| Directors |
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| Secretary |
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| Company Number |
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| Registered Office | Landgate Business Centre |
| Wigan Road | |
| Ashton In Makerfield | |
| Lancashire | |
| WN4 0BX | |
| Accountants | Sheppards Chartered Accountants |
| Suite 2.2 My Buro | |
| 20 Market Street | |
| Altrincham | |
| Cheshire | |
| WA14 1PF | |
| Auditors |
|
| Chartered Certified Accountants | |
| Statutory Auditors | |
| 8 Eastway, Sale | |
| Cheshire | |
| M33 4DX | |
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Director
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25th June 2025
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Director
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for and on behalf of
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Chartered Certified Accountants
Statutory Auditors
8 Eastway, Sale
Cheshire
M33 4DX
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| 2024 | 2023 as restated |
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|---|---|---|---|---|
| Notes | £ | £ | ||
| TURNOVER | 3 |
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| Cost of sales |
( |
( |
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| GROSS PROFIT |
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| Administrative expenses |
( |
( |
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| OPERATING PROFIT | 4 |
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| Profit/(loss) on disposal of fixed assets |
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( |
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| Other interest receivable and similar income | 9 |
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| Interest payable and similar charges | 10 |
( |
( |
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| PROFIT BEFORE TAXATION |
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| Tax on Profit | 11 |
( |
( |
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| PROFIT AFTER TAXATION BEING PROFIT FOR THE FINANCIAL YEAR |
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| OTHER COMPREHENSIVE INCOME FOR THE YEAR | - | - | ||
| Prior year adjustment | - | (79,443) | ||
| TOTAL COMPREHENSIVE INCOME FOR THE YEAR |
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| 2024 | 2023 as restated |
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|---|---|---|---|---|---|
| Notes | £ | £ | £ | £ | |
| FIXED ASSETS | |||||
| Tangible Assets | 12 |
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| CURRENT ASSETS | |||||
| Stocks | 13 |
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| Debtors | 14 |
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| Cash at bank and in hand |
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| Creditors: Amounts Falling Due Within One Year | 15 |
( |
( |
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| NET CURRENT ASSETS (LIABILITIES) |
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| TOTAL ASSETS LESS CURRENT LIABILITIES |
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| Creditors: Amounts Falling Due After More Than One Year | 16 |
( |
( |
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| PROVISIONS FOR LIABILITIES | |||||
| Deferred Taxation | 19 |
( |
( |
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| NET ASSETS |
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| CAPITAL AND RESERVES | |||||
| Called up share capital | 20 |
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| Profit and Loss Account |
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| SHAREHOLDERS' FUNDS | 3,282,853 | 2,917,645 | |||
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Director
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| Share Capital | Profit and Loss Account | Total | |
|---|---|---|---|
| £ | £ | £ | |
| As at 1 October 2022 as previously stated |
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2,667,408 |
| Prior year adjustment | - |
( |
( |
| As at 1 October 2022 as restated |
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2,587,965 |
| Profit for the year and total comprehensive income | - |
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462,680 |
| Dividends paid | - | (133,000) | (133,000) |
| As at 30 September 2023 and 1 October 2023 as restated |
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2,917,645 |
| Profit for the year and total comprehensive income | - |
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487,494 |
| Dividends paid | - | (122,286) | (122,286) |
| As at 30 September 2024 |
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3,282,853 |
| 2024 | 2023 as restated |
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|---|---|---|---|---|
| Notes | £ | £ | ||
| Cash flows from operating activities | ||||
| Net cash generated from operations | 1 |
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| Interest paid |
( |
( |
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| Tax refunded |
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| Net cash generated from operating activities |
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| Cash flows from investing activities | ||||
| Purchase of tangible assets |
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( |
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| Proceeds from disposal of tangible assets |
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| Interest received |
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| Net cash generated from investing activities |
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| Cash flows from financing activities | ||||
| Equity dividends paid |
( |
( |
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| Repayment of bank borrowings |
( |
( |
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| Repayment of finance leases |
( |
( |
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| Amount introduced by directors | 317,616 | - | ||
| Amount withdrawn by directors | - | (38,250) | ||
| Net cash used in financing activities |
( |
( |
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| Decrease in cash and cash equivalents |
( |
( |
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| Cash and cash equivalents at beginning of year | 2 |
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| Cash and cash equivalents at end of year | 2 |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Profit for the financial year |
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| Adjustments for: | |||
| Tax on profit |
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| Interest expense |
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| Interest income |
( |
( |
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| Depreciation of tangible assets |
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| (Profit)/loss on disposal of tangible assets | (94,068) | 162,102 | |
| Movements in working capital: | |||
| (Increase)/decrease in stocks |
( |
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| Increase in trade and other debtors |
( |
( |
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| Decrease in trade and other creditors |
( |
( |
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| Net cash generated from operations |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Cash at bank and in hand |
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| As at 1 October 2023 | Cash flows | New finance leases | As at 30 September 2024 | |
|---|---|---|---|---|
| £ | £ | £ | £ | |
| Cash at bank and in hand |
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(44,775) | - |
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| Finance leases | (2,884,272) | 895,173 | (462,818) | (2,451,917) |
| Debts falling due within one year |
( |
14,560 | - |
( |
| Debts falling due after more than one year | (178,063) | 101,349 | - | (76,714) |
| (2,635,993) | 966,307 | (462,818) | (2,132,504) | |
| Plant & Machinery |
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| Motor Vehicles |
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| Fixtures & Fittings |
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| Computer Equipment |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Construction | 13,590,022 | 12,938,822 | |
| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Bad debts | 166,181 | 414,472 | |
| Depreciation of tangible fixed assets |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Audit Services | |||
| Audit of the company's financial statements |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Wages and salaries |
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| Social security costs |
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| Other pension costs |
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| 2024 | 2023 | ||
|---|---|---|---|
| Office and administration |
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| Managerial |
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| Site workers |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Emoluments |
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| Company contributions to money purchase pension schemes |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Bank interest receivable |
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| Other interest receivable | - | 4,181 | |
| 18 | 5,687 | ||
| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Bank loans and overdrafts |
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| Finance charges payable under finance leases and hire purchase contracts | 171,588 | 187,296 | |
| Other finance charges |
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| 206,379 | 219,874 | ||
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The tax charge on the profit for the year was as follows:
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| Tax Rate | 2024 | 2023 as restated |
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|---|---|---|---|---|---|
| 2024 | 2023 | £ | £ | ||
| Current tax | |||||
| UK Corporation Tax | 25.0% | 25.0% |
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| Deferred Tax | |||||
| Deferred taxation |
( |
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| Total tax charge for the period |
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The actual charge for the year can be reconciled to the expected charge for the year based on the profit and the standard rate of corporation tax as follows:
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| 2024 | 2023 | ||||
|---|---|---|---|---|---|
| £ | £ | ||||
| Profit before tax | 625,855 | 876,236 | |||
| Tax on profit at 25% (UK standard rate) |
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| Goodwill/depreciation not allowed for tax |
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| Expenses not deductible for tax purposes |
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| Tax losses utilised |
( |
( |
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| Capital allowances |
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( |
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| Short term timing differences |
( |
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| Prior period adjustment |
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( |
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| Total tax charge for the period | 138,361 | 413,556 | |||
| Plant & Machinery | Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Cost | |||||
| As at 1 October 2023 |
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| Additions |
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| Disposals |
( |
( |
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( |
| As at 30 September 2024 |
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| Depreciation | |||||
| As at 1 October 2023 |
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| Provided during the period |
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| Disposals |
( |
( |
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( |
| As at 30 September 2024 |
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| Net Book Value | |||||
| As at 30 September 2024 |
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| As at 1 October 2023 |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Raw materials |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Due within one year | |||
| Trade debtors |
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| Other debtors | 878,880 | 563,728 | |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Net obligations under finance lease and hire purchase contracts |
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| Trade creditors |
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| Bank loans and overdrafts |
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| Other creditors | 379,991 | 436,199 | |
| Corporation tax |
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| Taxation and social security | 223,312 | 99,124 | |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Net obligations under finance lease and hire purchase contracts |
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| Bank loans |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Net obligations under finance lease and hire purchase contracts | 2,451,917 | 2,884,272 | |
| Bank loans and overdrafts | 178,066 | 293,975 |
| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Amounts falling due within one year or on demand: | |||
| Bank loans |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Amounts falling due between one and five years: | |||
| Bank loans |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| The future minimum finance lease payments are as follows: | |||
| Not later than one year |
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| Later than one year and not later than five years |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Accelerated capital allowances |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| Not later than one year |
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| Later than one year and not later than five years |
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| As at 1 October 2023 | Amounts advanced | Amounts repaid | Amounts written off | As at 30 September 2024 | |
|---|---|---|---|---|---|
| £ | £ | £ | £ | £ | |
| Mr. Ivan Rawlins |
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- |
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| 2024 | 2023 as restated |
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|---|---|---|---|
| £ | £ | ||
| On equity shares: | |||
| Interim dividend paid |
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