Company registration number 03599280 (England and Wales)
WESTGROVE CLEANING SERVICES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
WESTGROVE CLEANING SERVICES LTD
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 12
WESTGROVE CLEANING SERVICES LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 1 -
2024
2023
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
4
2,373,677
2,119,929
Current assets
Stocks
3,575
9,800
Debtors
5
317,790
243,707
Cash at bank and in hand
36,205
36,850
357,570
290,357
Creditors: amounts falling due within one year
6
(1,560,112)
(1,514,833)
Net current liabilities
(1,202,542)
(1,224,476)
Total assets less current liabilities
1,171,135
895,453
Creditors: amounts falling due after more than one year
7
(345,029)
(293,567)
Provisions for liabilities
(341,143)
(293,260)
Net assets
484,963
308,626
Capital and reserves
Called up share capital
8
15,002
15,002
Revaluation reserve
126,857
(8,864)
Profit and loss reserves
343,104
302,488
Total equity
484,963
308,626
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true
The financial statements were approved by the board of directors and authorised for issue on 8 July 2025 and are signed on its behalf by:
S M Whittle
Director
Company registration number 03599280 (England and Wales)
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
1
Accounting policies
Company information
Westgrove Cleaning Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 940 Lakeside Drive, Centre Park, Warrington, Cheshire, WA1 1QY.
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 amounts in these financial statements are rounded to the nearest £1.
The financial statements have been prepared under the historical cost convention, modified to include the revaluation of freehold properties. The principal accounting policies adopted are set out below.
This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group.
The financial statements of the company are consolidated in the financial statements of Westgrove Group (Holdings) Limited. These consolidated financial statements are available from its registered office, 940 Lakeside Drive, Centre Park, Warrington, Cheshire, WA1 1QY.
1.2
Going concern
Atruet the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.
The directors recognise following Brexit there has been an increasing difficulty to recruit directly employed staff and therefore the company continues to be more reliant on subcontract labour. The company is committed to paying the living wage, however this along with price increases of materials and consumables is having an adverse effect on the margins achievable. The directors are continually monitoring the rising costs and are satisfied that they are taking all steps necessary to minimise cost increases.
At the year-end the company has net current liabilities of £1,202,542 (2023: £1,224,476). The directors have considered the future profitability of the company and its ability to continue as a going concern, and have prepared profit and cash flow forecasts for the period to 31 December 2026. Based on these projections and the items above, the directors are satisfied that, for the foreseeable future, the company can meet its projected working capital requirements. The company will also continue to be supported by the wider Westgrove Group which has access to some alternative finance facilities should this be required. Consequently, the financial statements have been prepared on a going concern basis.
1.3
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 nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 3 -
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.
Revenue from contracts for the provision of cleaning and additional support services is recognised in the period that those services are provided.
1.4
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.
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 property
2% Straight line
Leasehold improvements
15% Reducing balance
Plant and machinery
15% Reducing balance
Fixtures, fittings & equipment
15% Reducing balance
Motor vehicles
25% Reducing balance
The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.
1.5
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). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.
Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.
If the recoverable amount of an asset 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.
1.6
Stocks
Stocks are stated at the lower of cost and cost less impairments. Cost comprises direct materials and, where applicable, overheads that have been incurred in bringing the stocks to their present location and condition.
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 4 -
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.
1.7
Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand and deposits held at call with banks.
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 amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.
Impairment of financial assets
Financial assets, other than those held at fair value through profit and loss, 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 profit or loss.
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 profit or loss.
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 company 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 company after deducting all of its liabilities.
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 5 -
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 payments 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. 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 company’s contractual obligations expire or are discharged or cancelled.
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.
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.
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 6 -
1.11
Employee benefits
The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.
The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.
Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.
1.12
Retirement benefits
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.
1.13
Leases
As lessee
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.
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.
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
2
Judgements and key sources of estimation uncertainty
(Continued)
- 7 -
Key sources of estimation uncertainty
The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are as follows.
Depreciation
Tangible fixed assets are depreciated over their useful economic lives taking into account residual values, where appropriate. The actual lives of the tangible fixed assets and residual values are assessed annually and may vary depending on a number of factors. In reassessing asset lives, all relevant known factors are taken into account but there is inherent uncertainty present in making this assessment.
During the period a depreciation charge of £218,460 (2023: £185,479) was calculated based on accounting policies applied.
Refer to note 5, showing the tangible fixed assets carrying values impacted by the key accounting estimate.
Freehold property
Tangible fixed assets includes freehold property that is recognised at fair value. The freehold property is professionally valued periodically. In the interim the directors assess the fair value of the freehold property to consider whether there has been a change in value.
During the period a valuation of £1,200,000 (2023: £1,036,000) was calculated based on accounting policies applied, an increase of £150,000. This valuation was performed by external valuers Morgan Williams Commercial LLP on the basis of market value.
Refer to note 5, showing the tangible fixed assets carrying values impacted by the key accounting estimate.
3
Employees
The average monthly number of persons (including directors) employed by the company during the year was:
2024
2023
Number
Number
Total
74
86
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
4
Tangible fixed assets
Freehold property
Leasehold improvements
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost or valuation
At 1 January 2024
1,050,000
45,339
2,311,629
65,735
293,992
3,766,695
Additions
171,256
888
135,120
307,264
Disposals
(15,617)
(13,000)
(28,617)
Revaluation
150,000
150,000
At 31 December 2024
1,200,000
45,339
2,482,885
51,006
416,112
4,195,342
Depreciation and impairment
At 1 January 2024
14,000
36,416
1,397,740
38,898
159,712
1,646,766
Depreciation charged in the year
9,221
1,073
159,252
4,012
44,902
218,460
Eliminated in respect of disposals
(12,164)
(8,176)
(20,340)
Revaluation
(23,221)
(23,221)
At 31 December 2024
37,489
1,556,992
30,746
196,438
1,821,665
Carrying amount
At 31 December 2024
1,200,000
7,850
925,893
20,260
219,674
2,373,677
At 31 December 2023
1,036,000
8,923
913,889
26,837
134,280
2,119,929
Freehold land and buildings with a carrying amount of £1,200,000 (2023: £1,036,000) have been pledged to secure borrowings of the company. The company is not allowed to pledge these assets as security for other borrowings or to sell them to another entity.
Land and buildings with a historical cost of £966,107 (2023: £966,107) were revalued at £1,200,000 on 17 January 2025 by Robert A Bates, MRICS, of Morgan Williams Commercial LLP, independent valuers not connected with the company on the basis of market value. The valuation conforms to International Valuation Standards and was based on recent market transactions on arm's length terms for similar properties. The directors believe £1,200,000 represents a fair value as at 31 December 2024.
Freehold land and buildings
2024
2023
£
£
Cost
966,107
966,107
Accumulated depreciation
(185,717)
(159,473)
Carrying value
780,390
806,634
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 9 -
5
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
95,350
53,272
Other debtors
87,054
87,426
Prepayments and accrued income
135,386
103,009
317,790
243,707
6
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
115,631
148,749
Amounts owed to group undertakings
828,918
848,453
Corporation tax
8,803
70,248
Other taxation and social security
303,538
187,615
Other creditors
303,222
259,768
1,560,112
1,514,833
Included in other creditors is £206,690 (2023: £141,319), being net obligations under finance lease and hire purchase contracts which are secured by fixed charges on the assets concerned.
Amounts owed to group undertakings are unsecured, interest free and repayable on demand
7
Creditors: amounts falling due after more than one year
2024
2023
£
£
Other creditors
345,029
293,567
Other creditors includes £345,029 (2023: £293,567) in respect of net obligations under finance lease and hire purchase contracts, which are secured by fixed charges on the assets concerned.
8
Called up share capital
2024
2023
2024
2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
15,002
15,002
15,002
15,002
All shares carry no fixed right to income and all hold full voting rights.
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
9
Reserves
Called up share capital
Called up share capital represents the nominal value of the shares issued.
Revaluation reserve
Revaluation reserve is the difference between the fair market value and the book value of an asset.
Profit and loss reserves
The profit and loss account represents cumulative profits and losses net of dividends paid and other adjustments.
10
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 is unqualified and includes the following:
Opinion
In our opinion the financial statements:
give a true and fair view of the state of the company's affairs as at 31 December 2024 and of its profit for the year then ended;
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and
have been prepared in accordance with the requirements of the Companies Act 2006.
Senior Statutory Auditor:
Helen Mills
Statutory Auditor:
Sumer Auditco Limited
Date of audit report:
8 July 2025
11
Financial commitments, guarantees and contingent liabilities
There is an unconditional and irrevocable guarantee in the favour of IGF Business Credit Limited dated 20 July 2022 given by Westgrove Support Services Limited, Westgrove Cleaning Services Limited and Westgrove Group (Holdings) Limited. This contains a charge over the property held within the group. As at 31 December 2024, the total group liability stood at £1,559,221 (2023: £2,151,678).
12
Operating lease commitments
At the reporting end date the company had outstanding commitments for future minimum lease payments under non-cancellable operating leases, as follows:
2024
2023
£
£
Total commitments
3,127
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
13
Related party transactions
The company has taken advantage of the exemption available in Section 33.1 of Financial Reporting Standard (FRS) 102 "Related party disclosures" whereby it has not disclosed transactions with the ultimate parent company or any wholly owned subsidiary undertaking of the group.
During the year sales were made to Westgrove Technical Services Ltd a company under common control, of £417,380 (2023: £362,005). There were also purchases £nil (2023: £9,660). At the year end a balance of £39,659 (2023: £80,926) was due from Westgrove Technical Services Ltd.
14
Parent company
The ultimate parent company is Westgrove Group (Holdings) Limited, a company registered in England and Wales.
Westgrove Cleaning Services Limited is consolidated within the Westgrove Group (Holdings) Limited's group financial statements and copies can be obtained on request from the groups registered office, 940 Lakeside Drive, Centre Park, Warrington, Cheshire, WA1 1QY.
15
Prior period adjustment
Reconciliation of changes in equity
1 January
31 December
2023
2023
£
£
Adjustments to prior year
Transfer of fixed asset additions
(286,134)
-
Deferred tax on revaluation of freehold property
-
(92,507)
Total adjustments
(286,134)
(92,507)
Equity as previously reported
466,962
401,133
Equity as adjusted
180,828
308,626
Analysis of the effect upon equity
Revaluation reserve
(286,134)
(92,507)
Reconciliation of changes in profit for the previous financial period
2023
£
Total adjustments
-
Profit as previously reported
220,305
Profit as adjusted
220,305
WESTGROVE CLEANING SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
15
Prior period adjustment
(Continued)
- 12 -
Notes to reconciliation
Transfer of fixed asset additions
During 2022, assets costing £286,134 were to be transferred from a fellow group company. However, this transfer was not recorded. Additionally, the company revalued its assets in the prior year by £330,000, which incorrectly included the value of these unrecorded assets. A prior year adjustment has been made to correctly account for these assets by reclassifying £286,134 from property revaluation to property additions. This adjustment also reduces the revaluation of tangible fixed assets recognised in other comprehensive income by £286,134. As a result, the revaluation reserve at 31 December 2022 has decreased from £371,401 to £85,267.
Furthermore, the corresponding liability of £286,134 due to the fellow group company was omitted in the prior year. This has now been recognised, increasing prior year creditors and reducing net assets at 31 December 2022 from £466,962 to £180,828.
The adjustments have no impact on net profit.
Deferred tax on property revaluation
During the year, it has been identified that no deferred tax provision has been calculated on the revaluation of land and buildings to fair value. An adjustment of £92,507 has been posted to recognise the cumulative deferred tax provision brought forward from the last revaluation recognised in 2022.
This adjustment has no impact over net profit.
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