REGISTERED NUMBER: 03073281 (England and Wales)

STOW (UK) LIMITED

STRATEGIC REPORT,

REPORT OF THE DIRECTORS AND

AUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED

31 DECEMBER 2024

Page

Company Information

1

Strategic Report

2

Report of the Directors

5

Report of the Independent Auditors

6

Income Statement

10

Other Comprehensive Income

11

Balance Sheet

12

Statement of Changes in Equity

13

Notes to the Financial Statements

14

DIRECTORS:

J A P De Vuyst

P-Man Bv represented by Philip Mylle

Tom Gysens Bv represented by Tom Gysens

REGISTERED OFFICE:

4e Sherwood Road

Sherwood Road

Bromsgrove

Worcestershire

B60 3DR

REGISTERED NUMBER:

03073281 (England and Wales)

AUDITORS:

Xeinadin Audit Limited

Sidings House

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

The directors present their strategic report for the year ended 31 December 2024.

REVIEW OF BUSINESS

The principal activity of Stow (UK) Limited is the design and installation of storage solutions, typically used in stores, warehouses and distribution services.

FUTURE REVIEW

The trading environment continues to look demanding with the construction sector continuing to throw it's challenges. We are expecting a similar trading appetite to be present for the remainder of 2025 to that which was faced in 2024 and the 2025 year to date. We continue to review and mitigate costs throughout our operations, passing on inflationary costs wherever possible, but in line with the expectations of our sales markets. The directors believe the Company is appropriately poised to negate these challenges and has experience to turn hardship into opportunity.

KEY PERFORMANCE INDICATORS

The company's key performance indicators are both financial and non-financial measures:

2024

2023

£

£

Turnover

18,412,386

14,267,215

Gross Profit

1,926,888

1,853,854

Gross Profit Percentage

10.47%

12.99%

Net Profit/(Loss) before Tax

1,068,526

583,787

Cash at Bank and in hand

367

680

Net Assets

1,231,154

530,263

Net Current Assets / (Liabilities)

(759,460)

(1,866,165)

The company achieved growth in 2024, driven by increased turnover in comparison to the prior account period. The 2023 year was a difficult year, caused by volatility in the economy and construction market. This saw higher interest rates, higher construction prices and ultimately affected consumer appetite. These restraints somewhat diminished in 2024, hence the growth.The economy has now stabilised which has contributed to the increase in turnover.

Going Concern

Whilst the Report of the directors and Financial Statements are focused on the financial results from 2024, the company's directors are mindful of the impacts of the macroeconomic conditions on the short to medium term resilience of the company. Due to the uncertainty caused by the macroeconomic landscape, the directors have looked at the resilience of the company to stay in business over the next 12 months. Three key measures have been looked at to determine if that position is reasonable, namely, income, expenditure, and cash flow. Based on a forecast of the likely activity in each of these areas the directors are satisfied that this position remains appropriate.

Cash flow

Based on the forecasted income and expenditure cash flow remains at a level above which is required to meet the debts of the company as they fall due.The company's activities expose it to a number of financial risks including cash flow risk, credit risk, liquidity risk and price risk.

The use of financial derivatives is governed by the company's policies approved by the board of directors, which provide principles on the use of financial derivatives to manage these risks. The companies does not se derivative financial instruments for speculative purposes.

PRINCIPAL RISKS AND UNCERTAINTIES

The directors continually review and monitor the key risks facing the company in order to manage the business and deliver the company's strategy. The key risks and uncertainties affecting the company relate to the demand in the market for infrastructure and building, the domestic and foreign competitors, the design liability, the exchange rate movements and the credit and liquidity risk.

The company's principal financial instruments are Sterling cash, other loans (intra group financing) and operating leases along with trade debtors and trade creditors under its normal course of business. Risk management is a regular subject of board discussion and whilst the company does not have a material exposure in any of the areas mentioned, the board takes appropriate action when necessary. The strong cost inflation and the increased interest rates due to the more restrictive monetary policy of the central banks to fight the inflation, are slowing down the building industry.

Business Risk

Main current business risks are associated with two major material components of the racking solutions stow group is manufacturing, being steel and energy (electricity). 2022 developments in Ukraine have indeed had severe impacts on both steel and energy prices. While the price risk mechanism at stow group is designed to cover this, the further Ukraine developments might stall customer's decisions on future investments.

Price Risk

The company prices up individual jobs as orders are received to ensure the job is financially viable and to mitigate the risk that the company fails to properly match sales prices to purchase prices. This procedure ensures that the business maintains its trading margins and limits its exposure to variations in market prices.

Foreign currency risk

The company trades predominantly in £ Sterling for the majority of purchases and sales but has a small percentage that is exposed to the risk of changes in foreign exchange rates. Other than Sterling, the company makes purchases and sells product in Euros and whilst every attempt is made to balance off purchases with sales, the company periodically buys and sells Euros to mitigate risk.

Credit risk

The company's credit risk relates to trade debtors. The company has credit insurance in place which covers the majority of the outstanding debtor balance. Uninsured debtors are managed by continually monitoring the aggregate amount and duration of exposure, depending on customer experience and payment performance.

Liquidity risk

The company operates as part of the Stow group that provides liquidity assurance in addition to the Company's own cash reserves.

EMPLOYEES

The Company continues to supplement staff competencies in key technical areas through internal skills development and training. The Company remains an equal opportunities employer and implements rigorous health and safety management processes.

ENVIRONMENT

The company endeavour to minimise any adverse impact of its activities on the environment.

EVENTS SUBSEQUENT TO YEAR-END

There were no other significant events worthy of mention after the end of the financial year 2024.

ON BEHALF OF THE BOARD:

J A P De Vuyst - Director

29 September 2025

The directors present their report with the financial statements of the company for the year ended 31 December 2024.

DIVIDENDS

No dividends will be distributed for the year ended 31st December 2024.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2024 to the date of this report.

J A P De Vuyst

P-Man Bv represented by Philip Mylle

Tom Gysens Bv represented by Tom Gysens

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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 AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that she ought to have taken as a director in order to make herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Xeinadin Audit Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

J A P De Vuyst - Director

29 September 2025

Opinion

We have audited the financial statements of Stow (UK) Limited (the 'company') for the year ended 31 December 2024 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the 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 Auditors' 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 directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether 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 the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

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 identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where 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.

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page five, 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 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.

Auditors' 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 a Report of the Auditors 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:

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

Based on our understanding of the company, we identified that the principal risks of non-compliance with laws and

regulations related to building regulations and corporation tax legislation and we considered the extent to which

non-compliance might have a material effect on the financial statements. As part of this assessment we considered both quantitative and qualitative factors. We also considered those laws and regulations that have a direct impact on the preparation on the financial statements, such as the Companies Act 2006 and FRS 102.

We evaluated management's incentives and opportunities for fraudulent manipulation of the financial statements which included the risk of management override of controls. We determined that the principal risks were related to posting inappropriate journal entries, omitting, advancing or delaying recognition of events and transactions that have occurred during or after the reporting period, and potential management bias in the determination of accounting estimates or judgements to manipulate results.

Audit procedures performed by the engagement team include:

- Enquiring of and obtaining written representation from management in relation to known or suspected instances of

non-compliance with laws and regulations and fraud;

- Evaluation of management's controls designed to prevent and detect irregularities;

- Identifying and, where relevant, testing journal entries posted by senior management or with unusual combinations;

- Assessing and evaluating the business rationale of significant transactions outside the normal course of business;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with

applicable laws and regulations;

- Incorporating elements of unpredictability into the nature, timing and/or extent of audit procedures performed.

There are inherent limitations in the audit procedures described above and the further removed non-compliance with

laws and regulations is from the events and transactions reflected in the financial statements, the less likely we would become aware of it. 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 for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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 a Report of the Auditors 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.

Andrew Cribb FCA (Senior Statutory Auditor)

for and on behalf of Xeinadin Audit Limited

Sidings House

Sidings Court

Lakeside

Doncaster

South Yorkshire

DN4 5NU

29 September 2025

TURNOVER

3

18,412,386

14,267,215

Cost of sales

16,485,498

12,413,361

GROSS PROFIT

1,926,888

1,853,854

Administrative expenses

1,633,959

1,800,713

292,929

53,141

Other operating income

936,939

720,973

OPERATING PROFIT

5

1,229,868

774,114

Interest receivable and similar income

11,681

1,132

1,241,549

775,246

Interest payable and similar expenses

6

173,023

191,459

PROFIT BEFORE TAXATION

1,068,526

583,787

Tax on profit

7

367,635

233,105

PROFIT FOR THE FINANCIAL YEAR

700,891

350,682

PROFIT FOR THE YEAR

700,891

350,682

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

700,891

350,682

FIXED ASSETS

Intangible assets

9

1,988,037

2,385,596

Tangible assets

10

2,577

10,977

1,990,614

2,396,573

CURRENT ASSETS

Stocks

11

313,684

53,554

Debtors

12

2,120,218

4,284,657

Cash in hand

367

680

2,434,269

4,338,891

CREDITORS

Amounts falling due within one year

13

3,193,729

6,205,056

NET CURRENT LIABILITIES

(759,460

)

(1,866,165

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,231,154

530,408

PROVISIONS FOR LIABILITIES

15

-

145

NET ASSETS

1,231,154

530,263

CAPITAL AND RESERVES

Called up share capital

16

220,000

220,000

Retained earnings

17

1,011,154

310,263

SHAREHOLDERS' FUNDS

1,231,154

530,263

The financial statements were approved by the Board of Directors and authorised for issue on 29 September 2025 and were signed on its behalf by:

J A P De Vuyst - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2023

220,000

(40,419

)

179,581

Changes in equity

Total comprehensive income

-

350,682

350,682

Balance at 31 December 2023

220,000

310,263

530,263

Changes in equity

Total comprehensive income

-

700,891

700,891

Balance at 31 December 2024

220,000

1,011,154

1,231,154

1.	STATUTORY INFORMATION

Stow (UK) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirement of paragraph 3.17(d);

•

the requirement of paragraph 33.7.

This information is included in the consolidated financial statements of Optimus Midco BV, as at 31 December 2024 and these consolidated financial statements may be obtained from Industriepark 6b, 8587 SPIERE-HELKIJN, Belgium.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Revenue

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Long term contract revenues are recognised when the outcome of the transaction can be assessed reliably. Revenue is recognised by reference to the stage of completion which is dependant on the nature of the contract, but will generally be based on costs incurred up to the reporting date or achievement of contractual milestones where appropriate.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2019, is being amortised evenly over its estimated useful life of ten years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition intangible assets are measured at cost, less any accumulated amortisation or accumulated impairment losses.

Computer software is being amortised evenly over its useful life of three years.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Improvements to property

-

20% on cost

Plant and machinery

-

33% on reducing balance and 10% on reducing balance

Computer equipment

-

33% on reducing balance and 10% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

Hire purchase and leasing commitments

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

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by class of business is given below:

2024

2023

£

£

Sale of goods

13,149,111

8,716,765

Contract revenue

5,263,275

5,550,450

18,412,386

14,267,215

4.	EMPLOYEES AND DIRECTORS

2024

2023

£

£

Wages and salaries

945,412

980,195

Social security costs

114,296

111,500

Other pension costs

17,544

6,517

1,077,252

1,098,212

The average number of employees during the year was as follows:

2024

2023

Administration and finance

4

6

Sales and marketing

3

7

Engineering

9

6

Other

3

5

19

24

2024

2023

£

£

Directors' remuneration

-

-

5.	OPERATING PROFIT

The operating profit is stated after charging/(crediting):

2024

2023

£

£

Other operating leases

52,525

54,798

Depreciation - owned assets

8,400

12,456

Goodwill amortisation

397,559

397,600

Auditors' remuneration

26,000

24,250

Foreign exchange differences

(541,043

)

(297,672

)

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

2024

2023

£

£

Bank interest

-

18,909

Other interest

173,023

172,550

173,023

191,459

7.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2024

2023

£

£

Current tax:

UK corporation tax

368,379

208,429

Deferred tax

(744

)

24,676

Tax on profit

367,635

233,105

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

2024

2023

£

£

Profit before tax

1,068,526

583,787

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2023 - 25%)

267,132

145,947

Effects of:

Expenses not deductible for tax purposes

100,503

100,512

Utilisation of tax losses

-

(26,378

)

Change in tax rate

-

13,024

Total tax charge

367,635

233,105

8.	JUDGEMENTS IN APPLYING ACCOUNTING POLICIES AND KEY SOURCES OF ESTIMATION UN

In preparing these financial statements, the directors have made the following judgements:

- Profit associated with a long term contract can be recognised only where a profitable outcome can be estimated reliably. Estimation of the outcome requires estimates of the stage of completion.

- Determine an appropriate provision for bad and doubtful debts by assessing the recoverability of all balances on a balance by balance basis.

-Determine the period of useful economic life and any residual value of all tangible fixed assets and goodwill in order to write off the value of each asset over that period.

9.	INTANGIBLE FIXED ASSETS

Computer

Goodwill

software

Totals

£

£

£

COST

At 1 January 2024

and 31 December 2024

3,975,994

9,383

3,985,377

AMORTISATION

At 1 January 2024

1,590,398

9,383

1,599,781

Amortisation for year

397,559

-

397,559

At 31 December 2024

1,987,957

9,383

1,997,340

NET BOOK VALUE

At 31 December 2024

1,988,037

-

1,988,037

At 31 December 2023

2,385,596

-

2,385,596

10.	TANGIBLE FIXED ASSETS

Improvements

to

Plant and

Computer

property

machinery

equipment

Totals

£

£

£

£

COST

At 1 January 2024

and 31 December 2024

22,436

11,054

39,000

72,490

DEPRECIATION

At 1 January 2024

17,654

10,731

33,128

61,513

Charge for year

4,414

276

3,710

8,400

At 31 December 2024

22,068

11,007

36,838

69,913

NET BOOK VALUE

At 31 December 2024

368

47

2,162

2,577

At 31 December 2023

4,782

323

5,872

10,977

11.

STOCKS

2024

2023

£

£

Work-in-progress

313,684

53,554