Company registration number 05561204 (England and Wales)
COMBINED KNOWLEDGE LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
COMBINED KNOWLEDGE LIMITED
COMPANY INFORMATION
Director
Brian M Brown
Company number
05561204
Registered office
Watchmaker Court
33 St. John's Lane
London
EC1M 4BJ
Auditor
UHY Hacker Young
14 Park Row
Nottingham
NG1 6GR
Business address
2 The Terrace
Rugby Road
Lutterworth
Leicestershire
LE17 4BW
COMBINED KNOWLEDGE LIMITED
CONTENTS
Page
Director's report
1 - 2
Independent auditor's report
3 - 6
Statement of income and retained earnings
7
Balance sheet
8
Notes to the financial statements
9 - 18
COMBINED KNOWLEDGE LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

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

Principal activities

The principal activity of Combined Knowledge Limited (the “Company" or "we") continued to be that of software consultancy and supply.

Results and dividends

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

Director

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

Brian M Brown
Auditor

In accordance with the company's articles, a resolution proposing that UHY Hacker Young be reappointed as auditor of the company will be put at a General Meeting.

Statement of director's responsibilities

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

 

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

 

 

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

Statement of disclosure to auditor

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

COMBINED KNOWLEDGE LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
Small companies exemption

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

On behalf of the board
Brian M Brown
Director
19 August 2025
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF COMBINED KNOWLEDGE LIMITED
- 3 -
Opinion

We have audited the financial statements of Combined Knowledge Limited (the 'Company') for the year ended 31 December 2024 which comprise the statement of income and retained earnings, the balance sheet 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

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

 

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the Company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

 

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF COMBINED KNOWLEDGE LIMITED (CONTINUED)
- 4 -

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The director is responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the Company and its environment obtained in the course of the audit, we have not identified material misstatements in the director's report. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

 

Responsibilities of director

As explained more fully in the director's responsibilities statement, the director is responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the director determines is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the director is responsible for assessing the Company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF COMBINED KNOWLEDGE LIMITED (CONTINUED)
- 5 -
Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

Based on our understanding of the Company and the industry in which it operates, we identified that the principal risks of non-compliance with laws and regulations related to UK tax legislation, anti-bribery, corruption and fraud, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the preparation of the financial statements such as the Companies Act 2006. We evaluated management’s incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to inflated revenue and profit. Audit procedures performed included:

 

There are inherent limitations in the audit procedures described above and 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. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentations, or through collusion.

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 member 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 member those matters we are required to state to the member 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 member, for our audit work, for this report, or for the opinions we have formed.

INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF COMBINED KNOWLEDGE LIMITED (CONTINUED)
- 6 -
James Simmonds
Senior Statutory Auditor
For and on behalf of UHY Hacker Young
21 August 2025
Chartered Accountants
Statutory Auditor
COMBINED KNOWLEDGE LIMITED
STATEMENT OF INCOME AND RETAINED EARNINGS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 7 -
2024
2023
Notes
£
£
Turnover
4
726,537
691,625
Cost of sales
(448,761)
(366,921)
Gross profit
277,776
324,704
Administrative expenses
(105,950)
(389,095)
Operating profit/(loss)
5
171,826
(64,391)
Interest receivable and similar income
8
-
0
663
Interest payable and similar expenses
9
-
0
(1,402)
Profit/(loss) before taxation
171,826
(65,130)
Tax on profit/(loss)
10
(44,812)
15,765
Profit/(loss) for the financial year
127,014
(49,365)
Retained earnings brought forward
242,378
291,743
Retained earnings carried forward
369,392
242,378

The profit and loss account has been prepared on the basis that all operations are continuing operations.

COMBINED KNOWLEDGE LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2024
31 December 2024
- 8 -
2024
2023
Notes
£
£
£
£
Fixed assets
Tangible assets
12
8,127
16,703
Current assets
Debtors
13
720,750
711,641
Cash at bank and in hand
195,251
171,313
916,001
882,954
Creditors: amounts falling due within one year
14
(553,737)
(656,280)
Net current assets
362,264
226,674
Net assets
370,391
243,377
Capital and reserves
Called up share capital
16
999
999
Profit and loss reserves
369,392
242,378
Total equity
370,391
243,377

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

The financial statements were approved and signed by the director and authorised for issue on 19 August 2025
Brian M Brown
Director
Company registration number 05561204 (England and Wales)
COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
1
Company information

Combined Knowledge Limited is a private Company limited by shares incorporated in England and Wales. The registered office is Watchmaker Court, 33 St. John's Lane, London, EC1M 4BJ. The principal place of business is 2 The Terrace, Rugby Road, Lutterworth, Leicestershire, LE17 4BW.

2
Accounting policies
2.1
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.

This Company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this Company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The Company has therefore taken advantage of exemptions from the following disclosure requirements:

 

2.2
Turnover

Turnover represents amounts receivable for software consultancy services net of VAT and trade discounts.

Revenue from contracts for the provision of software support and supply services is recognised by reference to the stage of completion.

2.3
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.

COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
2
Accounting policies
(Continued)
- 10 -

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:

Fixtures, fittings & equipment
3-7 years straight line
2.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash and deposits held at call with banks.

2.5
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs.

Basic financial liabilities

Basic financial liabilities, including creditors and hire purchase agreement that are classified as debt, are initially recognised at transaction price including transaction cost.

 

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. Trade creditors are recognised initially at transaction price including transaction cost.

2.6
Equity instruments

Share capital issued by the Company is recorded at the proceeds received, net of transaction costs. Dividends payable on share capital are recognised as liabilities once they are no longer at the discretion of the Company.

2.7
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.

COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
2
Accounting policies
(Continued)
- 11 -
2.8
Employee benefits

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

2.9
Foreign exchange
Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.
3
Judgements and key sources of estimation uncertainty

In the application of the Company’s accounting policies, the director is 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.

4
Turnover and other revenue

An analysis of the Company's turnover is as follows:

2024
2023
£
£
Turnover analysed by class of business
Software sales, support and training
726,537
691,625
2024
2023
£
£
Turnover analysed by geographical market
United Kingdom
80,408
275,719
Rest of Europe
24,761
173,291
United States
336,716
201,491
Singapore
212,503
2,866
Rest of the World
72,149
38,258
726,537
691,625
COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
4
Turnover and other revenue
(Continued)
- 12 -
2024
2023
£
£
Other revenue
Interest income
-
663
5
Operating profit/(loss)
2024
2023
Operating profit/(loss) for the year is stated after charging:
£
£
Exchange losses
14,802
13,539
Depreciation of owned tangible fixed assets
8,576
10,733
Depreciation of tangible fixed assets held under finance leases
-
11,567
(Profit)/loss on disposal of tangible fixed assets
-
23,737
6
Auditor's remuneration
2024
2023
Fees payable to the Company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the Company
14,000
13,425
7
Employees

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

2024
2023
Number
Number
6
8

Their aggregate remuneration comprised:

2024
2023
£
£
Wages and salaries
366,237
568,755
COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
8
Interest receivable and similar income
2024
2023
£
£
Interest income
Interest on bank deposits
-
0
663
9
Interest payable and similar expenses
2024
2023
£
£
Interest on finance leases and hire purchase contracts
-
1,402
10
Taxation
2024
2023
£
£
Deferred tax
Origination and reversal of timing differences
44,812
(15,765)

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

2024
2023
£
£
Profit/(loss) before taxation
171,826
(65,130)
Expected tax charge/(credit) based on the standard rate of corporation tax in the UK of 25.00% (2023: 23.52%)
42,957
(15,319)
Tax effect of expenses that are not deductible in determining taxable profit
1,782
249
Effect of change in corporation tax rate
-
0
(1,337)
Other permanent differences
-
0
235
Remeasurement of deferred tax for changes in tax rates
73
407
Taxation charge/(credit) for the year
44,812
(15,765)
COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 14 -
11
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024
300,000
Disposals
(300,000)
At 31 December 2024
-
0
Amortisation and impairment
At 1 January 2024
300,000
Disposals
(300,000)
At 31 December 2024
-
0
Carrying amount
At 31 December 2024
-
0
At 31 December 2023
-
0
12
Tangible fixed assets
Fixtures, fittings & equipment
£
Cost
At 1 January 2024 and 31 December 2024
124,044
Depreciation and impairment
At 1 January 2024
107,341
Depreciation charged in the year
8,576
At 31 December 2024
115,917
Carrying amount
At 31 December 2024
8,127
At 31 December 2023
16,703
COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 15 -
13
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
30,181
13,344
Amounts owed by group undertakings
462,451
398,538
Other debtors
4,095
2,375
Prepayments and accrued income
117,210
145,759
613,937
560,016
Deferred tax asset (note 15)
106,813
151,625
720,750
711,641
14
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
373
264
Amounts owed to group undertakings
231,120
177,845
Taxation and social security
8,938
20,980
Other creditors
2,586
2,619
Accruals and deferred income
310,720
454,572
553,737
656,280
15
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the Company and movements thereon:

Assets
Assets
2024
2023
Balances:
£
£
Accelerated capital allowances
(2,032)
(3,929)
Tax losses
107,782
154,428
Other short term timing differences
1,063
1,126
106,813
151,625
COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15
Deferred taxation
(Continued)
- 16 -
2024
Movements in the year:
£
Asset at 1 January 2024
(151,625)
Charge to profit or loss
44,812
Asset at 31 December 2024
(106,813)
16
Share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
999
999
999
999
COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 17 -
17
Related party transactions

During the year, the Company entered into transactions with other members of the AvePoint Inc. group. AvePoint, Inc. is the controlling party of MaivenPoint Pte. Ltd, who in turn owns 100% of Combined Knowledge Limited. As AvePoint, Inc. owns less than 100% of MaivenPoint Pte. Ltd, the transactions made between Combined Knowledge Limited and other AvePoint, Inc. group companies are disclosed as follows:

Sales
2024
2023
£
£
AvePoint, Inc
28,363
40,756
AvePoint UK, Ltd
2,341
220,774
AvePoint Deutschland GmbH
107
21,948
AvePoint AU Pty Ltd
8,579
34,638
AvePoint Public Sector, Inc.
19,923
235,141
An element of the sales noted above have been deferred at the year end which is recognised in accruals and deferred income at 31 December 2024.
Comissions paid
2024
2023
£
£
AvePoint, Inc
4,255
6,113
AvePoint UK, Ltd
351
33,126
AvePoint Deutschland GmbH
16
3,292
AvePoint AU Pty Ltd
1,287
5,196
AvePoint Public Sector, Inc.
2,988
35,271
The commissions noted above are in relation to the group sales, and an element have been prepaid on the same basis as the sales above. These are held within prepayments at 31 December 2024.
Amounts owed by group
2024
2023
£
£
AvePoint, Inc
33,872
76,736
AvePoint UK, Ltd
78,926
107,967
AvePoint Deutschland GmbH
23,758
69,250
AvePoint AU Pty Ltd
3,200
15,285
AvePoint Public Sector, Inc.
44,320
48,524
COMBINED KNOWLEDGE LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
17
Related party transactions
(Continued)
- 18 -
Amounts owed by group
2024
2023
£
£
AvePoint, Inc
17,390
31,770
AvePoint UK, Ltd
40,352
102,390
AvePoint Deutschland GmbH
3,564
4,365
AvePoint AU Pty Ltd
6,413
5,047
AvePoint Public Sector, Inc.
37,721
34,273
18
Ultimate controlling party

The immediate controlling party of the Company is MaivenPoint Pte. Ltd , a company incorporated in Singapore. A copy of their financial statements can be obtained from 1 Fusionopolis Place, 05-20 Galaxis, 138522.

 

The ultimate parent and controlling party is AvePoint Inc., a company incorporated in the United States.

 

The largest and smallest group of which consolidated financial statements are prepared and of which the Company is a member is AvePoint Inc. A copy of their consolidated financial statements can be obtained from 525 Washington Blvd, Suite 1400, Jersey City, New Jersey, United States of America, 07310.

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