Company registration number 04072458 (England and Wales)
COX SKIPS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
COX SKIPS LIMITED
COMPANY INFORMATION
Directors
Mr A Key
Mr D C Palmer-Jones
Company number
04072458
Registered office
Burleigh Oaks Farm
East Street
Turners Hill
West Sussex
RH10 4PZ
Auditor
Bryden Johnson Limited
Kings Parade
Lower Coombe Street
Croydon
Surrey
CR0 1AA
COX SKIPS LIMITED
CONTENTS
Page
Directors' report
1 - 2
Independent auditor's report
3 - 5
Profit and loss account
6
Balance sheet
7
Notes to the financial statements
8 - 14
COX SKIPS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 1 -

The directors present their annual report and financial statements for the year ended 31 December 2024.

Principal activities

The principal activity of the company continued to be that of commercial refuse collection and recycling of waste.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

Mr A Key
Mr D C Palmer-Jones
Mr J Taylor
(Resigned 3 May 2024)
Auditor

The auditor, Bryden Johnson Limited, is deemed to be reappointed under section 487(2) of the Companies Act 2006.

Statement of directors' responsibilities

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors 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 the directors 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 company and of the profit or loss of the company for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the company’s auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the company’s auditor is aware of that information.

Small companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

COX SKIPS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 2 -
On behalf of the board
Mr A Key
Director
15 August 2025
COX SKIPS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF COX SKIPS LIMITED
- 3 -
Opinion

We have audited the financial statements of Cox Skips Limited (the 'company') for the year ended 31 December 2024 which comprise the profit and loss account, the balance sheet and notes to the financial statements, including 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 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.

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 company 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

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. 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. 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 course of 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 this gives rise to a material misstatement in the financial statements themselves. 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.

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

- the information given in the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

COX SKIPS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF COX SKIPS LIMITED (CONTINUED)
- 4 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in the directors' r eport. We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 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

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit; or

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, the directors 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 directors 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 directors are responsible for assessing the company'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 directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Based on our understanding of the company and industry, we identified that the principal risks of non-compliance with laws and regulations related to UK taxation, and we considered the extent to which non-compliance might have a material effect on the financial statements. We also considered those laws and regulations that have a direct impact on the financial statements such as the Companies Act 2006. We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements (including the risk of override of controls), and determined that the principal risks were related to management override of controls. Audit procedures performed by the engagement team included:

- Reviewing minutes of meetings of those charged with governance;

- Enquiry of management and those charged with governance around actual and potential litigation and claims;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations, and

- Auditing the risk of management override of controls, including through testing journal entries and other adjustments for appropriateness and testing accounting estimates (because of the risk of management bias).

There are inherent limitations in the audit procedures described above. We are less likely to become aware of instances of non-compliance with laws and regulations that are not closely related to events and transactions reflected in the financial statements. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one resulting from error, as fraud may involve deliberate concealment by, for example, forgery or intentional misrepresentation, or through collusion.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

COX SKIPS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF COX SKIPS LIMITED (CONTINUED)
- 5 -

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company'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 company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Neil Johnson
Senior Statutory Auditor
For and on behalf of Bryden Johnson Limited
18 August 2025
Chartered Accountants
Statutory Auditor
Kings Parade
Lower Coombe Street
Croydon
Surrey
CR0 1AA
COX SKIPS LIMITED
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
Year
Period
ended
ended
31 December
2024
31 December 2023
Notes
£
£
Turnover
9,469,859
7,005,877
Cost of sales
(6,896,405)
(5,283,694)
Gross profit
2,573,454
1,722,183
Administrative expenses
(1,650,372)
(1,344,535)
Operating profit
923,082
377,648
Interest receivable and similar income
4,670
-
0
Interest payable and similar expenses
5,883
2,098
Profit before taxation
933,635
379,746
Tax on profit
4
(342,342)
(151,249)
Profit for the financial year
591,293
228,497

The profit and loss account has been prepared on the basis that all operations are continuing operations.

COX SKIPS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2024
31 December 2024
- 7 -
31 December 2024
31 December 2023
Notes
£
£
£
£
Fixed assets
Intangible assets
5
-
0
500,000
Tangible assets
6
1,221,130
1,051,885
1,221,130
1,551,885
Current assets
Stocks
49,350
2,000
Debtors
7
1,619,414
924,845
Cash at bank and in hand
450,107
856,599
2,118,871
1,783,444
Creditors: amounts falling due within one year
8
(840,447)
(603,676)
Net current assets
1,278,424
1,179,768
Total assets less current liabilities
2,499,554
2,731,653
Creditors: amounts falling due after more than one year
9
-
0
(874,320)
Provisions for liabilities
(266,028)
(215,100)
Net assets
2,233,526
1,642,233
Capital and reserves
Called up share capital
10
1
1
Profit and loss reserves
2,233,525
1,642,232
Total equity
2,233,526
1,642,233

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

The financial statements were approved by the board of directors and authorised for issue on 15 August 2025 and are signed on its behalf by:
Mr A Key
Director
Company registration number 04072458 (England and Wales)
COX SKIPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 8 -
1
Accounting policies
Company information

Cox Skips Limited is a private company limited by shares incorporated in England and Wales. The registered office is Burleigh Oaks Farm, East Street, Turners Hill, West Sussex, RH10 4PZ.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

1.2
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for 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.

1.3
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of unincorporated businesses over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is ten years.

1.4
Tangible fixed assets

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:

Plant and equipment
25% reducing balance
Fixtures and fittings
25% reducing balance and 20% straight line
Motor vehicles
25% reducing balance and 20% straight line

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible and intangible 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.

1.6
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition.

COX SKIPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 9 -
1.7
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

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.

Trade debtors, loans and other receivables that have fixed or determinable payments that are not quoted in an active market are classified as 'loans and receivables'. Loans and receivables are measured at amortised cost using the effective interest method, less any impairment.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.9
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.10
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

COX SKIPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 10 -
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.

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.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

3
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2024
31 December 2023
Number
Number
Total
31
34
COX SKIPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
4
Taxation
2024
31 December 2023
£
£
Current tax
UK corporation tax on profits for the current period
291,413
69,107
Deferred tax
Origination and reversal of timing differences
50,929
82,142
Total tax charge
342,342
151,249

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2024
31 December 2023
£
£
Profit before taxation
933,635
379,746
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (31 December 2023: 25.00%)
233,409
94,937
Tax effect of expenses that are not deductible in determining taxable profit
125,000
75,225
Group relief
(15,379)
(68,929)
Permanent capital allowances in excess of depreciation
(54,174)
(27,804)
Deferred tax movements
50,929
82,142
Gain on disposal
3,245
(4,322)
Pensions
(688)
-
0
Taxation charge for the year
342,342
151,249
COX SKIPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 12 -
5
Intangible fixed assets
Goodwill
£
Cost
At 1 January 2024
4,000,000
Disposals
(4,000,000)
At 31 December 2024
-
0
Amortisation and impairment
At 1 January 2024
3,500,000
Amortisation charged for the year
500,000
Disposals
(4,000,000)
At 31 December 2024
-
0
Carrying amount
At 31 December 2024
-
0
At 31 December 2023
500,000
6
Tangible fixed assets
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
Cost
At 1 January 2024
1,861,669
10,295
1,162,958
3,034,922
Additions
132,729
143,949
178,063
454,741
Disposals
(77,073)
-
0
-
0
(77,073)
At 31 December 2024
1,917,325
154,244
1,341,021
3,412,590
Depreciation and impairment
At 1 January 2024
1,069,606
7,611
905,820
1,983,037
Depreciation charged in the year
188,198
17,832
66,485
272,515
Eliminated in respect of disposals
(64,092)
-
0
-
0
(64,092)
At 31 December 2024
1,193,712
25,443
972,305
2,191,460
Carrying amount
At 31 December 2024
723,613
128,801
368,716
1,221,130
At 31 December 2023
792,063
2,684
257,138
1,051,885
COX SKIPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
7
Debtors
2024
31 December 2023
Amounts falling due within one year:
£
£
Trade debtors
688,125
554,200
Corporation tax recoverable
-
0
10,773
Amounts owed by group undertakings
809,880
263,320
Other debtors
121,409
96,552
1,619,414
924,845
8
Creditors: amounts falling due within one year
2024
31 December 2023
£
£
Trade creditors
465,913
467,459
Corporation tax
176,593
-
0
Other taxation and social security
163,780
121,526
Other creditors
34,161
14,691
840,447
603,676
9
Creditors: amounts falling due after more than one year
2024
31 December 2023
£
£
Other creditors
-
0
874,320
10
Called up share capital
2024
31 December 2023
2024
31 December 2023
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
1
1
1
1
11
Related party transactions

The company has taken advantage of the exemption available under FRS102 for Related Party Disclosure, not to disclose any transactions and balances between the group companies that have been eliminated on consolidation.

Cox Management Services Limited the immediate parent company by virtue of its majority shareholding prepares group accounts. Copies of the group accounts are available from its registered office at Cox House, Burleigh Oaks Farm, East Street, Turners Hill, West Sussex, RH10 4PZ.

COX SKIPS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 14 -
12
Ultimate controlling party

The immediate parent company is Cox Management Services L imited a company incorporated in England and Wales.

The ultimate controlling parents of the Company are iCON Infrastructure Partners VI, L.P. and iCON Infrastructure Partners VI-B, L.P., entities resident in Guernsey.

The ultimate controlling party is P R Malan, by virtue of his holding in iCON Infrastructure LLP.

2024-12-31 2024-01-01 false false false CCH Software CCH Accounts Production 2025.100 Mr A Key Mr D C Palmer-Jones Mr J Taylor 04072458 2024-01-01 2024-12-31 04072458 bus:Director1 2024-01-01 2024-12-31 04072458 bus:Director2 2024-01-01 2024-12-31 04072458 bus:Director3 2024-01-01 2024-12-31 04072458 bus:RegisteredOffice 2024-01-01 2024-12-31 04072458 2024-12-31 04072458 2023-04-01 2023-12-31 04072458 2023-12-31 04072458 core:NetGoodwill 2024-12-31 04072458 core:NetGoodwill 2023-12-31 04072458 core:PlantMachinery 2024-12-31 04072458 core:FurnitureFittings 2024-12-31 04072458 core:MotorVehicles 2024-12-31 04072458 core:PlantMachinery 2023-12-31 04072458 core:FurnitureFittings 2023-12-31 04072458 core:MotorVehicles 2023-12-31 04072458 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 04072458 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 04072458 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 04072458 core:Non-currentFinancialInstruments core:AfterOneYear 2023-12-31 04072458 core:CurrentFinancialInstruments 2024-12-31 04072458 core:CurrentFinancialInstruments 2023-12-31 04072458 core:ShareCapital 2024-12-31 04072458 core:ShareCapital 2023-12-31 04072458 core:RetainedEarningsAccumulatedLosses 2024-12-31 04072458 core:RetainedEarningsAccumulatedLosses 2023-12-31 04072458 core:ShareCapitalOrdinaryShareClass1 2024-12-31 04072458 core:ShareCapitalOrdinaryShareClass1 2023-12-31 04072458 core:Goodwill 2024-01-01 2024-12-31 04072458 core:PlantMachinery 2024-01-01 2024-12-31 04072458 core:FurnitureFittings 2024-01-01 2024-12-31 04072458 core:MotorVehicles 2024-01-01 2024-12-31 04072458 core:UKTax 2024-01-01 2024-12-31 04072458 core:UKTax 2023-04-01 2023-12-31 04072458 1 2024-01-01 2024-12-31 04072458 1 2023-04-01 2023-12-31 04072458 2 2024-01-01 2024-12-31 04072458 2 2023-04-01 2023-12-31 04072458 3 2024-01-01 2024-12-31 04072458 3 2023-04-01 2023-12-31 04072458 core:NetGoodwill 2023-12-31 04072458 core:NetGoodwill 2024-01-01 2024-12-31 04072458 core:PlantMachinery 2023-12-31 04072458 core:FurnitureFittings 2023-12-31 04072458 core:MotorVehicles 2023-12-31 04072458 2023-12-31 04072458 core:WithinOneYear 2024-12-31 04072458 core:WithinOneYear 2023-12-31 04072458 core:Non-currentFinancialInstruments 2024-12-31 04072458 core:Non-currentFinancialInstruments 2023-12-31 04072458 bus:OrdinaryShareClass1 2024-01-01 2024-12-31 04072458 bus:OrdinaryShareClass1 2024-12-31 04072458 bus:OrdinaryShareClass1 2023-12-31 04072458 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 04072458 bus:FRS102 2024-01-01 2024-12-31 04072458 bus:Audited 2024-01-01 2024-12-31 04072458 bus:FullAccounts 2024-01-01 2024-12-31 xbrli:pure xbrli:shares iso4217:GBP