Draft Financial Statements at 06 August 2026 at 11:25:01
Company registration number 13276391 (England and Wales)
THE EVEWELL GROUP LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
COMPANY INFORMATION
Directors
Colin John Davis
James Elliot Kafton
Secretary
Company number
13276391
Registered office
61 Harley Street
London
W1G 8QU
England
Auditor
HW Fisher Audit
Acre House
11-15 William Road
London
NW1 3ER
United Kingdom
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
CONTENTS
Page
Directors' report
1
Directors' responsibilities statement
2
Independent auditor's report
3 - 5
Profit and loss account
6
Balance sheet
7
Statement of changes in equity
8
Notes to the financial statements
9 - 13
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2025.

Principal activities

The principal activity of the company continued to be that of a Gynaecology and Fertility centre, providing day patient health care services and procedures

Directors

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

Adam Edward Chirkowski
(Resigned 21 November 2025)
Colin John Davis
Andrew Murdoch Elder
(Resigned 21 November 2025)
James Elliot Kafton
Susan Elizabeth Smith
(Resigned 21 November 2025)
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.

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
James Elliot Kafton
Director
4 August 2026
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -

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

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

In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting 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; and

- 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.

Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE EVEWELL GROUP LIMITED
- 3 -
Opinion

We have audited the financial statements of The Evewell Group Limited (the 'company') for the year ended 31 December 2025 which comprise the profit and loss account, the balance sheet, the statement of changes in equity 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:

- give a true and fair view of the state of the company's affairs as at 31 December 2025 and of its loss for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- 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 our audit:

- the information given in the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE EVEWELL GROUP LIMITED (CONTINUED)
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the directors' r eport.

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; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, 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.

Detection of irregularities, including fraud

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

As part of our planning process:

- We enquired of management the systems and controls the company has in place, the areas of the financial statements that are mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud. The company did not inform us of any known, suspected or alleged fraud.

- We obtained an understanding of the legal and regulatory frameworks applicable to the company. We determined that the following were most relevant: HFEA, CQC, FRS 102 and Companies Act 2006.

- We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetuated, and tailored our risk assessment accordingly.

- Using our knowledge of the company, together with the discussions held with the company at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities including fraud and tailored our procedures according to this risk assessment.

Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF THE EVEWELL GROUP LIMITED (CONTINUED)
- 5 -

The key procedures we undertook to detect irregularities including fraud during the course of the audit included:

- Identifying and testing journal entries and the overall accounting records, in particular those that were significant and unusual.

- Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.

- Assessing the extent of compliance, or lack of, with the relevant laws and regulations.

- Testing key revenue lines, in particular cut-off, for evidence of management bias.

- Performing a physical verification of key assets.

- Obtaining third-party confirmation of material bank and loan balances.

- Documenting and verifying all significant related party balances and transactions.

- Reviewing documentation such as the company board minutes for discussion of irregularities including fraud.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the directors.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the [directors/those charged with governance of the entity/management].

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

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Gilles Siow (Senior Statutory Auditor)
For and on behalf of HW Fisher Audit, Statutory Auditor
Chartered Accountants
Acre House
11-15 William Road
London
NW1 3ER
United Kingdom
4 August 2026
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2025
- 6 -
2025
2024
Notes
£
£
Turnover
-
-
Administrative expenses
(1,209,391)
(184,797)
Other operating income
-
0
151,227
Operating loss
(1,209,391)
(33,570)
Interest receivable and similar income
4
1,000,000
2,400,000
Interest payable and similar expenses
(83,636)
(100,273)
(Loss)/profit before taxation
(293,027)
2,266,157
Tax on (loss)/profit
-
0
-
0
(Loss)/profit for the financial year
(293,027)
2,266,157

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

Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 7 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
6
1,450,477
1,450,477
Current assets
Debtors
7
87,174
238,401
Cash at bank and in hand
74,872
113,039
162,046
351,440
Creditors: amounts falling due within one year
8
(2,512,666)
(1,466,792)
Net current liabilities
(2,350,620)
(1,115,352)
Total assets less current liabilities
(900,143)
335,125
Creditors: amounts falling due after more than one year
9
-
0
(250,000)
Net (liabilities)/assets
(900,143)
85,125
Capital and reserves
Called up share capital
10
827
818
Share premium account
13,866
6,116
Other reserves
300,000
-
0
Profit and loss reserves
(1,214,836)
78,191
Total equity
(900,143)
85,125

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 by the board of directors and authorised for issue on 4 August 2026 and are signed on its behalf by:
James Elliot Kafton
Director
Company registration number 13276391 (England and Wales)
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
Share capital
Share premium account
Capital Contribution
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 January 2024
817
6,098
-
12,034
18,949
Year ended 31 December 2024:
Profit and total comprehensive income
-
-
-
2,266,157
2,266,157
Issue of share capital
10
1
18
-
-
19
Dividends
-
-
-
(2,200,000)
(2,200,000)
Balance at 31 December 2024
818
6,116
-
78,191
85,125
Year ended 31 December 2025:
Loss and total comprehensive income
-
-
-
(293,027)
(293,027)
Issue of share capital
10
9
7,750
-
-
7,759
Dividends
-
-
-
(1,000,000)
(1,000,000)
Transfers
-
-
300,000
-
0
300,000
Balance at 31 December 2025
827
13,866
300,000
(1,214,836)
(900,143)
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
1
Accounting policies
Company information

The Evewell Group Limited is a private company limited by shares incorporated in England and Wales. The registered office is 61 Harley Street, London, England, W1G 8QU.

1.1
Basis of preparation

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.

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 company recognises revenue from the following major sources:

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

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.2
Fixed asset investments

Interests in subsidiaries 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.

Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 10 -

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

1.3
Cash and cash equivalents

Cash and cash equivalents are basic financial assets, includes cash in hand and deposits held at call with banks.

1.4
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 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.

1.5
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs.

1.6
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.

Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 11 -
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
Employees

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

2025
2024
Number
Number
Total
0
0
4
Interest receivable and similar income
2025
2024
£
£
Interest receivable and similar income includes the following:
Income from shares in group undertakings
1,000,000
2,400,000
5
Subsidiaries

Details of the company's subsidiaries at 31 December 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
The Evewell (Harley Street) Limited
61 Harley Street, London, England, W1G 8QU
Ordinary
100.00
The Evewell (West London) Limited
182 Hammersmith Road, London, England, W6 7DJ
Ordinary
100.00
6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,450,477
1,450,477
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
87,174
20,827
Prepayments and accrued income
-
0
151,227
87,174
172,054
2025
2024
Amounts falling due after more than one year:
£
£
Amounts owed by group undertakings
-
0
66,347
Total debtors
87,174
238,401
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
-
0
750,000
Trade creditors
1,274
2,576
Amounts owed to group undertakings
2,490,621
541,088
Accruals and deferred income
20,771
173,128
2,512,666
1,466,792
9
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
-
0
250,000
10
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 0.1p each
534,266
534,266
544
535
A Ordinary shares of 0.1p each of 0.1p each
277,053
277,053
277
277
H1 shares of 0.1p each
6,300
6,300
6
6
817,619
817,619
827
818
Draft Financial Statements at 06 August 2026 at 11:25:01
THE EVEWELL GROUP LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
10
Called up share capital
(Continued)
- 13 -

On 2 1 November 202 5, 9,764 ordinary share options were exercised by shareholders for £7,759. Ordinary shares hold the right to one vote per share held and the right to participate in dividend payments or any other distribution of assets of the company. The shares are not redeemable or liable to be redeemed at the option of the company or the shareholder.

The ordinary shares have the right to one vote per share held and the right to participate in dividend payments or any other distribution of assets of the company (including on a winding-up of the company). The shares are not redeemable or liable to be redeemed at the option of the company or the holder.

The H1 ordinary shares have the right to participate in return of capital on liquidation or otherwise, if proceeds available for distribution among shareholders meets hurdle, in paying holders 15% of proceeds available for distribution in excess of hurdle, capped at £4m, or if proceeds available for distribution among shareholders is less than hurdle, in paying holders £10. The H1 ordinary shares have no right to vote and no right to participate in dividend payments. The shares are not redeemable or liable to be redeemed at the option of the company or the holder.

11
Parent company

The ultimate parent company is Bulldog Capital Equity Fund III Limited Partnership.

2025-12-31 2025-01-01 false false false CCH Software CCH Accounts Production 2026.100 Adam Edward Chirkowski Colin John Davis Andrew Murdoch Elder James Elliot Kafton Susan Elizabeth Smith 13276391 2025-01-01 2025-12-31 13276391 bus:Director2 2025-01-01 2025-12-31 13276391 bus:Director4 2025-01-01 2025-12-31 13276391 bus:Director1 2025-01-01 2025-12-31 13276391 bus:Director3 2025-01-01 2025-12-31 13276391 bus:Director5 2025-01-01 2025-12-31 13276391 bus:RegisteredOffice 2025-01-01 2025-12-31 13276391 2025-12-31 13276391 2024-01-01 2024-12-31 13276391 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 13276391 core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 13276391 2024-12-31 13276391 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 13276391 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 13276391 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 13276391 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 13276391 core:ShareCapital 2025-12-31 13276391 core:ShareCapital 2024-12-31 13276391 core:SharePremium 2025-12-31 13276391 core:SharePremium 2024-12-31 13276391 core:OtherMiscellaneousReserve 2025-12-31 13276391 core:OtherMiscellaneousReserve 2024-12-31 13276391 core:RetainedEarningsAccumulatedLosses 2025-12-31 13276391 core:RetainedEarningsAccumulatedLosses 2024-12-31 13276391 core:ShareCapital 2023-12-31 13276391 core:SharePremium 2023-12-31 13276391 core:RetainedEarningsAccumulatedLosses 2023-12-31 13276391 core:ShareCapitalOrdinaryShareClass1 2025-12-31 13276391 core:ShareCapitalOrdinaryShareClass1 2024-12-31 13276391 core:ShareCapitalOrdinaryShareClass2 2025-12-31 13276391 core:ShareCapitalOrdinaryShareClass2 2024-12-31 13276391 core:ShareCapitalOrdinaryShareClass3 2025-12-31 13276391 core:ShareCapitalOrdinaryShareClass3 2024-12-31 13276391 core:ShareCapitalOrdinaryShares 2025-12-31 13276391 core:ShareCapitalOrdinaryShares 2024-12-31 13276391 core:ShareCapital 2024-01-01 2024-12-31 13276391 core:SharePremium 2024-01-01 2024-12-31 13276391 core:ShareCapital 2025-01-01 2025-12-31 13276391 core:SharePremium 2025-01-01 2025-12-31 13276391 core:Subsidiary1 2025-01-01 2025-12-31 13276391 core:Subsidiary2 2025-01-01 2025-12-31 13276391 core:Subsidiary1 1 2025-01-01 2025-12-31 13276391 core:Subsidiary2 2 2025-01-01 2025-12-31 13276391 core:CurrentFinancialInstruments 2025-12-31 13276391 core:CurrentFinancialInstruments 2024-12-31 13276391 core:AfterOneYear 2025-12-31 13276391 core:AfterOneYear 2024-12-31 13276391 core:Non-currentFinancialInstruments 2025-12-31 13276391 core:Non-currentFinancialInstruments 2024-12-31 13276391 bus:OrdinaryShareClass1 2025-01-01 2025-12-31 13276391 bus:OrdinaryShareClass2 2025-01-01 2025-12-31 13276391 bus:OrdinaryShareClass3 2025-01-01 2025-12-31 13276391 bus:OrdinaryShareClass1 2025-12-31 13276391 bus:OrdinaryShareClass1 2024-12-31 13276391 bus:OrdinaryShareClass2 2025-12-31 13276391 bus:OrdinaryShareClass2 2024-12-31 13276391 bus:OrdinaryShareClass3 2025-12-31 13276391 bus:OrdinaryShareClass3 2024-12-31 13276391 bus:AllOrdinaryShares 2025-12-31 13276391 bus:AllOrdinaryShares 2024-12-31 13276391 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 13276391 bus:FRS102 2025-01-01 2025-12-31 13276391 bus:Audited 2025-01-01 2025-12-31 13276391 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP