Company registration number 00794656 (England and Wales)
HARROWDEN FARMS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
HARROWDEN FARMS LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 12
HARROWDEN FARMS LIMITED
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
Notes
£
£
£
£
Fixed assets
Intangible assets
4
1,688
2,111
Tangible assets
5
11,673,286
11,232,133
Investment property
6
6,008,284
6,008,284
Investments
7
140,666
140,666
17,823,924
17,383,194
Current assets
Stocks
641,662
982,806
Debtors
9
1,000,198
2,087,313
Investments
10
530,924
13,427
Cash at bank and in hand
68,200
93,818
2,240,984
3,177,364
Creditors: amounts falling due within one year
11
(304,666)
(349,212)
Net current assets
1,936,318
2,828,152
Total assets less current liabilities
19,760,242
20,211,346
Creditors: amounts falling due after more than one year
12
(90,160)
(180,321)
Provisions for liabilities
(887,104)
(1,004,458)
Net assets
18,782,978
19,026,567
Capital and reserves
Called up share capital
13
130,004
130,004
Profit and loss reserves
18,652,974
18,896,563
Total equity
18,782,978
19,026,567
HARROWDEN FARMS LIMITED
BALANCE SHEET (CONTINUED)
AS AT
31 DECEMBER 2024
31 December 2024
- 2 -

For the financial year ended 31 December 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

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

The financial statements were approved by the board of directors and authorised for issue on 16 September 2025 and are signed on its behalf by:
F G J Hilsdon
Director
Company registration number 00794656 (England and Wales)
HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 3 -
1
Accounting policies
Company information

Harrowden Farms Limited is a private company limited by shares incorporated in England and Wales. The registered office is Manor Farm, 3 Orlingbury Road, Great Harrowden, NN9 5AF.

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 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts 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

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

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Harvested crops are included within turnover at the lower of cost of production to balance sheet date, which includes where appropriate a proportion of directly attributable overhead, and net realisable value.

Other income

Grants under the single farm payment scheme are shown as income of the period to which they relate.

1.4
Intangible fixed assets other than goodwill

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

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -

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:

Pre-emption rights
5% per annum straight line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost of assets less their residual values over their useful lives on the following bases:

Land and buildings
0.5% straight line or 5-15% per annum reducing balance (land is not depreciated)
Plant and equipment
15% per annum reducing balance
Motor vehicles
25% per annum reducing balance
Office equipment
25% per annum reducing balance

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 profit or loss.

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 a t the reporting end date. Changes in fair value are recognised in profit or loss.

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 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.

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.

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.

HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -

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 profit or loss, 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 profit or loss, 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.

1.9
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.10
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.

1.11
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.

HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
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 paymen ts 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. A m ounts 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.

1.12
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.13
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.

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.

HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 7 -
1.14
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.

1.15
Retirement benefits

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

1.16
Leases
As lessee

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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 lease s asset are consumed.

As lessor

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.

1.17

Short leasehold property - valuation

The company occupies some land under Farm Business Tenancies (FBT's). One of the terms of the tenancies is that the landlord can demand vacant possession at relatively short notice on payment of compensation. The company has capitalised the right to future compensation, which is based on the estimated net present value of such payment at the time of entering into the FBT's. This is included at the initial value less any permanent diminution in value.

T he valuation will be reviewed by the directors annually, and professionally reviewed at least every five years.

2
Exceptional item
2024
2023
£
£
(Income)/expenditure
Overage
-
(2,140,406)

Exceptional items relate to overage received on land surrendered which was occupied under a Farm Business Tenancy.

HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
3
Employees

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

2024
2023
Number
Number
Total
4
4
4
Intangible fixed assets
Pre-emption rights
£
Cost
At 1 January 2024 and 31 December 2024
10,068
Amortisation and impairment
At 1 January 2024
7,957
Amortisation charged for the year
423
At 31 December 2024
8,380
Carrying amount
At 31 December 2024
1,688
At 31 December 2023
2,111

As part of the land sale contract during the year ended 31 January 2005 the company purchased back pre-emption rights which give the company the first right of refusal to buy the land if it is sold before development takes place. The pre-emption rights have been treated as an intangible asset in the accounts.

HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
5
Tangible fixed assets
Land and buildings
Plant and machinery etc
Office equipment
Total
£
£
£
£
Cost
At 1 January 2024
10,375,210
1,993,930
70,682
12,439,822
Additions
627,123
119,357
36,046
782,526
Disposals
-
0
(5,422)
-
0
(5,422)
At 31 December 2024
11,002,333
2,107,865
106,728
13,216,926
Depreciation and impairment
At 1 January 2024
265,715
911,364
30,610
1,207,689
Depreciation charged in the year
100,788
224,744
12,399
337,931
Eliminated in respect of disposals
-
0
(1,980)
-
0
(1,980)
At 31 December 2024
366,503
1,134,128
43,009
1,543,640
Carrying amount
At 31 December 2024
10,635,830
973,737
63,719
11,673,286
At 31 December 2023
10,109,495
1,082,566
40,072
11,232,133

Included in land and buildings is land with a net book value of £184,586 which represents a half share in a parcel of land.

6
Investment property
2024
£
Fair value
At 1 January 2024 and 31 December 2024
6,008,284

Investment property comprises a number of commercial properties. The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 December 202 2 by the directors. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

7
Fixed asset investments
2024
2023
£
£
Shares in group undertakings and participating interests
70,000
70,000
Other investments other than loans
70,666
70,666
140,666
140,666
HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
8
Financial instruments
2024
2023
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
530,924
13,427
9
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
132,473
85,824
Amounts owed by group undertakings
10,370
5,846
Other debtors
857,355
1,204,952
1,000,198
1,296,622
2024
2023
Amounts falling due after more than one year:
£
£
Other debtors
-
0
790,691
Total debtors
1,000,198
2,087,313
10
Current asset investments
2024
2023
£
£
Other investments
530,924
13,427
11
Creditors: amounts falling due within one year
2024
2023
£
£
Bank loans and overdrafts
1,234
1,234
Trade creditors
134,782
126,934
Other creditors
168,650
221,044
304,666
349,212
12
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
90,160
180,321
HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
12
Creditors: amounts falling due after more than one year
(Continued)
- 11 -

Included within bank loans and overdrafts are amounts of £nil (2020 £1,600,000) which are secured by a fixed and floating charge on the assets to which they relate.

13
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
90,004
90,004
90,004
90,004
2024
2023
2024
2023
Preference share capital
Number
Number
£
£
Issued and fully paid
7% Net Preference shares of £1 each
40,000
40,000
40,000
40,000
Preference shares classified as equity
40,000
40,000
Total equity share capital
130,004
130,004

The Preference share capital is, in the event of winding up, repaid (at par) before any distribution can be made to the holders of Ordinary shares. The shares are not redeemable and carry a non-cumulative preferential dividend of 7% net.

In accordance with the FRS 102 the 7% Net Preference Shares of £1 each are appropriately classified as equity.

14
Operating lease commitments
As lessee

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

2024
2023
£
£
Total commitments
1,176,327
1,176,327
As lessor - operating leases

The operating leases represent leases of residential and commercial properties to third parties. The leases are negotiated over terms of up to 3 years.

2024
2023
Future amounts receivable under operating leases:
£
£
Total commitments
16,667
56,667
HARROWDEN FARMS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 12 -
15
Parent company

The immediate and ultimate parent company is Harrowden Farms Group Limited. The registered office address is Manor Farm, 3 Orlingbury Road, Great Harrowden NN9 5AF.

The ultimate controlling party is F G J Hilsdon.

2024-12-31 2024-01-01 false false false CCH Software CCH Accounts Production 2025.200 No description of principal activity F G J Hilsdon A Hilsdon A Hilsdon 00794656 2024-01-01 2024-12-31 00794656 2024-12-31 00794656 2023-12-31 00794656 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 00794656 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2023-12-31 00794656 core:LandBuildings 2024-12-31 00794656 core:OtherPropertyPlantEquipment 2024-12-31 00794656 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-12-31 00794656 core:LandBuildings 2023-12-31 00794656 core:OtherPropertyPlantEquipment 2023-12-31 00794656 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2023-12-31 00794656 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 00794656 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 00794656 core:ShareCapital 2024-12-31 00794656 core:ShareCapital 2023-12-31 00794656 core:RetainedEarningsAccumulatedLosses 2024-12-31 00794656 core:RetainedEarningsAccumulatedLosses 2023-12-31 00794656 core:ShareCapitalOrdinaryShareClass1 2024-12-31 00794656 core:ShareCapitalOrdinaryShareClass1 2023-12-31 00794656 core:ShareCapitalPreferenceShareClass1 2024-12-31 00794656 core:ShareCapitalPreferenceShareClass1 2023-12-31 00794656 bus:Director1 2024-01-01 2024-12-31 00794656 core:IntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 00794656 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-01-01 2024-12-31 00794656 core:LandBuildings core:OwnedOrFreeholdAssets 2024-01-01 2024-12-31 00794656 core:PlantMachinery 2024-01-01 2024-12-31 00794656 core:MotorVehicles 2024-01-01 2024-12-31 00794656 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-01-01 2024-12-31 00794656 2023-01-01 2023-12-31 00794656 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2023-12-31 00794656 core:LandBuildings 2023-12-31 00794656 core:OtherPropertyPlantEquipment 2023-12-31 00794656 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2023-12-31 00794656 2023-12-31 00794656 core:LandBuildings 2024-01-01 2024-12-31 00794656 core:OtherPropertyPlantEquipment 2024-01-01 2024-12-31 00794656 core:CurrentFinancialInstruments 2024-12-31 00794656 core:CurrentFinancialInstruments 2023-12-31 00794656 core:Non-currentFinancialInstruments 2024-12-31 00794656 core:Non-currentFinancialInstruments 2023-12-31 00794656 core:WithinOneYear 2024-12-31 00794656 core:WithinOneYear 2023-12-31 00794656 core:AfterOneYear 2024-12-31 00794656 core:AfterOneYear 2023-12-31 00794656 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 00794656 bus:PreferenceShareClass1 2024-01-01 2024-12-31 00794656 bus:OrdinaryShareClass1 2024-12-31 00794656 bus:OrdinaryShareClass1 2023-12-31 00794656 bus:PreferenceShareClass1 2024-12-31 00794656 bus:PreferenceShareClass1 2023-12-31 00794656 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 00794656 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 00794656 bus:FRS102 2024-01-01 2024-12-31 00794656 bus:AuditExemptWithAccountantsReport 2024-01-01 2024-12-31 00794656 bus:Director2 2024-01-01 2024-12-31 00794656 bus:CompanySecretary1 2024-01-01 2024-12-31 00794656 bus:FullAccounts 2024-01-01 2024-12-31 xbrli:pure xbrli:shares iso4217:GBP