Company registration number 05680004 (England and Wales)
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 12
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
5
8,640
-
0
Tangible assets
6
98,321
158,834
Investment properties
7
239,323
167,893
Investments
8
421,283
380,634
767,567
707,361
Current assets
Debtors
10
33,713
26,262
Cash at bank and in hand
122,177
180,229
155,890
206,491
Creditors: amounts falling due within one year
11
(263,856)
(216,186)
Net current liabilities
(107,966)
(9,695)
Total assets less current liabilities
659,601
697,666
Reserves
Investment revaluation reserve
12
77,091
53,735
Research reserve
13
55,147
65,800
Members' reserves
15
527,363
578,131
Members' funds
659,601
697,666

The directors of the company have elected not to include a copy of the income and expenditure account within the financial statements.true

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

The financial statements were approved by the board of directors and authorised for issue on 30 July 2025 and are signed on its behalf by:
Mr C Collier MBE
Mrs L Pattenden
Director
Director
Company Registration No. 05680004
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information

Acupuncture Association of Chartered Physiotherapists Limited is a private company limited by guarantee incorporated in England and Wales. The registered office is Sefton House, Adam Court, Newark Road, Peterborough, United Kingdom, PE1 5PP.

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, modified to include the revaluation of certain financial instruments at fair value. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover
Income represents amounts receivable for membership subscriptions and goods and services provided to members.
1.4
Intangible fixed assets other than goodwill

Intangible assets acquired separately are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Amortisation 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:

Database
20% p.a. on a straight line basis
1.5
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:

Buildings
2% p.a. on a straight line basis
Computer equipment
33% p.a. on a straight line basis
Fixtures, fittings & equipment
25% p.a. on a reducing balance or straight line basis, or 10% on a straight line basis
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to surplus or deficit.

1.6
Investment property

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value at the reporting end date. The surplus or deficit on revaluation is recognised in the profit and loss account.

 

Where fair value cannot be achieved without undue cost or effort, investment property is accounted for as tangible fixed assets.

1.7
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 surplus or deficit.

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.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.8
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

 

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in surplus or deficit, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
1.9
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.

1.10
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.

 

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, 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.

 

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

 

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Amounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Derivatives

Derivatives are initially recognised at fair value at the date a derivative contract is entered into and are subsequently remeasured to fair value at each reporting end date. The resulting gain or loss is recognised in surplus or deficit immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in surplus or deficit depends on the nature of the hedge relationship.

 

A derivative with a positive fair value is recognised as a financial asset, whereas a derivative with a negative fair value is recognised as a financial liability.

1.12
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
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.

 

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

 

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

 

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

1.15
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the leases asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

1.16
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.

ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
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
Directors' remuneration
2024
2023
£
£
Remuneration for qualifying services
105,837
98,676
4
Employees

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

2024
2023
Number
Number
Total employees
7
6

Their aggregate remuneration comprised:

2024
2023
£
£
Wages and salaries
218,541
192,980
Social security costs
14,266
10,714
Pension costs
5,853
5,006
238,660
208,700
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
5
Intangible fixed assets
Database
£
Cost
At 1 January 2024
55,394
Additions - separately acquired
10,800
At 31 December 2024
66,194
Amortisation and impairment
At 1 January 2024
55,394
Amortisation charged for the year
2,160
At 31 December 2024
57,554
Carrying amount
At 31 December 2024
8,640
At 31 December 2023
-
0
6
Tangible fixed assets
Land and buildings
Computer equipment
Fixtures, fittings & equipment
Total
£
£
£
£
Cost
At 1 January 2024
194,475
57,376
35,815
287,666
Additions
-
0
2,450
-
0
2,450
Transfer to investment property
(71,430)
-
0
-
0
(71,430)
At 31 December 2024
123,045
59,826
35,815
218,686
Depreciation and impairment
At 1 January 2024
40,906
55,656
32,268
128,830
Depreciation charged in the year
3,890
1,783
887
6,560
Transfer to investment property
(15,025)
-
0
-
0
(15,025)
At 31 December 2024
29,771
57,439
33,155
120,365
Carrying amount
At 31 December 2024
93,274
2,387
2,660
98,321
At 31 December 2023
153,568
1,720
3,546
158,834
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
7
Investment property
2024
£
Fair value
At 1 January 2024
167,893
Transfers from owner-occupied property
56,405
Net gains or losses through fair value adjustments
15,025
At 31 December 2024
239,323

Investment property comprises part of Sefton House, Peterborough. The property is stated at cost as this is considered to be the fair value.

8
Fixed asset investments
2024
2023
Notes
£
£
Investments in subsidiaries
9
1
1
Listed investments
421,282
380,633
421,283
380,634
Movements in fixed asset investments
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 1 January 2024
1
380,633
380,634
Additions
-
108,417
108,417
Valuation changes
-
31,174
31,174
Disposals
-
(98,942)
(98,942)
At 31 December 2024
1
421,282
421,283
Carrying amount
At 31 December 2024
1
421,282
421,283
At 31 December 2023
1
380,633
380,634
9
Subsidiaries

Details of the company's subsidiaries at 31 December 2024 are as follows:

Name of undertaking
Registered office
Nature of business
Class of shares held
% Held Direct
AACP Ltd
England
Dormant
Ordinary
100
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
9
Subsidiaries
Name of undertaking
Registered office
Nature of business
Class of shares held
% Held Direct
AACP Ltd
England
Dormant
Ordinary
100
(Continued)
- 9 -
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
AACP Ltd
1
-
0
10
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
11,289
11,339
Prepayments and accrued income
22,424
14,923
33,713
26,262
11
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
5,958
6,343
Amounts owed to group undertakings
1
1
Corporation tax
6,314
1,783
Other taxation and social security
5,484
4,689
Other creditors
6,769
6,463
Accruals and deferred income
239,330
196,907
263,856
216,186
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
12
Investment revaluation reserve
2024
2023
£
£
At the beginning of the year
53,735
27,298
Revaluation surplus / (deficit) arising in the year
23,356
26,437
At the end of the year
77,091
53,735
13
Other reserves
£
At 1 January 2023
68,400
Transfer to members' reserves
(2,600)
At 31 December 2023
65,800
Transfer to members' reserves
(10,653)
At 31 December 2024
55,147

The AACP have allocated £55,147 (2023 - £65,800) into a dedicated reserve fund for acupuncture research purposes.

14
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006:

The auditor's report was unqualified.

Senior Statutory Auditor:
Tracey Richardson BSc (Hons) FCA
Statutory Auditor:
Azets Audit Services
15
Members' reserves
2024
2023
£
£
At the beginning of the year
578,131
542,347
(Deficit)/surplus for the year
(61,421)
33,184
Transfer from research reserve
10,653
2,600
At the end of the year
527,363
578,131
ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
16
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
1,023
-
0
Between two and five years
888
-
0
1,911
-
0
Lessor

At the reporting end date the company had contracted with tenants for the following minimum lease payments:

2024
2023
£
£
Within one year
-
0
7,460
17
Related party transactions
Remuneration of key management personnel

The remuneration of key management personnel, is as follows.

2024
2023
£
£
Aggregate compensation
105,837
98,676

Transactions with directors

During the year £3,378 (2023 - £605) was reimbursed to directors for travel expenses incurred in respect of attendance of meetings.

 

During the year the company undertook the following related party transactions:

 

P Battersby, course tutor fees £8,800 (2023 - £9,900)

J Hobbs, course tutor fees £37,320 (2023 - £10,300)

Acupuncture Training Providers Ltd, a company controlled by Mr J Hobbs, a director, course tutor fees £nil (2023 - £4,400).

L Pattenden, course tutor fees £4,400 (2023 - £9,900).

M Kinney, course tutor fees £7,145 (2023 - £5,500).

 

During the year £4,777 (2023 - £4,039) was reimbursed to the above directors for travel expenses incurred in respect of course tutoring.

 

Transactions with subsidiary

At the year end there is £1 (2023 - £1) due to AACP Ltd, a subsidiary.

 

ACUPUNCTURE ASSOCIATION OF CHARTERED PHYSIOTHERAPISTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 12 -
18
Control

No one individual has overall control of the company.

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