Registered number
09678253
L&B Blackmoor Company Plc
Report and Financial Statements
31 December 2024
L&B Blackmoor Company Plc
Report and accounts
Contents
Page
Company information1
Directors' report2
Strategic report4
Independent auditor's report5
Income statement7
Statement of comprehensive income8
Statement of financial position9
Statement of changes in equity10
Statement of cash flows11
Notes to the financial statements12
L&B Blackmoor Company Plc
Company Information
Directors
R.B. Auger
I.P.Cowling
J.C. Griffiths
M.J. Grimoldby
P. Miles
J.H. Pain
M.G. Pearce
M.D. Smith
Secretary
J.C. Griffiths
Auditors
Fawley Judge & Easton
1 Parliament Street
Hull
Yorkshire
HU1 2AS
Accountants
Accountancy Edge Ltd
12 Culm Close
Bideford
Devon
EX39 4AX
Registered office
Barton House
Bishop's Nympton
Devon
EX36 4PJ
Registered number
09678253
L&B Blackmoor Company Plc
Registered number:09678253
Directors' Report
The directors present their report and financial statements for the year ended 31 December 2024.
Principal activities
The company's principal activity during the year continued to be the operation of a licensed bar and restaurant.
Financial instrument risk
The primary financial instruments used by the company are share capital and loans. The loans are at fixed and capped interest rates for the the duration of their repayments so the company is not subject to interest rate fluctuations. The interest rates were secured before mcentral bank interest rate increases took place and so are on favourable terms compared to currently available commercial loans.
Dividends
No dividend has been paid and the directors do not recommend the payment of a final dividend.
Directors
The following persons served as directors during the year:
R.B. Auger (appointed 15 May 2024)
I.P.Cowling
J.C. Griffiths (appointed 15 May 2024)
M.J. Grimoldby
P. Miles
J.H. Pain
M.G. Pearce
M.D. Smith
Directors' responsibilities
The directors are responsible for preparing the report and 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 (Financial Reporting Standard 102 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:
select suitable accounting policies and then apply them consistently;
make judgements and estimates that are reasonable and prudent;
state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
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.
Disclosure of information to auditors
Each person who was a director at the time this report was approved confirms that:
so far as he is aware, there is no relevant audit information of which the company's auditor is unaware; and
he 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 auditor is aware of that information.
This report was approved by the board on 25 March 2025 and signed on its behalf.
I.P. Cowling
Director
L&B Blackmoor Company Plc
Strategic Report
The company's performance is as detailed in the Profit & Loss account. The profit for the year before tax was £12,460 (2023 - £12,264).

The directors are satisfied with the performance of the company during the year. With the acquisition of The Old Station Inn the company's net assets show a position of £1,494,082 (2023 - £1,310,073).

The principal external risk facing the company relates to the cost of living crisis and the effect this has on people's disposable incomes. The company has taken steps to cross market its services to visitors to The Lynton & Barnstaple Railway. The wider economy is now showing signs of recovery, which should help the business increase its turnover and control its fixed costs.

The directors consider that further analysis using key performance indicators is not necessary to gain an understanding of the performance or position of the company.

The company assesses its opportunities and risks in the market place including areas such as competition, market trends, and health and safety policies in order to extend and maintain its business activities.
This report was approved by the board on 25 March 2025 and signed on its behalf.
I.P. Cowling
Director
L&B Blackmoor Company Plc
Independent auditor's report
to the members of L&B Blackmoor Company Plc
Opinion
We have audited the financial statements of L&B Blackmoor Company Plc (the 'company') for the year ended 31 December 2024 which comprise the Income Statement, the Statement of Comprehensive Income, the Statement of Financial Position, 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 the Republic of Ireland' (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 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;
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 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 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 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 the audit:
the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
the strategic report and the directors’ report have 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 strategic report or 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:
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.
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.
A further description of our responsibilities for the audit of the financial statements is available on the Financial Reporting Council’s website at 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.
Jonathan Leathley FCCA
(Senior Statutory Auditor)1 Parliament Street
for and on behalf ofHull
Fawley Judge & Easton
Statutory AuditorYorkshire
25 March 2025HU1 2AS
L&B Blackmoor Company Plc
Income Statement
for the year ended 31 December 2024
Notes2024 2023
£ £
Turnover2811,203569,935
Cost of sales(276,929)(212,029)
Gross profit534,274357,906
Administrative expenses(586,947)(384,073)
Other operating income92,34958,583
Operating profit339,67632,416
Loss on sale of fixed assets- (322)
Interest receivable1,23613,208
Interest payable5(28,452)(33,038)
Profit on ordinary activities before taxation12,46012,264
Tax on profit on ordinary activities6(4,451)(3,974)
Profit for the financial year8,0098,290
L&B Blackmoor Company Plc
Statement of Comprehensive Income
for the year ended 31 December 2024
Notes2024 2023
£ £
Profit for the financial year8,0098,290
Other comprehensive income
Total comprehensive income for the year8,0098,290
L&B Blackmoor Company Plc
Statement of Financial Position
as at 31 December 2024
Notes2024 2023
£ £
Fixed assets
Tangible assets71,910,6581,901,336
Current assets
Stocks815,72911,050
Debtors98,75117,160
Cash at bank and in hand115,90573,379
140,385101,589
Creditors: amounts falling due within one year10(289,958)(211,211)
Net current liabilities(149,573)(109,622)
Total assets less current liabilities1,761,0851,791,714
Creditors: amounts falling due after more than one year11(259,000)(477,667)
Provisions for liabilities
Deferred taxation13(8,003)(3,974)
Net assets1,494,0821,310,073
Capital and reserves
Called up share capital141,477,7831,301,783
Profit and loss account1516,2998,290
Total equity1,494,0821,310,073
I.P. Cowling
Director
Approved by the board on 25 March 2025
L&B Blackmoor Company Plc
Statement of Changes in Equity
for the year ended 31 December 2024
ShareProfitTotal
capitaland loss
account
£ £ £
At 1 January 20231,088,473- 1,088,473
Profit for the financial year8,290 8,290
Shares issued213,310213,310
At 31 December 20231,301,783 8,290 1,310,073
At 1 January 20241,301,7838,2901,310,073
Profit for the financial year8,0098,009
Shares issued176,000176,000
At 31 December 20241,477,78316,2991,494,082
L&B Blackmoor Company Plc
Statement of Cash Flows
for the year ended 31 December 2024
Notes2024 2023
£ £
Operating activities
Profit for the financial year8,009 8,290
Adjustments for:
Loss on sale of fixed assets- 322
Interest receivable(1,236)(13,208)
Interest payable28,452 33,038
Tax on profit on ordinary activities4,451 3,974
Depreciation21,469 11,126
Increase in stocks(4,679)(11,050)
Decrease/(increase) in debtors8,409 (15,585)
Increase/(decrease) in creditors19,658 (1,017)
84,53315,890
Interest received1,23613,208
Interest paid(28,452)(33,038)
Cash generated by/(used in) operating activities57,317(3,940)
Investing activities
Payments to acquire tangible fixed assets(30,791)(1,912,784)
Cash used in investing activities(30,791)(1,912,784)
Financing activities
Proceeds from the issue of shares176,000213,310
Repayment of loans(160,000)210,000
Cash generated by financing activities16,000423,310
Net cash generated/(used)
Cash generated by/(used in) operating activities57,317(3,940)
Cash used in investing activities(30,791)(1,912,784)
Cash generated by financing activities16,000423,310
Net cash generated/(used)42,526(1,493,414)
Cash and cash equivalents at 1 January73,379 1,566,793
Cash and cash equivalents at 31 December115,905 73,379
Cash and cash equivalents comprise:
Cash at bank115,90573,379
L&B Blackmoor Company Plc
Notes to the Accounts
for the year ended 31 December 2024
1Summary of significant accounting policies
Basis of preparation
The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Intangible fixed assets
Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Freehold buildingsover 50 years
Plant and machineryover 5 years
Fixtures, fittings, tools and equipmentover 7 years
Freehold land is not depreciated.
Investment property
Investment property is initially recognised at cost and then subsequently measured at fair value. Changes in value are recognised in profit or loss.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2Analysis of turnover2024 2023
£ £
Sale of goods811,203569,935
By geographical market:
UK811,203569,935
3Operating profit2024 2023
£ £
This is stated after charging:
Depreciation of owned fixed assets21,46911,126
Auditors' remuneration for audit services3,0003,000
Carrying amount of stock sold261,786204,162
4Staff costs2024 2023
£ £
Wages and salaries408,245263,391
Social security costs24,17015,927
Other pension costs4,4892,197
436,904281,515
Average number of employees during the yearNumber Number
Administration11
Sales1314
1415
5Interest payable2024 2023
£ £
Loans and overdrafts27,80932,969
Other interest64369
28,45233,038
6Taxation2024 2023
£ £
Analysis of charge in period
Current tax:
UK corporation tax on profits of the period422-
Deferred tax:
Origination and reversal of timing differences4,0293,974
Tax on profit on ordinary activities4,4513,974
Factors affecting tax charge for period
The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
2024 2023
£ £
Profit on ordinary activities before tax12,46012,264
Standard rate of corporation tax in the UK19%19%
£ £
Profit on ordinary activities multiplied by the standard rate of corporation tax2,3672,330
Effects of:
Expenses not deductible for tax purposes5841,835
Capital allowances for period in excess of depreciation(904)(4,165)
Utilisation of tax losses(1,625)-
Current tax charge for period422-
7Tangible fixed assets
Land and buildingsPlant and machineryFixtures, fittings, tools and equipmentTotal
At costAt costAt cost
£ £ £ £
Cost or valuation
At 1 January 20241,879,73928,2634,4601,912,462
Additions6,42024,371- 30,791
At 31 December 20241,886,15952,6344,4601,943,253
Depreciation
At 1 January 20247,8722,98227211,126
Charge for the year11,9388,86067121,469
At 31 December 202419,81011,84294332,595
Carrying amount
At 31 December 20241,866,34940,7923,5171,910,658
At 31 December 20231,871,86725,2814,1881,901,336
8Stocks2024 2023
£ £
Finished goods and goods for resale15,72911,050
9Debtors2024 2023
£ £
Trade debtors1,0942,520
Prepayments and accrued income7,65714,640
8,75117,160
10Creditors: amounts falling due within one year2024 2023
£ £
Other loans185,000126,333
Trade creditors23,26415,149
Corporation tax422-
Other taxes and social security costs27,99328,296
Other creditors35,47820,237
Accruals and deferred income17,80121,196
289,958211,211
11Creditors: amounts falling due after one year2024 2023
£ £
Bank loans259,000477,667
12Loans2024 2023
£ £
Loans not wholly repayable within five years:
Lynton & Barnstaple Railway Trust (repayable over ten years from inception, with interest payable at 5% per annum)100,000125,000
Analysis of maturity of debt:
Within one year or on demand185,000126,333
Between one and two years109,000302,667
Between two and five years75,00075,000
After five years75,000100,000
444,000604,000
Loans totalling £219,000) (2023 - £379,000) are secured by a charge over the freehold land and buildings owned by the company.
13Deferred taxation2024 2023
£ £
Accelerated capital allowances8,4195,599
Tax losses carried forward(416)(1,625)
8,0033,974
2024 2023
£ £
At 1 January3,974-
Charged to the profit and loss account4,0293,974
At 31 December8,0033,974
14Share capitalNominal2024 2024 2023
valueNumber£ £
Allotted, called up and fully paid:
Ordinary A shares£1 each50,00050,00050,000
Ordinary B shares£1 each1,427,7831,427,7831,251,783
1,477,7831,301,783
NominalNumberAmount
value£
Shares issued during the period:
Ordinary B shares£1 each176,000176,000
15Profit and loss account2024 2023
£ £
At 1 January8,290-
Profit for the financial year8,0098,290
At 31 December16,2998,290
16Related party transactions
The Lynton & Barnstaple Railway Trust extended a loan of £250,000 to the company. This is repayable over ten years with interest charged at 5%. Interest of £11,250 (2023 - £8,699) was paid on the loan.

At the reporting date, the balance due to The Lynton & Barnstaple Railway Trust was £225,000 (2023 - £225,000).

The Lynton & Barnstaple Railway Trust is the controlling shareholder of the company.

M.J. Grimoldby extended the company a loan of £579,000. The loan is repayable over three years from inception. Interest is charged on the loan at 6%. The loan is secured by a charge on the freehold land and buildings owned by the company. Interest of £17,202 (2023 - £24,270) was paid on the loan.

At the reporting date, the balance due to M.J. Grimoldby was £219,000 (2023 - £379,000).

M.J. Grimoldby is a director and a "B" shareholder of the company.
17Controlling party
The L&B Blackmoor Company Plc is a subsidiary of The Lynton and Barnstaple Railway Trust (a company incorporated in England & Wales, number 04040633).

The L&B Blackmoor Company Plc is controlled by The Lynton and Barnstaple Railway Trust by virtue of the enhanced voting rights of the "A" shares in the company held by the charity.

Day to day management of the company is delegated to its own board of directors.

The registered office address of The Lynton and Barnstaple Railway Trust is Woody Bay Station Martinhoe Cross, Parracombe, Barnstaple, Devon, EX31 4RA.
18Presentation currency
The financial statements are presented in Sterling.
19Legal form of entity and country of incorporation
L&B Blackmoor Company Plc is a company limited by shares and incorporated in England.
20Principal place of business
The address of the company's principal place of business is:
The Old Station Inn
Blackmoor Gate
Kentisbury
Devon
Ex31 4NW
L&B Blackmoor Company Plc
Detailed profit and loss account
for the year ended 31 December 2024
This schedule does not form part of the statutory accounts
2024 2023
£ £
Sales811,203569,935
Cost of sales(276,929)(212,029)
Gross profit534,274357,906
Administrative expenses(586,947)(384,073)
Other operating income92,34958,583
Operating profit39,67632,416
Loss on sale of fixed assets- (322)
Interest receivable1,23613,208
Interest payable(28,452)(33,038)
Profit before tax12,46012,264
L&B Blackmoor Company Plc
Detailed profit and loss account
for the year ended 31 December 2024
This schedule does not form part of the statutory accounts
2024 2023
£ £
Sales
Sale of goods811,203569,935
Cost of sales
Purchases
266,465
215,212
Increase in stocks(
4,679
)
(
11,050
)
Other direct costs
15,143
7,867
276,929 212,029
Administrative expenses
Employee costs:
Wages and salaries
408,245
263,391
Pensions
4,489
2,197
Employer's NI
24,170
15,927
Temporary staff and recruitment
4,258
3,415
Staff training and welfare
450
95
Travel and subsistence
2,382
1,434
Entertaining
582
363
444,576 286,822
Premises costs:
Rates
4,989
3,093
Light and heat
50,839
30,902
Cleaning
3,767
3,685
59,595 37,680
General administrative expenses:
Telephone and internet
1,822
2,005
Subscriptions
1,546
-
Bank charges
16,635
13,132
Insurance
7,062
5,523
Equipment expensed-
180
Equipment hire
936
2,319
Repairs and maintenance
20,975
11,629
Depreciation
21,469
11,126
Sundry expenses
391
1,250
70,836 47,164
Legal and professional costs:
Audit fees
3,000
3,000
Accountancy fees
4,100
2,500
Payroll bureau costs3,172 2,043
Solicitors fees-
1,800
Advertising and PR
1,006
989
Other legal and professional
662
2,075
11,940 12,407
586,947 384,073
Other operating income
Other operating income
92,349
58,583
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