Caseware UK (AP4) 2023.0.135 2023.0.135 2024-09-302024-09-302024-09-302023-10-01falseManufacturing and selling of furniturefalsetruefalse 14542758 2023-10-01 2024-09-30 14542758 2022-12-15 2023-09-30 14542758 2024-09-30 14542758 2023-09-30 14542758 c:Director2 2023-10-01 2024-09-30 14542758 d:Buildings d:ShortLeaseholdAssets 2023-10-01 2024-09-30 14542758 d:PlantMachinery 2023-10-01 2024-09-30 14542758 d:MotorVehicles 2023-10-01 2024-09-30 14542758 d:FurnitureFittings 2023-10-01 2024-09-30 14542758 d:Goodwill 2023-10-01 2024-09-30 14542758 d:CurrentFinancialInstruments 2024-09-30 14542758 d:CurrentFinancialInstruments 2023-09-30 14542758 d:Non-currentFinancialInstruments 2024-09-30 14542758 d:Non-currentFinancialInstruments 2023-09-30 14542758 d:CurrentFinancialInstruments d:WithinOneYear 2024-09-30 14542758 d:CurrentFinancialInstruments d:WithinOneYear 2023-09-30 14542758 d:Non-currentFinancialInstruments d:AfterOneYear 2024-09-30 14542758 d:Non-currentFinancialInstruments d:AfterOneYear 2023-09-30 14542758 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2024-09-30 14542758 d:Non-currentFinancialInstruments d:BetweenOneTwoYears 2023-09-30 14542758 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2024-09-30 14542758 d:Non-currentFinancialInstruments d:BetweenTwoFiveYears 2023-09-30 14542758 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2024-09-30 14542758 d:Non-currentFinancialInstruments d:MoreThanFiveYears 2023-09-30 14542758 d:ShareCapital 2024-09-30 14542758 d:ShareCapital 2023-09-30 14542758 d:RetainedEarningsAccumulatedLosses 2024-09-30 14542758 d:RetainedEarningsAccumulatedLosses 2023-09-30 14542758 d:RetainedEarningsAccumulatedLosses 2022-12-15 14542758 d:AcceleratedTaxDepreciationDeferredTax 2024-09-30 14542758 d:AcceleratedTaxDepreciationDeferredTax 2023-09-30 14542758 d:OtherDeferredTax 2024-09-30 14542758 d:OtherDeferredTax 2023-09-30 14542758 c:FRS102 2023-10-01 2024-09-30 14542758 c:Audited 2023-10-01 2024-09-30 14542758 c:FullAccounts 2023-10-01 2024-09-30 14542758 c:PrivateLimitedCompanyLtd 2023-10-01 2024-09-30 14542758 d:Subsidiary1 2023-10-01 2024-09-30 14542758 d:Subsidiary1 1 2023-10-01 2024-09-30 14542758 d:Subsidiary2 2023-10-01 2024-09-30 14542758 d:Subsidiary2 1 2023-10-01 2024-09-30 14542758 c:SmallCompaniesRegimeForAccounts 2023-10-01 2024-09-30 14542758 c:Consolidated 2024-09-30 14542758 c:ConsolidatedGroupCompanyAccounts 2023-10-01 2024-09-30 14542758 2 2023-10-01 2024-09-30 14542758 6 2023-10-01 2024-09-30 14542758 7 2023-10-01 2024-09-30 14542758 e:PoundSterling 2023-10-01 2024-09-30 iso4217:GBP xbrli:pure

Registered number: 14542758










BRABCO 2213 LIMITED










FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 SEPTEMBER 2024

 
BRABCO 2213 LIMITED
REGISTERED NUMBER: 14542758

CONSOLIDATED STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Intangible assets
 4 
1,349,757
1,477,662

Tangible assets
 5 
244,314
170,008

  
1,594,071
1,647,670

Current assets
  

Stocks
  
579,566
472,917

Debtors: amounts falling due within one year
 7 
2,039,241
2,290,504

Cash at bank and in hand
 8 
1,114,880
509,188

  
3,733,687
3,272,609

Creditors: amounts falling due within one year
 9 
(2,446,327)
(2,123,377)

Net current assets
  
 
 
1,287,360
 
 
1,149,232

Total assets less current liabilities
  
2,881,431
2,796,902

Creditors: amounts falling due after more than one year
 10 
(1,910,667)
(2,300,624)

Provisions for liabilities
  

Deferred taxation
 12 
(38,983)
(24,474)

  
 
 
(38,983)
 
 
(24,474)

Net assets
  
931,781
471,804


Capital and reserves
  

Called up share capital 
  
144,450
140,000

Profit and loss account
  
787,331
331,804

Equity attributable to owners of the parent Company
  
931,781
471,804


Page 1

 
BRABCO 2213 LIMITED
REGISTERED NUMBER: 14542758
    
CONSOLIDATED STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime and in accordance with the provisions of FRS 102 Section 1A - small entities.

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

The Company has opted not to file the consolidated statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 March 2025.




J. D. Meltham
Director

The notes on pages 5 to 17 form part of these financial statements.

Page 2

 
BRABCO 2213 LIMITED
REGISTERED NUMBER: 14542758

COMPANY STATEMENT OF FINANCIAL POSITION
AS AT 30 SEPTEMBER 2024

2024
2023
Note
£
£

Fixed assets
  

Investments
 6 
3,320,168
3,293,140

  
3,320,168
3,293,140

Current assets
  

Debtors: amounts falling due after more than one year
 7 
-
7,592

Debtors: amounts falling due within one year
 7 
36,964
221,782

  
36,964
229,374

Creditors: amounts falling due within one year
 9 
(1,813,073)
(1,579,739)

Net current liabilities
  
 
 
(1,776,109)
 
 
(1,350,365)

Total assets less current liabilities
  
1,544,059
1,942,775

  

Creditors: amounts falling due after more than one year
 10 
(1,544,000)
(1,833,957)

  

Net assets
  
59
108,818


Capital and reserves
  

Called up share capital 
  
144,450
140,000

Profit and loss account brought forward
  
(31,182)
-

Loss for the year
  
(113,209)
(31,182)

Profit and loss account carried forward
  
(144,391)
(31,182)

  
59
108,818


Page 3

 
BRABCO 2213 LIMITED
REGISTERED NUMBER: 14542758
    
COMPANY STATEMENT OF FINANCIAL POSITION (CONTINUED)
AS AT 30 SEPTEMBER 2024

The Company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

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

The Company has opted not to file the consolidated statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 March 2025.




J. D. Meltham
Director

The notes on pages 5 to 17 form part of these financial statements.

Page 4

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

1.


General information

Brabco 2213 Limited is a private limited company, limited by shares, registered in England and Wales. The registered office is Units 4 & 5, Lidun Park Industrial Estate, Boundary Road, Lytham, Lancashire, FY8 5HU. The company number is 14542758.

2.Accounting policies

 
2.1

Basis of preparation of financial statements

The consolidated financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. 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 Company has taken advantage of the exemption allowed under section 408 of the Companies Act 2006 and has not presented its own Statement of comprehensive income in these financial statements.

The following principal accounting policies have been applied:

  
2.2

Basis of consolidation

The consolidated financial statements present the results of the Company and its own subsidiaries ("the Group") as if they form a single entity. Intercompany transactions and balances between group companies are therefore eliminated in full.
The consolidated financial statements incorporate the results of business combinations using the purchase method. In the Statement of financial position, the acquiree's identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. The results of acquired operations are included in the Consolidated statement of comprehensive income from the date on which control is obtained. They are deconsolidated from the date control ceases.

 
2.3

Going concern

The Group has cash resources and the directors have a reasonable expectation that the Group has adequate resources to continue in operational existence for the foreseeable future. They continue to believe the going concern basis of accounting appropriate in preparing the annual financial statements.

Page 5

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.4

Revenue

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Group and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised:

Sale of goods

Revenue from the sale of goods is recognised when all of the following conditions are satisfied:
the Group has transferred the significant risks and rewards of ownership to the buyer;
the Group retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold;
the amount of revenue can be measured reliably;
it is probable that the Group will receive the consideration due under the transaction; and
the costs incurred or to be incurred in respect of the transaction can be measured reliably.

 
2.5

Operating leases: the Group as lessee

Rentals paid under operating leases are charged to profit or loss on a straight-line basis over the lease term.

Benefits received and receivable as an incentive to sign an operating lease are recognised on a straight-line basis over the lease term, unless another systematic basis is representative of the time pattern of the lessee's benefit from the use of the leased asset.

 
2.6

Interest income

Interest income is recognised in profit or loss using the effective interest method.

 
2.7

Finance costs

Finance costs are charged to profit or loss over the term of the debt using the effective interest method so that the amount charged is at a constant rate on the carrying amount. Issue costs are initially recognised as a reduction in the proceeds of the associated capital instrument.

 
2.8

Borrowing costs

All borrowing costs are recognised in profit or loss in the year in which they are incurred.

Page 6

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.9

Pensions

Defined contribution pension plan
The Group operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the Group pays fixed contributions into a separate entity. Once the contributions have been paid the Group has no further payment obligations.
The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the Statement of financial position. The assets of the plan are held separately from the Group in independently administered funds.

 
2.10

Current and deferred taxation

The tax expense for the year comprises current and deferred tax. Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the Company and the Group operate and generate income.

Deferred tax balances are recognised in respect of all timing differences that have originated but not reversed by the reporting date, except that:
The recognition of deferred tax assets is limited to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits;
Any deferred tax balances are reversed if and when all conditions for retaining associated tax allowances have been met; and
Where they relate to timing differences in respect of interests in subsidiaries, associates, branches and joint ventures and the Group can control the reversal of the timing differences and such reversal is not considered probable in the foreseeable future.

Deferred tax balances are not recognised in respect of permanent differences except in respect of business combinations, when deferred tax is recognised on the differences between the fair values of assets acquired and the future tax deductions available for them and the differences between the fair values of liabilities acquired and the amount that will be assessed for tax. Deferred tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.


Page 7

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.11

Intangible assets

Goodwill

Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of the Group's share of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Consolidated statement of comprehensive income over its useful economic life.

Other intangible assets

Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

 
2.12

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Short-term leasehold property
-
Over the term of the lease
Plant and machinery
-
10% reducing balance
Motor vehicles
-
25% reducing balance
Fixtures, fittings and equipment
-
25% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.13

Valuation of investments

Investments in subsidiaries are measured at cost less accumulated impairment.

Page 8

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

2.Accounting policies (continued)

 
2.14

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each reporting date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.

 
2.15

Debtors

Short-term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

 
2.16

Cash and cash equivalents

Cash is represented by cash in hand and deposits with financial institutions repayable without penalty on notice of not more than 24 hours. Cash equivalents are highly liquid investments that mature in no more than three months from the date of acquisition and that are readily convertible to known amounts of cash with insignificant risk of change in value.

 
2.17

Creditors

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

 
2.18

Holiday pay accrual

A liability is recognised to the extent of any unused holiday pay entitlement which is accrued at the reporting date and carried forward to future periods. This is measured at the undiscounted salary cost of the future holiday entitlement so accrued at the reporting date.

 
2.19

Provisions for liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable and a reliable estimate can be made.
Provisions are measured as the best estimate of the amount required to settle the obligation, taking into account the related risks and uncertainties.
 
Increases in provisions are generally charged as an expense to profit or loss.


3.


Employees

The average monthly number of employees, including directors, during the year was 58 (2023 - 55).

Page 9

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

4.


Intangible assets

Group





Goodwill

£



Cost


At 1 October 2023
1,515,551


Additions
27,028



At 30 September 2024

1,542,579



Amortisation


At 1 October 2023
37,889


Charge for the year on owned assets
154,933



At 30 September 2024

192,822



Net book value



At 30 September 2024
1,349,757



At 30 September 2023
1,477,662



Page 10

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

5.


Tangible fixed assets

Group






Short-term leasehold property
Plant and machinery
Motor vehicles
Fixtures, fittings and equipment
Total

£
£
£
£
£



Cost or valuation


At 1 October 2023
54,703
48,141
335,244
62,585
500,673


Additions
64,216
27,812
43,884
20,258
156,170


Disposals
-
-
(93,083)
-
(93,083)



At 30 September 2024

118,919
75,953
286,045
82,843
563,760



Depreciation


At 1 October 2023
42,737
27,368
217,943
42,617
330,665


Charge for the year on owned assets
9,332
3,772
32,402
8,005
53,511


Disposals
-
-
(64,730)
-
(64,730)



At 30 September 2024

52,069
31,140
185,615
50,622
319,446



Net book value



At 30 September 2024
66,850
44,813
100,430
32,221
244,314



At 30 September 2023
11,966
20,773
117,301
19,968
170,008

Page 11

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

6.


Fixed asset investments

Company





Investments in subsidiary companies

£



Cost or valuation


At 1 October 2023
3,293,140


Additions
27,028



At 30 September 2024
3,320,168





Subsidiary undertakings


The following were subsidiary undertakings of the Company:

Name

Registered office

Class of shares

Holding

Baron's (Fylde Coast Supplies) Limited
Units 4 & 5, Lidun Park Industrial Estate, Boundary Road, Lytham, Lancashire, FY8 5HU
Ordinary
100%
Baron's Contract Furniture Limited
Units 4 & 5, Lidun Park Industrial Estate, Boundary Road, Lytham, Lancashire, FY8 5HU
Ordinary
100%

Page 12

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

7.


Debtors

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Deferred tax asset
-
-
-
7,592

-
-
-
7,592


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£


Trade debtors
1,908,113
2,009,935
-
-

Other debtors
895
178,389
-
178,389

Prepayments and accrued income
130,233
102,180
36,964
43,393

2,039,241
2,290,504
36,964
221,782



8.


Cash and cash equivalents

Group
Group
2024
2023
£
£

Cash at bank and in hand
1,114,880
509,188

1,114,880
509,188


Page 13

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

9.


Creditors: Amounts falling due within one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Debenture loans
184,753
-
184,753
-

Bank loans
100,000
100,000
-
-

Other loans
250,000
250,000
250,000
250,000

Trade creditors
1,273,214
1,010,935
-
-

Amounts owed to group undertakings
-
-
1,344,639
1,261,213

Corporation tax
188,638
167,706
-
278

Other taxation and social security
248,967
319,741
-
-

Other creditors
29,078
72,715
-
-

Accruals and deferred income
171,677
202,280
33,681
68,248

2,446,327
2,123,377
1,813,073
1,579,739


Bank loans are secured by a fixed and floating charge over the assets of the group.


10.


Creditors: Amounts falling due after more than one year

Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Fixed rate secured 'A' Loan Notes 2027
1,444,000
1,483,957
1,444,000
1,483,957

Bank loans
366,667
466,667
-
-

Other loans
100,000
350,000
100,000
350,000

1,910,667
2,300,624
1,544,000
1,833,957


Fixed rate secured 'A' Loan Notes 2027 and bank loans are secured by a fixed and floating charge over the assets of the group.

Page 14

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

11.


Loans


Analysis of the maturity of loans is given below:


Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Amounts falling due within one year

Bank loans
100,000
100,000
-
-

Other loans
250,000
250,000
250,000
250,000

Debenture loans
184,753
-
184,753
-


534,753
350,000
434,753
250,000

Amounts falling due 1-2 years

Bank loans
100,000
100,000
-
-

Other loans
100,000
250,000
100,000
250,000

Fixed rate secured 'A' Loan Notes 2027
-
39,957
-
39,957


200,000
389,957
100,000
289,957

Amounts falling due 2-5 years

Bank loans
266,667
300,000
-
-

Other loans
-
100,000
-
100,000

Fixed rate secured 'A' Loan Notes 2027
1,083,000
722,000
1,083,000
722,000


1,349,667
1,122,000
1,083,000
822,000

Amounts falling due after more than 5 years

Bank loans
-
66,667
-
-

Fixed rate secured 'A' Loan Notes 2027
361,000
722,000
361,000
722,000

361,000
788,667
361,000
722,000

2,445,420
2,650,624
1,978,753
2,083,957


Bank loans are repayable over 72 monthly instalments with interest charged at a rate of 4.5% over base rate per annum.
Fixed rate secured 'A' Loan Notes 2027 are repayable over 4 annual instalments commencing in June 2027 and interest is charged at a of 10% per annum. The first interest payment is not due until June 2025.

Page 15

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

12.


Deferred taxation


Group



2024


£






At beginning of year
(24,474)


Charged to profit or loss
(14,509)



At end of year
(38,983)

Company


2024


£






At beginning of year
7,592


Charged to profit or loss
(7,592)



At end of year
-
Group
Group
Company
Company
2024
2023
2024
2023
£
£
£
£

Accelerated capital allowances
(39,353)
(32,530)
-
-

Short term timing differences
370
8,056
-
7,592

(38,983)
(24,474)
-
7,592


13.


Pension commitments

The Group operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the Group  in an independently administered fund. The pension cost charge represents contributions payable by the Group  to the fund and amounted to £32,246 (2023: £9,024). Contributions totalling £3,923 (2023: £2,644) were payable to the fund at the balance sheet date and are included in creditors.

Page 16

 
BRABCO 2213 LIMITED
 
 
 
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2024

14.


Commitments under operating leases

At 30 September 2024 the Group and the Company had future minimum lease payments due under non-cancellable operating leases for each of the following periods:


Group
Group
2024
2023
£
£

Not later than 1 year
255,805
11,394

Later than 1 year and not later than 5 years
736,408
1,197

Later than 5 years
24,599
-

1,016,812
12,591

15.


Related party transactions

The company has taken advantage of the exemption under paragraph 33.1A of FRS 102 and has not disclosed transactions with its parent company.


16.


Controlling party

The controlling party of the company is G. T. Smith.


17.


Auditors' information

The auditors' report on the financial statements for the year ended 30 September 2024 was unqualified.

The audit report was signed on 20 March 2025 by Simon Whalley (Senior statutory auditor) on behalf of Langtons Professional Services Limited.

 
Page 17