Company registration number 08527244 (England and Wales)
P2CG LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
P2CG LIMITED
COMPANY INFORMATION
Directors
G Van Den Goor
J C C Theunissen
(Appointed 26 February 2025)
Company number
08527244
Registered office
70 Gracechurch Street
London
England
EC3V 0HR
Auditor
MGR MAP Limited
55 Loudoun Road
St John's Wood
London
NW8 0DL
P2CG LIMITED
CONTENTS
Page
Directors' report
1 - 2
Independent auditor's report
3 - 5
Statement of comprehensive income
6
Balance sheet
7
Statement of changes in equity
8
Statement of cash flows
9
Notes to the financial statements
10 - 16
P2CG LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2024.

Principal activities

The company did not trade during the year under review.

Results and dividends

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

No ordinary dividends were paid. The directors do not recommend payment of a final dividend.

Directors

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

G Van Den Goor
Ross Williamson
(Appointed 1 April 2024 and resigned 26 February 2025)
P Rolfe
(Resigned 1 April 2024)
J C C Theunissen
(Appointed 26 February 2025)
Auditor

MGR MAP Limited were appointed as auditor to the company and in accordance with section 485 of the Companies Act 2006, a resolution proposing that they be re-appointed will be put at a General Meeting.

Energy and carbon report

As the company has not consumed more than 40,000 kWh of energy in this reporting period, it qualifies as a low energy user under these regulations and is not required to report on its emissions, energy consumption or energy efficiency activities.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report 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). 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:

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.

P2CG LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
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.

Going concern and post reporting date events

The company ceased trading in the previous financial year ended 31 December 2023. Due to the cessation of trade and the director's intention to liquidate the company post year end the company is not deemed to be a going concern.

On behalf of the board
G Van Den Goor
Director
9 May 2025
P2CG LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF P2CG LIMITED
- 3 -
Opinion

We have audited the financial statements of P2CG Limited (the 'company') for the year ended 31 December 2024 which comprise the statement of comprehensive income, the balance sheet, the statement of changes in equity, the statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the 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

We draw attention to Note 1.2 to the financial statements which explains that the directors intend to liquidate the

company and therefore do not consider it to be appropriate to adopt the going concern basis of accounting in

preparing the financial statements. Accordingly the financial statements have been prepared on a basis other than

going concern as described in Note 1.2. Our opinion is not modified in respect of this matter.

 

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 directors are 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:

P2CG LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF P2CG 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 directors' 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 directors

As explained more fully in the directors' responsibilities statement, 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 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 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.

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.

 

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.

As part of our planning of the audit work required we obtained an understanding of the legal and regulatory frameworks that are applicable to the entity via enquiries of the company’s management, carried out analytical procedures, held discussions amongst the engagement team and using knowledge of the sector determined that the most significant laws and regulation are those that relate to:

We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as FRS102 and the Companies Act 2006.

Based on the results of our risk assessment we designed our audit procedures to identify non-compliance with the laws and regulations and the fraud risks identified. This included enquiries with management to understand their policies and procedures for compliance with those regulations and we completed the following tests:

P2CG LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF P2CG LIMITED (CONTINUED)
- 5 -

We also assessed the risks of material misstatement in respect of fraud as follows:

Based on the results of our risk assessment we designed our audit procedures to identify and to address material misstatements in relation to fraud. This included the risk of management bias and the risk of making inappropriate accounting entries.

No significant issues were identified during our testing.

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

Use of our report

This report is made solely to the 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.

Vasuhi Nadarajah-Pillai (Senior Statutory Auditor)
For and on behalf of MGR MAP Limited, Statutory Auditor
Chartered Accountants
55 Loudoun Road
St John's Wood
London
NW8 0DL
9 May 2025
P2CG LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
2024
2023
Notes
£
£
Turnover
3
-
0
(9,418)
Cost of sales
-
0
9,001
Gross profit/(loss)
-
0
(417)
Administrative expenses
(502)
(48,997)
Operating loss
4
(502)
(49,414)
Interest receivable and similar income
6
2,053
10
Interest payable and similar expenses
7
-
0
(1,680)
Amounts written off investments
8
(1)
4,070,583
Profit before taxation
1,550
4,019,499
Tax on profit
9
(1,512)
(33,297)
Profit for the financial year
38
3,986,202
P2CG LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2024
31 December 2024
- 7 -
2024
2023
Notes
£
£
£
£
Fixed assets
Investments
10
-
0
1
Current assets
Debtors
11
3,065,211
3,186,597
Cash at bank and in hand
115,875
211,621
3,181,086
3,398,218
Creditors: amounts falling due within one year
12
(84,365)
(301,536)
Net current assets
3,096,721
3,096,682
Net assets
3,096,721
3,096,683
Capital and reserves
Called up share capital
13
12,104
12,104
Share premium account
116,948
116,948
Profit and loss reserves
2,967,669
2,967,631
Total equity
3,096,721
3,096,683
The financial statements were approved by the board of directors and authorised for issue on 9 May 2025 and are signed on its behalf by:
G Van Den Goor
Director
Company registration number 08527244 (England and Wales)
P2CG LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 January 2023
12,104
116,948
(1,018,571)
(889,519)
Year ended 31 December 2023:
Profit and total comprehensive income
-
-
3,986,202
3,986,202
Balance at 31 December 2023
12,104
116,948
2,967,631
3,096,683
Year ended 31 December 2024:
Profit and total comprehensive income
-
-
38
38
Balance at 31 December 2024
12,104
116,948
2,967,669
3,096,721
P2CG LIMITED
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
2024
2023
Notes
£
£
£
£
Cash flows from operating activities
Cash absorbed by operations
17
(97,799)
(3,635,638)
Interest paid
-
0
(1,680)
Income taxes paid
-
0
(799,039)
Net cash outflow from operating activities
(97,799)
(4,436,357)
Investing activities
Interest received
2,053
10
Net cash generated from investing activities
2,053
10
Financing activities
Repayment of borrowings
-
0
4,070,583
Net cash generated from financing activities
-
4,070,583
Net decrease in cash and cash equivalents
(95,746)
(365,764)
Cash and cash equivalents at beginning of year
211,621
577,385
Cash and cash equivalents at end of year
115,875
211,621
P2CG LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
1
Accounting policies
Company information

P2CG Limited is a private company limited by shares incorporated in England and Wales. The registered office is 70 Gracechurch Street, London, England, EC3V 0HR.

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.

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.

1.2
Going concern

Due to the cessation of trading activities in previous financial year and the director's intentions to liquidate the entity, thetrue company is not a going concern and therefore the accounts have not been prepared on the going concern basis.

1.3
Turnover

The company did not trade during the year under review.

1.4
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.5
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.

1.6
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

 

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

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.

P2CG LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 11 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future payments discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.7
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.

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.

1.8
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
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are 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.

3
Turnover and other revenue
2024
2023
£
£
Turnover analysed by class of business
Management consultancy services
-
(9,418)
P2CG LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
3
Turnover and other revenue
(Continued)
- 12 -
2024
2023
£
£
Turnover analysed by geographical market
United Kingdom
-
(9,418)
2024
2023
£
£
Other revenue
Interest income
2,053
10
4
Operating loss
2024
2023
Operating loss for the year is stated after charging:
£
£
Exchange losses
55
20,497

The information concerning auditors' remuneration has been disclosed in the group's consolidated accounts.

5
Employees

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

2024
2023
Number
Number
-
0
2
6
Interest receivable and similar income
2024
2023
£
£
Interest income
Other interest income
2,053
10
7
Interest payable and similar expenses
2024
2023
£
£
Interest on financial liabilities measured at amortised cost:
Interest payable to group undertakings
-
0
1,680
P2CG LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
8
Amounts written off investments
2024
2023
£
£
Amounts written back to financial liabilities
-
4,070,583
Other gains and losses
(1)
-
(1)
4,070,583
9
Taxation
2024
2023
£
£
Current tax
UK corporation tax on profits for the current period
295
33,297
Adjustments in respect of prior periods
1,217
-
0
Total current tax
1,512
33,297

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2024
2023
£
£
Profit before taxation
1,550
4,019,499
Expected tax charge based on the standard rate of corporation tax in the UK of 19.00% (2023: 25.00%)
295
1,004,875
Tax effect of expenses that are not deductible in determining taxable profit
-
0
46,066
Gains not taxable
-
0
(1,017,644)
Under/(over) provided in prior years
1,217
-
0
Taxation charge for the year
1,512
33,297
10
Fixed asset investments
2024
2023
Notes
£
£
Investments in subsidiaries
-
0
1
P2CG LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
10
Fixed asset investments
(Continued)
- 14 -
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 January 2024
1
Disposals
(1)
At 31 December 2024
-
Carrying amount
At 31 December 2024
-
At 31 December 2023
1

FS101 Limited, a subsidiary undertaking was dissolved during the financial year. No profit or loss in the consolidated financial statements is attributable to the profit or loss of the undertaking disposed of.

11
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
-
0
100,000
Corporation tax recoverable
-
0
1,217
Amounts owed by group undertakings
2,974,581
2,977,579
Other debtors
90,630
107,801
3,065,211
3,186,597
12
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
-
0
15,878
Corporation tax
295
-
0
Other creditors
84,070
285,658
84,365
301,536
13
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each of £1 each
12,103
12,103
12,103
12,103
Ordinary B shares of £1 each of £1 each
1
1
1
1
12,104
12,104
12,104
12,104
P2CG LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
13
Share capital
(Continued)
- 15 -
14
Operating lease commitments

At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

2024
2023
£
£
Within one year
-
0
1,924
15
Related party transactions

The company has taken advantage of the exemption available in accordance with FRS 102 section 33 'Related party disclosures' not to disclose transactions entered into between two or more members of a group, as the company is a wholly owned subsidiary undertaking of the group to which it is party to the transactions.

 

16
Ultimate controlling party

The immediate parent company is Valcon Group UK Limited, a company incorporated in England & Wales.

The ultimate parent company is Valcon Topholding B.V, a company incorporated in The Netherlands.

The smallest and largest group is in which the company is consolidated is Valcon Topholding B.V, whose registered office is Parijsboulevard 143A, Utrecht, 3541CS. Copies of Valcon Topholding B.V's accounts are available from KVK, De Ruijterkade 5, 1013 AA Amsterdam.

 

17
Cash absorbed by operations
2024
2023
£
£
Profit after taxation
38
3,986,202
Adjustments for:
Taxation charged
1,512
33,297
Finance costs
-
0
1,680
Investment income
(2,053)
(10)
Other gains and losses
1
(4,070,583)
Movements in working capital:
Decrease in debtors
120,169
1,196,872
Decrease in creditors
(217,466)
(4,783,096)
Cash absorbed by operations
(97,799)
(3,635,638)
P2CG LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 16 -
18
Analysis of changes in net funds
1 January 2024
Cash flows
31 December 2024
£
£
£
Cash at bank and in hand
211,621
(95,746)
115,875
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