | £ | £ |
| Ordinary shares | 1 | 1 | 1 |
| 15. | RESERVES |
| Retained |
| earnings |
| £ |
| At 1 July 2023 | ( |
) |
| Profit for the year |
| At 30 June 2024 | ( |
) |
| Legalvision Law Uk Ltd (Registered number: 13704561) |
| Notes to the Financial Statements - continued |
| for the Year Ended 30 June 2024 |
| 16. | RELATED PARTY DISCLOSURES |
| During the year, the company operated a loan account with LegalVision ILP Pty Ltd, it is a company under common ownership and as at 30.06.2024 balance payable to LegalVision ILP Pty Ltd was £2,893,986 (2023: £1,432,848) (Note 10) |
| The intercompany loan has an interest rate of 11% per annum. |
| 17. | PARENT AND ULTIMATE CONTROLLING PARTY |
| The immediate parent company is Legal Vision International Pty Ltd, registered in Sydney, Australia. |
| The ultimate controlling party is Jiclan Pty Ltd, registered as a trustee for the McKnight Family Trust in Sydney, Australia. |