Limited Liability Partnership Registration No. OC326504 (England & Wales)
LIVERPOOL PARTNERSHIP LLP
MEMBERS' REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2020
31 March 2020
LIVERPOOL PARTNERSHIP LLP
CONTENTS
Page
Limited Liability Partnership Information
1
Members' Report
2 - 4
Independent auditor's report
5 – 8
Profit and loss account
9
Balance sheet
10
Notes to the financial statements
11 - 17
LIVERPOOL PARTNERSHIP LLP
LIMITED LIABILITY PARTNERSHIP INFORMATION
Designated members Liverpool Inpartnership Limited
The Council of the City of Liverpool
Limited liability partnership number OC326504
Registered office Floor 3, 1 St Ann Street
Manchester
M2 7LR
Auditors Johnston Carmichael LLP
227 West George Street
Glasgow
G2 2ND
1
LIVERPOOL PARTNERSHIP LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 MARCH 2020
The Members present their report and financial statements for the year ended 31 March 2020.
Principal Activities
The principal activity of the Liverpool Partnership LLP (“the Partnership”) is real estate development.
Business Review
On the establishment of the Partnership, it was granted options over approximately 60 acres of land in Liverpool.
In January 2016, the Partnership completed the disposal of land at a site in Gateacre, Liverpool. 231 market for sale homes have now been built and sold on the site
2
LIVERPOOL PARTNERSHIP LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 MARCH 2020 (CONTINUED)
The result for the year is shown on page 9 of the financial statements.
Designated Members.
The following designated members have held office since 1 April 2019:
Liverpool Inpartnership Limited
The Council of the City of Liverpool
Policy on Members' drawings
The Members are entitled to share in the profits in proportion to their initial capital contribution to the Partnership. No capital shall be withdrawn by any Member without the unanimous consent of all other members. Payments of profits shall only be made with the prior approval of the Board and no profits shall be distributed unless there is sufficient cash available.
Where the Partnership makes a loss for any financial year, the loss is not allocated to the Members but is deducted from other reserves.
The Members intend that they should participate equally in their Relevant Percentages in any further financing of the Partnership. This does not, however, impose any obligations to provide any additional finance.
Statement of Members' responsibilities.
The Members are responsible for preparing the annual report and financial statements in accordance with applicable law and regulations.
Company law (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) requires the Members to prepare financial statements for each financial year. Under that law the Members 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 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008) the Members 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 limited liability partnership and of the profit or loss of the limited liability partnership for that year. In preparing those financial statements, the Members are required to:
-
Select suitable accounting policies and then apply them consistently;
-
Make judgements and estimates that are reasonable and prudent;
-
Prepare the financial statements on the going concern basis unless it is inappropriate to presume that the limited liability partnership will continue in business.
3
LIVERPOOL PARTNERSHIP LLP
MEMBERS' REPORT
FOR THE YEAR ENDED 31 MARCH 2020 (CONTINUED)
The Members are responsible for keeping adequate accounting records that are sufficient to show and explain the Partnership's transactions and disclose with reasonable accuracy at any time the financial position of the limited liability partnership and to enable them to ensure that the financial statements comply with the Companies Act 2006 (as applied by The Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008). They are also responsible for safeguarding the assets of the limited liability partnership and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.
Statement of disclosure to auditor
Each of the members in office at the date of approval of this annual report confirms that:
-
so far as the members are aware, there is no relevant audit information of which the limited liability partnership's auditor is unaware; and
-
the members have taken all the steps that they ought to have taken as members in order to make themselves aware of any relevant audit information and to establish that the limited liability partnership's auditor is aware of that information.
On behalf of the Members
Mel Creighton
Malcolm Briselden
............................ ............................
For and on behalf of For and on behalf of
The Council of the City of Liverpool Liverpool Inpartnership Limited
Designated Member Designated Member
7 April 2021
4
LIVERPOOL PARTNERSHIP LLP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LIVERPOOL PARTNERSHIP LLP
Opinion
We have audited the financial statements of Liverpool Partnership LLP (the ‘limited liability partnership') for the year ended 31 March 2020 which comprise the Profit and Loss Account, the Balance Sheet and notes to the financial statements, including a summary of 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 limited liability partnership's affairs as at 31 March 2020 and of its loss for the year then ended;
-
have been properly prepared in accordance with the United Kingdom Generally Accepted Accounting Practice; and
-
have been prepared in accordance with the requirements of the Companies Act 2006 as applied to limited liability partnerships by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008.
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 limited liability partnership 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
We have nothing to report in respect of the following matters in relation to which the ISAs (UK) require us to report to you where:
-
the members' use of the going concern basis of accounting in the preparation of the financial statements is not appropriate; or
-
the members have not disclosed in the financial statements any identified material uncertainties that may cast significant doubt about the limited liability partnership's ability to continue to adopt the going concern basis of accounting for a period of at least twelve months from the date when the financial statements are authorised for issue.
5
LIVERPOOL PARTNERSHIP LLP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LIVERPOOL PARTNERSHIP LLP
Other information
The members are responsible for the other information. The other information comprises the information included in the annual report and financial statements, other than the financial statements and our auditor's report thereon. 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.
In connection with our audit of the financial statements, 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 audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. 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.
Matters on which we are required to report by exception.
We have nothing to report in respect of the following matters where the Companies Act 2006 as applied to limited liability partnerships 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
-
we have not received all the information and explanations we require for our audit; or
-
the members were not entitled to prepare the financial statements in accordance with the small limited liability partnerships' regime.
Respective responsibilities of the members
As explained more fully in the Members' Report, the members 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 members 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 members are responsible for assessing the limited liability partnership'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 members either intend to liquidate the limited liability partnership or to cease operations, or have no realistic alternative but to do so.
6
LIVERPOOL PARTNERSHIP LLP
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LIVERPOOL PARTNERSHIP LLP
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.
As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also:
*
Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
*
Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the limited liability partnership's internal control.
*
Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the members.
*
Conclude on the appropriateness of the members' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the limited liability partnership's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor's report. However, future events or conditions may cause the limited liability partnership to cease to continue as a going concern.
*
Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
LIVERPOOL PARTNERSHIP LLP
7
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF LIVERPOOL PARTNERSHIP LLP
Auditor's responsibilities for the audit of the financial statements (continued)
We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit.
Use of our report
This report is made solely to the limited liability partnership's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006 as applied by the Limited Liability Partnerships (Accounts and Audit) (Application of Companies Act 2006) Regulations 2008. Our audit work has been undertaken so that we might state to the limited liability partnership'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 limited liability partnership and the limited liability partnership's members as a body, for our audit work, for this report, or for the opinions we have formed.
Fiona Munro (Senior Statutory Auditor)
For and on behalf of Johnston Carmichael LLP
Chartered Accountants 227 West George Street
Statutory Auditor Glasgow
G2 2ND
8
LIVERPOOL PARTNERSHIP LLP
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2020
2020
2019
£
£
Turnover
-
3,023,048
Cost of sales
-
(3,298,048)
Gross profit
-
(275,000)
Administrative expenses
(7,185)
(6,925)
Gain on fixed asset investments
-
7,237
Operating (loss)
(7,185)
(274,688)
Other interest receivable and similar income
-
-
(Loss) for the financial year available for discretionary division among members
(7,185)
(274,688)
9
LIVERPOOL PARTNERSHIP LLP
BALANCE SHEET
AS AT 31 MARCH 2020
2020
2019
Notes
£
£
Fixed assets
Investments
3
150,900
150,900
Long term loan
4
56,000
56,000
206,900
206,900
Current assets
Debtors
5
760
126,145
Cash at bank and in hand
753,781
1,876,968
754,541
2,003,113
Creditors: amounts falling due within one year
6
(9,560)
(287,040)
Net current assets
744,981
1,716,073
Total assets less current liabilities
951,881
1,922,973
REPRESENTED BY:
Amounts due to Members within one year
Other amounts
7
958,966
2,197,561
958,966
2,197,561
Members' other interests:
Other reserves classified as equity
7
(7,185)
(274,688)
Members' capital
7
100
100
951,881
1,922,973
TOTAL MEMBERS' INTERESTS
Amounts due to members
8
958,966
2,197,561
Members' other interests
7
(7,085)
(274,588)
951,881
1,922,973
These financial statements have been prepared in accordance with the provisions applicable to limited liability partnerships subject to the small limited liability partnerships' regime.
These financial statements were approved by the Members for issue on 07/04/2021 and are signed on their behalf by:
Mel Creighton
Malcolm Briselden
............................. .............................
For and on behalf of
For and on behalf of
The Council of the City of Liverpool Liverpool Inpartnership Limited
Designated Member Designated Member
10
Limited Liability Partnership Registration No. OC326504
LIVERPOOL PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2020
1
Accounting policies
Limited liability partnership information
Liverpool Partnership LLP is a limited liability partnership incorporated in England and Wales. The registered office is Floor 3, 1 St Ann Street, Manchester, M2 7LR.
1.1
Accounting convention
These financial statements have been prepared in accordance with the Statement of Recommended Practice "Accounting by Limited Liability Partnerships" issued in January 2017, together 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 limited liability partnership. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
1.2
Going concern
At the time of approving the financial statements, the members have a reasonable expectation that the limited liability partnership has adequate resources to continue in operational existence for the foreseeable future. It is not anticipated that there will be any further property developments, the Partnership are now dealing with residual matters over the coming years and will continue to hold the investments until realised. Thus the members continue to adopt the going concern basis of accounting in preparing the financial statements.
1.3
Revenue recognition
Revenue is recognised when it is earned. Where at the time revenue is recognised on a transaction there is a significant risk that there will be default on the amount of consideration due and the effect is material to reported revenue, an adjustment to the price specified in the contractual arrangement will be necessary to arrive at the amount of revenue to be recognised.
1.4
Turnover
Turnover represents amounts receivable for the sale of land for real estate development purposes. Revenue is recognised at the point in which the sale of the home is agreed.
11
LIVERPOOL PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2020
1.5
Members' participating interests
Members' participation rights are the rights of a member against the LLP that arise under the members' agreement (for example, in respect of amounts subscribed or otherwise contributed, remuneration and profits).
Members' participation rights in the earnings or assets of the LLP are analysed between those that are, from the LLP's perspective, either a financial liability or equity, in accordance with section 22 of FRS 102. A member's participation rights including amounts subscribed or otherwise contributed by members, for example members' capital, are classed as liabilities unless the LLP has an unconditional right to refuse payment to members, in which case they are classified as equity.
All amounts due to members that are classified as liabilities are presented within 'Loans and other debts due to members'. This includes profit allocations which are approved by members in accordance with the partnership agreement. Undivided amounts are classified as equity and are shown within ‘Members' other interests'. Amounts recoverable from members are presented as debtors and shown as amounts due from members within members' interests.
Where there exists an asset and liability component in respect of an individual member's participation rights, they are presented on a gross basis unless the LLP has both a legally enforceable right to set off the recognised amounts, and it intends either to settle on a net basis or to settle and realise these amounts simultaneously, in which case they are presented net.
Once an unavoidable obligation has been created in favour of members through allocation of profits or other means, any undrawn profits remaining at the reporting date are shown as ‘Loans and other debts due to members' to the extent they exceed debts due from a specific member.
1.6
Investments
Investments are shown at cost less provision for impairment. Fixed asset investments are not expected to be disposed of for at least 12 months.
1.7
Cash and cash equivalents
Cash and cash equivalents include cash in hand and deposits held at call with banks.
1.8
Financial instruments
The limited liability partnership 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 limited liability partnership's balance sheet when the limited liability partnership becomes party to the contractual provisions of the instrument.
12
LIVERPOOL PARTNERSHIP LLP
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2020
1.8 Financial instruments (continued)
Financial assets and liabilities are offset and 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 certain 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. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets are assessed for indicators of impairment at each reporting end date.
Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset's original effective interest rate. The impairment loss is recognised in the profit and loss account.
If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in the profit and loss account.
Derecognition of financial assets
Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the limited liability partnership transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.
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 limited liability partnership after deducting all of its liabilities.
LIVERPOOL PARTNERSHIP LLP
13
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2020
1.8 Financial instruments (continued)
Basic financial liabilities
Basic financial liabilities, including certain creditors, are initially recognised at transaction price. 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. Amounts 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.
Derecognition of financial liabilities
Financial liabilities are derecognised when the limited liability partnership's obligations expire or are discharged or cancelled.
Equity instruments
Equity instruments issued by the limited liability partnership are recorded at the proceeds received.
1.9
Taxation
No provision for taxation is required as tax is a liability of the Members.
LIVERPOOL PARTNERSHIP LLP
14
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2020
2 Employees
The average number of persons employed by the partnership during the year was nil (2019: nil).
3 Investments
2020
2019
£
£
At 1 April
150,900
224,850
Equity share of houses sold
-
(73,950)
At 31 March
150,900
150,900
Phase 1B allowed for house purchasers to take advantage of an Equity Share Contribution Scheme for up to 20% of the house purchase price. The agreement to develop this site gives the Partnership 7.5% of the purchase price as an equity share where buyers take up this option. At 31 March 2019 and 31 March 2020, twenty three houses had been sold with equity share for a total value of £3,128,000. The equity share is realised on the earlier of the sale of the house or twenty five years after the date of purchase. No houses were sold during the year and the equity share realised £nil (2019: £73,950). Fifteen houses with an equity share remain at 31 March 2020.
4 Long term loan
2020
2019
£
£
At 1 April
56,000
100,000
Equity share of houses sold
-
(44,000)
At 31 March
56,000
56,000
Phase 1A allowed for house purchasers to take advantage of an Equity Share Contribution Scheme for up to 20% of the house purchase price. The agreement for the development of Phase 1A required the Partnership to provide a sum of £100,000 to facilitate the scheme. Any amounts required over and above this sum were to be provided by the housebuilder. The sum is repaid on the earlier of the sale of the house or ten years after the date of purchase. The amount repaid is calculated as the percentage of the value of the equity held by the Partnership at the repayment date. At 31 March 2020, 2 houses had been sold in the prior year resulting in the above equity share release.
5 Debtors
2020
2019
£
£
Taxation and social security
760
858
Other debtors and prepayments
-
125,287
760
126,145
LIVERPOOL PARTNERSHIP LLP
15
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2020
6 Creditors: amounts falling due within one year
2020
2019
£
£
Trade creditors
4,560
282,540
Other creditors and accruals
5,000
4,500
9,560
287,040
7 Members' interests
EQUITY - Members ‘ other interests
DEBT
Members'
capital (classified as equity)
Other reserves
Total
Amounts due to/(from) members
Total
2019
£
£
£
£
£
£
Amount due to Members
2,197,561
Members' interests at 1 April 2019
100
(274,688)
(274,588)
2,197,561
1,922,973
73
2,197,661
Reallocation of approved profits
-
274,688
274,688
(274,688)
-
Loss for the financial year available for discretionary division among Members
-
(7,185)
(7,185)
-
(7,185)
(274,688)
Members' interests after loss for the year
100
(7,185)
(7,185)
1,922,873
1,915,788
1,922,973
Introduced by Members
Members
-
-
-
-
-
-
Drawings
-
-
-
(963,807)
(963,807)
-
Members' interests at 31 March 2020
100
(7,185)
(7,185)
959,066
951,981
1,922,973
Amounts due to Members
959,066
LIVERPOOL PARTNERSHIP LLP
16
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2020
8 Amounts due to Members
2020
2019
£
£
Amounts due to Members
959,066
2,197,561
959,066
2,197,561
In the event of a winding up, the amounts above will rank after debts due to unsecured creditors.
9 Information in relation to Members
2019
2018
Number
Number
Average number of Members during the year
2
2
10 Related party transactions
During the year, the Partnership was charged £nil (2019: £275,000) by its members in respect of staff costs, planning consent fees and associated management fees.
At 31 March 2020, the Partnership owed £959,066 (2019: £2,472,561) to its members including £nil (2019: £275,000) held within trade creditors.
17
false
CCH Software
iXBRL Review & Tag 2020.3
2020-03-31
2019-04-01
2021-04-07
0
OC326504
2019-04-01
2020-03-31
OC326504
2020-03-31
OC326504
bus:Director1
2019-04-01
2020-03-31
OC326504
bus:Director2
2019-04-01
2020-03-31
OC326504
bus:FRS102
2019-04-01
2020-03-31
OC326504
2018-04-01
2019-03-31
OC326504
bus:LimitedLiabilityPartnershipLLP
2019-04-01
2020-03-31
OC326504
bus:Audited
2019-04-01
2020-03-31
OC326504
bus:FullAccounts
2019-04-01
2020-03-31
xbrli:pure
xbrli:shares
iso4217:GBP