Company registration number 00060263 (England and Wales)
H.YOUNG & CO.,LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
PAGES FOR FILING WITH REGISTRAR
H.YOUNG & CO.,LIMITED
CONTENTS
Page
Statement of financial position
1
Notes to the financial statements
3 - 12
H.YOUNG & CO.,LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2021
31 December 2021
- 1 -
2021
2020
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
6
21,864
30,751
Investment properties
7
265,360
265,000
Investments
8
3,688,848
3,501,161
3,976,072
3,796,912
Current assets
Trade and other receivables
10
876,532
486,332
Cash and cash equivalents
2,247,211
3,922,547
3,123,743
4,408,879
Current liabilities
11
(2,710,969)
(2,592,711)
Net current assets
412,774
1,816,168
Total assets less current liabilities
4,388,846
5,613,080
Provisions for liabilities
(381,974)
(2,576,974)
Net assets
4,006,872
3,036,106
Equity
Called up share capital
13
100,000
100,000
Other reserves
14
(406,000)
(2,612,000)
Retained earnings
15
4,312,872
5,548,106
Total equity
4,006,872
3,036,106
The directors of the company have elected not to include a copy of the income statement 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 6 September 2022 and are signed on its behalf by:
Mr I Peachment
Director
Company Registration No. 00060263
H.YOUNG & CO.,LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2021
- 2 -
Share capital
Revaluation reserve
Other reserves
Retained earnings
Total
Notes
£
£
£
£
£
Balance at 1 January 2020
100,000
3,178,054
(2,325,000)
11,081,424
12,034,478
Year ended 31 December 2020:
Loss for the year
-
-
-
(1,675,330)
(1,675,330)
Other comprehensive income:
Actuarial gains on defined benefit plans
-
-
-
(1,347,000)
(1,347,000)
Total comprehensive income for the year
(3,022,330)
(3,022,330)
Dividends
-
-
-
(5,976,042)
(5,976,042)
Transfers
-
-
(287,000)
3,465,054
3,178,054
Other movements
-
(3,178,054)
-
-
(3,178,054)
Balance at 31 December 2020
100,000
(2,612,000)
5,548,106
3,036,106
Year ended 31 December 2021:
Loss for the year
-
-
-
(262,234)
(262,234)
Other comprehensive income:
Actuarial gains on defined benefit plans
-
-
-
1,233,000
1,233,000
Total comprehensive income for the year
-
-
-
970,766
970,766
Transfers
-
2,206,000
(2,206,000)
-
Balance at 31 December 2021
100,000
(406,000)
4,312,872
4,006,872
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2021
- 3 -
1
Accounting policies
Company information
H.Young & Co.,Limited is a
private
company
limited by shares
incorporated in
England and Wales
.
The registered office is
Ayton Road, Wymondham, Norfolk, UK, NR18 0RD.
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 a
mounts
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 freehold properties and to include investment properties and certain financial instruments at fair value]. 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
Property, plant and equipment
Property, plant and equipment
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:
Fixtures, fittings and equipment
10% - 33% straight line
Motor vehicles
20% - 33% straight line
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
.
1.4
Investment properties
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.
1.5
Non-current 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.
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 4 -
Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities
.
1.6
Impairment of non-current assets
At each reporting
period
end date, the
company
reviews the carrying amounts of its tangible
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
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.
1.7
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.
1.8
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 statement of financial position 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
trade and other receivables
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.
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 5 -
Other financial assets
Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in
profit
or
loss
, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.
Trade receivables
, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.
Interest is recognised by applying the effective interest rate, except for short-term receivables when the recognition of interest would be immaterial.
The effective interest method is a method of calculating the amortised cost of a debt instrument and of allocating the interest income over the relevant period. The effective interest rate is the rate that exactly discounts estimated future cash receipts through the expected life of the debt instrument to the net carrying amount on initial recognition.
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
trade and other payables
, 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 payables
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 payables
are recognised initially at transaction price
and subsequently measured at amortised cost using the effective interest method.
Other financial liabilities
Derivatives, including interest rate swaps and forward foreign exchange contracts,
are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are
s
ubsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in
profit
or
loss
in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.
Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as
being measured at
fair value though profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.
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.
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 6 -
1.9
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.
1.10
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
profit
or
loss
immediately unless the derivative is designated and effective as a hedging instrument, in which event the timing of the recognition in
profit
or
loss
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.
1.11
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
income statement
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 taxation is provided at appropriate rates on all timing differences using the liability method only to the extent that, in the opinion of the #wd6\Director\, there is a reasonable probability that a liability or asset will crystallise in the foreseeable future. No payment is made by or to subsidiary companies of the Group for losses surrendered by way of Group Relief.
1.12
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
non-current 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.
The company operates an employee share ownership plan (ESOP) trust and has de facto control of the shares held by the trust and bears their benefits and risks. The
company
records assets and liabilities of the trust as its own. Consideration paid by the ESOP scheme for shares of the
company
is deducted from equity. Finance costs and administrative expenses incurred by the
company
in relation to the ESOP are recognised on an accruals basis.
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
1
Accounting policies
(Continued)
- 7 -
1.13
Retirement benefits
The Group operates a defined contribution pension scheme (DCPS) to provide retirement benefits for its employees. Contributions payable to the DCPS are charged to the profit and loss account in the year they are payable.
The Group also operates a defined benefit pension scheme (DBPS) providing benefits based on final pensionable pay. The assets of DBPS are held separately from those of the Group being invested with insurance companies and are measured using fair values. DBPS liabilities are calculated by projecting future benefit payments and discounting, at the current rate of return on a high quality corporate bond of equivalent term and currency to the liability, to arrive at net present values. The increase in the present value of the liabilities of the scheme expected to arise from employee service in the period is charged to operating costs. The expected return on the schemes assets and the increase during the period in the net present value of the schemes liabilities, arising from the passage of time, are included in pension finance costs. Actuarial gains and losses are recognised in the statement of total recognised gains and losses. Future retirement benefit obligations are included as a long term liability on the balance sheet and as a specific reserve.
The net interest element is determined by multiplying the net defined benefit liability by the discount rate, taking into account any changes in the net defined benefit liability during the period as a result of contribution and benefit payments. The net interest is recognised in
profit
or
loss
as other finance revenue or cost.
Remeasurement changes comprise actuarial gains and losses, the effect of the asset ceiling and the return on the net defined benefit liability excluding amounts included in net interest. These are recognised immediately in other comprehensive income in the period in which they occur and are not reclassified to profit and loss in subsequent periods.
The
net
defined benefit pension asset or liability in the balance sheet comprises the total for each plan of the present value of the defined benefit obligation (using a discount rate based on high quality corporate bonds), less the fair value of plan assets out of which the obligations are to be settled directly. Fair value is based on market price information, and in the case of quoted securities is the published bid price. The value of a net pension benefit asset is limited to the amount that may be recovered either through reduced contributions or agreed refunds from the scheme.
1.14
Leases
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.
1.15
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.
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 8 -
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
Auditor's remuneration
2021
2020
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the company
12,700
10,150
For other services
All other non-audit services
2,000
6,000
4
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2021
2020
Number
Number
Works
1
1
Employees
1
1
Directors
4
5
Total
6
7
5
Directors' remuneration
2021
2020
£
£
Remuneration for qualifying services
225,992
302,972
Company pension contributions to defined contribution schemes
33,036
66,748
259,028
369,720
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
5
Directors' remuneration
(Continued)
- 9 -
Remuneration disclosed above include the following amounts paid to the highest paid director:
2021
2020
£
£
Remuneration for qualifying services
138,572
138,001
Company pension contributions to defined contribution schemes
22,356
33,684
6
Property, plant and equipment
Fixtures, fittings and equipment
Motor vehicles
Total
£
£
£
Cost
At 1 January 2021 and 31 December 2021
5,403
42,942
48,345
Depreciation and impairment
At 1 January 2021
4,875
12,719
17,594
Depreciation charged in the year
295
8,592
8,887
At 31 December 2021
5,170
21,311
26,481
Carrying amount
At 31 December 2021
233
21,631
21,864
At 31 December 2020
528
30,223
30,751
7
Investment property
2021
£
Fair value
At 1 January 2021
265,000
Additions through external acquisition
360
At 31 December 2021
265,360
The fair value of the investment property has been arrived at on the basis of a valuation carried out at 31 December 2018 by Frank Knight LLP. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties. The directors have valued the property at the same value for the year ended 31 December 2021.
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 10 -
8
Fixed asset investments
2021
2020
Notes
£
£
Investments in subsidiaries
9
363,564
363,564
Listed investments
3,325,284
3,137,597
3,688,848
3,501,161
Fixed asset investments revalued
The listed investments are stated at market value. The historical cost of the investments is £3,000,000.
Movements in non-current investments
Shares in subsidiaries
Other investments
Total
£
£
£
Cost or valuation
At 1 January 2021
363,564
3,137,597
3,501,161
Valuation changes
-
187,687
187,687
At 31 December 2021
363,564
3,325,284
3,688,848
Carrying amount
At 31 December 2021
363,564
3,325,284
3,688,848
At 31 December 2020
363,564
3,137,597
3,501,161
9
Subsidiaries
Separate company financial statements are required to be prepared by law. Consolidated financial statements for the Group are prepared.
Details of the company's subsidiaries at 31 December 2021 are as follows:
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
H. Young Structures Ltd
Ayton Road, Wymondham, Norfolk, NR18 0RD
Ordinary
100.00
Hi-Span Ltd
As above
Ordinary
100.00
Thircon Ltd
As above
Ordinary
100.00
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)
£
£
H. Young Structures Ltd
1,475,496
(717,894)
Hi-Span Ltd
4,534,234
391,650
Thircon Ltd
768,846
25,563
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
- 11 -
10
Trade and other receivables
2021
2020
Amounts falling due within one year:
£
£
Trade receivables
1,237
6,537
Corporation tax recoverable
389
389
Amounts owed by group undertakings
810,120
417,934
Other receivables
63,214
12,966
Prepayments and accrued income
1,572
48,506
876,532
486,332
11
Current liabilities
2021
2020
£
£
Trade payables
17,891
41,842
Amounts owed to group undertakings
2,130,320
2,129,201
Taxation and social security
11,778
15,276
Other payables
17,117
33,567
Accruals and deferred income
533,863
372,825
2,710,969
2,592,711
12
Deferred taxation
The following are the major deferred tax liabilities and assets recognised by the company and movements thereon:
Liabilities
Liabilities
2021
2020
Balances:
£
£
Accelerated capital allowances
(24,026)
(24,026)
There were no deferred tax movements in the year.
13
Share capital
2021
2020
2021
2020
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A Shares of £1 each
15,729
15,729
15,729
15,729
Ordinary B Shares of £1 each
84,271
84,271
84,271
84,271
100,000
100,000
100,000
100,000
H.YOUNG & CO.,LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2021
13
Share capital
(Continued)
- 12 -
Ordinary A shares are entitled to 10 votes per share, Ordinary B shares are entitled to 1 vote per share.
14
Other reserves
Pension scheme reserve
£
At the beginning of the prior year
(2,325,000)
Additions
(287,000)
At the end of the prior year
(2,612,000)
Additions
2,206,000
At the end of the current year
(406,000)
15
Retained earnings
2021
2020
£
£
At the beginning of the year
5,548,106
11,081,424
Loss for the year
(262,234)
(1,675,330)
Dividends declared and paid in the year
-
(5,976,042)
Transfer to reserves
(2,206,000)
287,000
Transfer from fair value reserve
3,178,054
Actuarial differences recognised in other comprehensive income
1,233,000
(1,347,000)
At the end of the year
4,312,872
5,548,106
16
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.
The senior statutory auditor was Brett Davis and the auditor was Henton & Co LLP.
2021-12-31
2021-01-01
false
06 September 2022
CCH Software
CCH Accounts Production 2022.200
No description of principal activity
This audit opinion is unqualified
P H Buxton
I Peachment
B A Beaugeard
D S Smith
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00060263
core:RevaluationReserve
2020-01-01
2020-12-31
00060263
core:OtherMiscellaneousReserve
2020-01-01
2020-12-31
00060263
core:RevaluationReserve
2021-01-01
2021-12-31
00060263
core:OtherReservesSubtotal
2020-01-01
2020-12-31
00060263
core:FurnitureFittings
2021-01-01
2021-12-31
00060263
core:MotorVehicles
2021-01-01
2021-12-31
00060263
core:FurnitureFittings
2020-12-31
00060263
core:MotorVehicles
2020-12-31
00060263
2020-12-31
00060263
core:Non-currentFinancialInstruments
2021-12-31
00060263
core:Non-currentFinancialInstruments
2020-12-31
00060263
core:Non-currentFinancialInstruments
core:ListedExchangeTraded
2021-12-31
00060263
core:Non-currentFinancialInstruments
core:ListedExchangeTraded
2020-12-31
00060263
core:Subsidiary1
2021-01-01
2021-12-31
00060263
core:Subsidiary2
2021-01-01
2021-12-31
00060263
core:Subsidiary3
2021-01-01
2021-12-31
00060263
core:Subsidiary1
1
2021-01-01
2021-12-31
00060263
core:Subsidiary2
2
2021-01-01
2021-12-31
00060263
core:Subsidiary3
3
2021-01-01
2021-12-31
00060263
core:Subsidiary1
2021-12-31
00060263
core:Subsidiary2
2021-12-31
00060263
core:Subsidiary3
2021-12-31
00060263
bus:PrivateLimitedCompanyLtd
2021-01-01
2021-12-31
00060263
bus:SmallCompaniesRegimeForAccounts
2021-01-01
2021-12-31
00060263
bus:FRS102
2021-01-01
2021-12-31
00060263
bus:Audited
2021-01-01
2021-12-31
00060263
bus:Director1
2021-01-01
2021-12-31
00060263
bus:Director3
2021-01-01
2021-12-31
00060263
bus:Director4
2021-01-01
2021-12-31
00060263
bus:FullAccounts
2021-01-01
2021-12-31
xbrli:pure
xbrli:shares
iso4217:GBP