Company Registration No. 00612872 (England and Wales)
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
PAGES FOR FILING WITH REGISTRAR
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 12
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2020
31 December 2020
- 1 -
2020
2019
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,762,459
2,733,369
Current assets
Stocks
11,595
10,600
Debtors
5
131,473
91,476
Cash at bank and in hand
100,251
400
243,319
102,476
Creditors: amounts falling due within one year
6
(535,276)
(527,662)
Net current liabilities
(291,957)
(425,186)
Total assets less current liabilities
2,470,502
2,308,183
Creditors: amounts falling due after more than one year
8
(641,131)
(482,171)
Provisions for liabilities
9
(122,538)
(135,733)
Net assets
1,706,833
1,690,279
Capital and reserves
Called up share capital
10
6
6
Share premium account
329,203
329,203
Revaluation reserve
1,304,888
1,304,888
Capital redemption reserve
25,681
25,681
Other reserves
124,674
124,674
Profit and loss reserves
(77,619)
(94,173)
Total equity
1,706,833
1,690,279
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.
true
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 DECEMBER 2020
31 December 2020
- 2 -
The financial statements were approved by the board of directors and authorised for issue on 24 September 2021 and are signed on its behalf by:
D Shalom
Director
Company Registration No. 00612872
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2020
- 3 -
1
Accounting policies
Company information
Dunham Forest Golf and Country Club Limited is a limited company
, limited by shares and
domiciled and incorporated in England and Wales.
The registered office is
Oldfield Lane, Altrincham, Cheshire, WA14 4TY.
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 on the historical cost convention modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.
1.2
Prior period error
The comparative figures at 31 December 2019 have been restated to correct a fundamental error in the accounting of deferred taxation on the revaluation of the property of £71,250. The deferred tax has been recognised directly in the revaluation reserve and not through the profit and loss account. As a result the loss before tax as shown in the profit and loss account for the year ended 31 December 2019 is reduced by £71,250. There is no effect on net assets as previously reported.
1.3
Going concern
As at 31 December 2020, the company had net current liabilities of £291,957 (2019 - £425,186). During the period, the company was significantly affected by the Covid-19 pandemic as the country went into several national lockdowns . To continue to meet its liabilities the company made use of the available Government assistance and the accounts include credits received from the Government of £57,512. In addition it was able to obtain a £250,000 loan under the Coronavirus Business Interruption Loan Scheme. Whilst the events and hospitality side of the business was subject to closures for most of the year, the golf club enjoyed a surge in memberships as golf courses were one of the first recreational activities to be allowed to reopen. Membership increased from 469 to 532 and so despite the fall in events and hospitality income, company turnover increased from £865,809 in 2019 to £929,563 in 2020. As a result, the directors’ assessment that the accounts are prepared under the going concern basis of accounting is deemed appropriate.
true
1.4
Turnover
Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business
, and
is shown net of VAT and other sales related taxes
.
The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.
The company's most significant income stream comes from membership subscriptions which are invoiced annually with members paying over a 10 month period from June - March. Any income relating to the next financial year is deferred at the balance sheet date.
Income relating to green fees and clubhouse hire is recognised in the period in which the visit or event takes place.
1.5
Tangible fixed assets
Tangible fixed assets
are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
1
Accounting policies
(Continued)
- 4 -
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:
Freehold land and buildings
None
Long leasehold property
Straight line over the life of the lease
Plant and machinery
10% - 33.33% per annum straight line
House and course improvements
4% - 10% per annum straight line
Greenkeeper's accomodation
2% per annum 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
.
Properties whose fair value can be measured reliably are held under the revaluation model and are carried at a revalued amount, being their fair value at the date of valuation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
T
he fair value of the land and buildings is usually considered to be their market value.
Revaluation gains and losses are recognised in other comprehensive income and accumulated in equity, except to the extent that a revaluation gain reverses a revaluation loss previously recognised in profit or loss or a revaluation loss exceeds the accumulated revaluation gains recognised in equity
;
such
gains and loss
es
are recognised in profit or loss.
1.6
Impairment of fixed 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).
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
is estimated to be less than its carrying amount, the carrying amount of the asset 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 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
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
Stocks
Stocks
are stated at the lower of cost and
estimated selling price less costs to complete and sell.
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
1
Accounting policies
(Continued)
- 5 -
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.
1.8
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 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
cost less impairment. 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.
1.9
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
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.
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
1
Accounting policies
(Continued)
- 6 -
Deferred tax
Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.
The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the
company
has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.
1.11
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense
.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
1.12
Retirement benefits
The pension costs charged in the financial statements represent the contribution payable by the company during the year.
1.13
Leases
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.
1.14
Government grants
Government grants are recognised at the fair value of the asset receive
d
or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.
A grant that specifies performance conditions is recognised in income when the performance conditions are met
. Where a
grant does not specify performance conditions
it
is recognised in income when the proceeds are received or receivable
. A grant received before the recognition criteria are satisfied is recognised as a liability.
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
1
Accounting policies
(Continued)
- 7 -
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.
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:
2020
2019
Number
Number
Total
27
23
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
- 8 -
4
Tangible fixed assets
Freehold land and buildings
Long leasehold property
Plant and machinery
House and course improvements
Greenkeeper's accomodation
Total
£
£
£
£
£
£
Cost or valuation
At 1 January 2020
1,850,000
186,861
1,220,047
1,137,021
255,021
4,648,950
Additions
111,243
63,108
174,351
Disposals
(69,085)
(69,085)
At 31 December 2020
1,850,000
186,861
1,262,205
1,200,129
255,021
4,754,216
Depreciation and impairment
At 1 January 2020
186,861
863,530
799,069
66,121
1,915,581
Depreciation charged in the year
98,167
35,594
5,100
138,861
Eliminated in respect of disposals
(62,685)
(62,685)
At 31 December 2020
186,861
899,012
834,663
71,221
1,991,757
Carrying amount
At 31 December 2020
1,850,000
363,193
365,466
183,800
2,762,459
At 31 December 2019
1,850,000
356,517
337,952
188,900
2,733,369
Deferred tax has been provided for on the revaluation of Land & Buildings. Movement in Revaluation Reserve disclosed in Statement Of Comprehensive Income.
The Freehold Land and Buildings forming part of the Golf Club were valued by RCS Chartered Surveyors in July 2020 at £1,850,000. The valuation was carried out on a market value basis.
Land and buildings are carried at valuation.
If land and buildings were measured using the cost model, the carrying amounts
would
have been approximately £414,218 (2019 - £414,218), being cost £414,218 (2019 - £414,218) and depreciation £nil (2019 - £nil). The directors consider it appropriate not to depreciate revalued land and buildings.
2020
2019
£
£
Cost
414,218
414,218
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
- 9 -
5
Debtors
2020
2019
Amounts falling due within one year:
£
£
Trade debtors
110,819
69,624
Corporation tax recoverable
214
Other debtors
20,654
21,638
131,473
91,476
The comparative amounts have been amended to reflect a transfer of debtors of £62,768 from other debtors to trade debtors as this more accurately reflects the nature of the debt.
6
Creditors: amounts falling due within one year
2020
2019
£
£
Bank loans and overdrafts
7
94,260
134,516
Obligations under finance leases
58,947
62,422
Trade creditors
35,168
50,844
Corporation tax
2
Other taxation and social security
11,890
7,487
Other creditors
260,065
228,747
Accruals and deferred income
74,944
43,646
535,276
527,662
7
Loans and overdrafts
2020
2019
£
£
Bank loans
629,863
426,582
Bank overdrafts
15,763
89,696
645,626
516,278
Payable within one year
94,260
134,516
Payable after one year
551,366
381,762
The bank facilities are secured by way of a debenture including fixed charge over all freehold and leasehold property. Net obligations under finance leases and hire purchase contracts are secured on the assets to which they relate.
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
7
Loans and overdrafts
(Continued)
- 10 -
T
he company
has a
loan facility with a limit of £500,000
of which £479,627 has been drawn down to date
.
During the year,
a total of £
nil (2019 - £131,744)
had been drawn down under this facility and an amount of
£379,863 (2019 -
£
426,582)
was outstanding
at the balance sheet date
.
The loan is repayable over 10 years with monthly repayments of £
5,004
. Interest is charged at 3% over base rate.
During the year the company received a loan totalling £250,000 which fall under the Coronavirus Business Interruption Loan Scheme. The loan is outstanding in full at the year end and is secured by way of a fixed charge over all freehold and leasehold property.
8
Creditors: amounts falling due after more than one year
2020
2019
Notes
£
£
Bank loans and overdrafts
7
551,366
381,762
Obligations under finance leases
89,765
100,409
641,131
482,171
Amounts included above which fall due after five years are as follows:
Payable by instalments
117,742
182,511
9
Provisions for liabilities
2020
2019
£
£
Deferred tax liabilities
122,538
135,733
10
Called up share capital
2020
2019
£
£
Ordinary share capital
Issued and fully paid
532 of 1p each
5
5
Preference share capital
Issued and fully paid
10 Preferred Shares of 10p each
1
1
Total equity share capital
6
6
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
10
Called up share capital
(Continued)
- 11 -
The ordinary shares and the redeemable shar
e
are to be treated as one class in respect of rights to dividends and on a return of the assets on liquidation. The preferred shares carry no voting rights. In the event of a return of assets on a liquidation the preferred shares are to be repaid first.
Each member of the golf club is issued an Ordinary A share of £0.01 at par value when they join. At the balance sheet date there were 532
(201
9
-
469
) s
hares in issue.
The redeemable shares are redeemable by the company at par, after certain conditions concerning club membership have been satisfied.
11
Operating lease commitments
Lessee
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2020
2019
£
£
643,303
722,322
12
Control
The directors consider there to be no ultimate controlling party of the company.
DUNHAM FOREST GOLF AND COUNTRY CLUB LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2020
- 12 -
13
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 Emma Ball.
The auditor was Alexander & Co LLP.
2020-12-31
2020-01-01
false
28 September 2021
CCH Software
CCH Accounts Production 2021.200
No description of principal activity
This audit opinion is unqualified
Mr C M Leveson
M A Smith
A J Hyams
P S Kaye
Mr A M Sciama
Mr D Shalom
P Abbott
H Goorney
J Glass
Mr J P Kinney
Mr S D Smith
V L Alexander
P S Kaye
00612872
2020-01-01
2020-12-31
00612872
2020-12-31
00612872
2019-12-31
00612872
core:LandBuildings
core:OwnedOrFreeholdAssets
2020-12-31
00612872
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2020-12-31
00612872
core:PlantMachinery
2020-12-31
00612872
core:FurnitureFittings
2020-12-31
00612872
core:MotorVehicles
2020-12-31
00612872
core:LandBuildings
core:OwnedOrFreeholdAssets
2019-12-31
00612872
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2019-12-31
00612872
core:PlantMachinery
2019-12-31
00612872
core:FurnitureFittings
2019-12-31
00612872
core:MotorVehicles
2019-12-31
00612872
core:CurrentFinancialInstruments
core:WithinOneYear
2020-12-31
00612872
core:CurrentFinancialInstruments
core:WithinOneYear
2019-12-31
00612872
core:CurrentFinancialInstruments
2020-12-31
00612872
core:CurrentFinancialInstruments
2019-12-31
00612872
core:Non-currentFinancialInstruments
2020-12-31
00612872
core:Non-currentFinancialInstruments
2019-12-31
00612872
core:ShareCapital
2020-12-31
00612872
core:ShareCapital
2019-12-31
00612872
core:SharePremium
2020-12-31
00612872
core:SharePremium
2019-12-31
00612872
core:RevaluationReserve
2020-12-31
00612872
core:RevaluationReserve
2019-12-31
00612872
core:CapitalRedemptionReserve
2020-12-31
00612872
core:CapitalRedemptionReserve
2019-12-31
00612872
core:OtherMiscellaneousReserve
2020-12-31
00612872
core:OtherMiscellaneousReserve
2019-12-31
00612872
core:RetainedEarningsAccumulatedLosses
2020-12-31
00612872
core:RetainedEarningsAccumulatedLosses
2019-12-31
00612872
bus:Director17
2020-01-01
2020-12-31
00612872
core:LandBuildings
core:OwnedOrFreeholdAssets
2020-01-01
2020-12-31
00612872
core:LandBuildings
core:LongLeaseholdAssets
2020-01-01
2020-12-31
00612872
core:PlantMachinery
2020-01-01
2020-12-31
00612872
core:FurnitureFittings
2020-01-01
2020-12-31
00612872
core:MotorVehicles
2020-01-01
2020-12-31
00612872
2019-01-01
2019-12-31
00612872
core:LandBuildings
core:OwnedOrFreeholdAssets
2019-12-31
00612872
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2019-12-31
00612872
core:PlantMachinery
2019-12-31
00612872
core:FurnitureFittings
2019-12-31
00612872
core:MotorVehicles
2019-12-31
00612872
2019-12-31
00612872
core:LandBuildings
core:LeasedAssetsHeldAsLessee
2020-01-01
2020-12-31
00612872
core:WithinOneYear
2020-12-31
00612872
core:WithinOneYear
2019-12-31
00612872
bus:PrivateLimitedCompanyLtd
2020-01-01
2020-12-31
00612872
bus:SmallCompaniesRegimeForAccounts
2020-01-01
2020-12-31
00612872
bus:FRS102
2020-01-01
2020-12-31
00612872
bus:Audited
2020-01-01
2020-12-31
00612872
bus:Director1
2020-01-01
2020-12-31
00612872
bus:Director2
2020-01-01
2020-12-31
00612872
bus:Director3
2020-01-01
2020-12-31
00612872
bus:Director4
2020-01-01
2020-12-31
00612872
bus:Director5
2020-01-01
2020-12-31
00612872
bus:Director6
2020-01-01
2020-12-31
00612872
bus:Director7
2020-01-01
2020-12-31
00612872
bus:Director8
2020-01-01
2020-12-31
00612872
bus:Director9
2020-01-01
2020-12-31
00612872
bus:Director10
2020-01-01
2020-12-31
00612872
bus:Director11
2020-01-01
2020-12-31
00612872
bus:Director12
2020-01-01
2020-12-31
00612872
bus:CompanySecretary1
2020-01-01
2020-12-31
00612872
bus:FullAccounts
2020-01-01
2020-12-31
xbrli:pure
xbrli:shares
iso4217:GBP