REGISTERED NUMBER: 02711480 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2024

FOR

ALANDALE SCAFFOLDING GROUP LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Income Statement

8

Other Comprehensive Income

9

Balance Sheet

10

Statement of Changes in Equity

11

Notes to the Financial Statements

12

DIRECTORS:

D T Bulman

P E Morgan

SECRETARY:

Swanarrow Limited

REGISTERED OFFICE:

1 Brook Court

Blakeney Road

Beckenham

Kent

BR3 1HG

REGISTERED NUMBER:

02711480 (England and Wales)

AUDITORS:

AGK Partnership Ltd

Chartered Accountants & Statutory Auditors

1 Kings Avenue

London

N21 3NA

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

The group continues to focus on the delivery of quality and robust services from the solid foundations it has laid over several years to overcome difficult trading conditions due to rise in labour and material prices, and other economic and sector challenges.

Taking the above into account, the group as delivered a satisfactory set of results in 2024 due to tight control of finances and reinvesting into the group to ensure sustainability.

The group's strategy has proven to be robust, with a strong emphasis on improving financial returns in 2024 and beyond, with its aim to deliver competitive and quality operational performance and achieve its targeted financial returns.

The group's ultimate parent company and other companies within the group have continued to provide support, and in conjunction with the previous retention of reserves has allowed the business to withstand the challenging economic climate the company has faced and will continue to face over the coming years.

REVIEW OF BUSINESS

During the period, the group's emphasis is to focus on product delivery, Health & Safety Management and Quality Control, whilst also integrating key departments to create better service delivery for clients. Due to the measures taken in the previous periods the group has delivered a strong set of results despite the challenging economic climate.

PRINCIPAL RISKS AND UNCERTAINTIES

The group has minimised its risks and uncertainties by seeking to lead the way in providing innovative product and Health & Safety solutions within the sector and continually seek to improve the services we provide.

CONCLUSIOON

The group's long-term vision, together with its strict capital discipline has enabled it to withstand the economic and industry uncertainties and challenges during the period.

ON BEHALF OF THE BOARD:

P E Morgan - Director

26 September 2025

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

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of renting yard to group companies, plant hire and scaffolding services.

DIVIDENDS

No dividends will be distributed for the year ended 31 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.

D T Bulman

P E Morgan

PRINCIPAL RISKS, UNCERTAINTIES AND FINANCIAL INSTRUMENTS

The financial instruments are comprised of finance leases, inter company balances, cash and liquid resources, debtors, creditors and accrued expenses.

The directors consider the most significant risk in respect of financial assets and liabilities is that relating to credit risk on trade debtors. This is addressed via normal credit control procedures and adequate debt provisioning.

EMPLOYEES

The group has well developed policies for fair and equal treatment of all colleagues, employment of disabled persons and colleague participation. During employment each group company seeks to work with each individual, taking into account their personal circumstances, to enable them to reach and maximise their potential.

For many years, the group has worked alongside major organisations, such as Unite and Bounced Back Foundation Limited to help integrate those who find difficulty in securing employment due to disability, incapacity or other personal circumstances, back into the workplace.

The group applies the same criteria to disabled persons as it does to other employees and potential employees and is prepared, where necessary, to offer retraining to any of its employees who develops a disability.

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 he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, AGK Partnership Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

P E Morgan - Director

26 September 2025

Opinion

We have audited the financial statements of Alandale Scaffolding Group 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 three, 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 misstatement in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below:

- We obtained an understanding of the legal and regulatory frameworks that are applicable to the company and determined that the most significant frameworks which are directly relevant to specific assertions in the financial statements are those that relate to the reporting framework (FRS and the Companies Act 2006) and the relevant tax compliance regulations.

- In addition, we concluded that there are certain significant laws and regulations which may have an effect on the determination of the amounts and disclosures in the financial statements being those laws and regulations relating to environmental, occupational health and safety and data protection.

We understood how the company is complying with those frameworks by making enquiries of management and those responsible for legal and compliance procedures.

We assessed the susceptibility of the company's financial statements to material misstatement, including how fraud might occur by meeting with management to understand where it considered there was susceptibility to fraud. We also considered performance targets and their influence on efforts made by management to manage earnings or influence the perceptions of analysts. We considered the programs and controls that the group has established to address risks identified, or that otherwise prevent, deter, and detect fraud; and how senior management monitors those programs and controls. Where the risk was higher, we performed audit procedures to address each identified fraud risk. These procedures included testing manual journals and challenging the assumptions made by management in their significant accounting estimates. Our audit procedures were designed to provide reasonable assurance that the financial statements were free from fraud or error.

? Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations identified in the paragraphs above. Our procedures involved: journal entry testing, with a focus on manual journals and journals indicating large or unusual transactions based on our understanding of the business, review of legal and professional expenditure and supporting invoices; enquiries of those responsible for legal and compliance procedures, company management, and divisional management; and focused testing on laws and regulations that could give rise to a material misstatement in the company's financial statements.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indicators of fraud or non-compliance with laws and regulations throughout the audit.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. We are not responsible for preventing non-compliance or fraud and cannot be expected to detect non compliance with all laws and regulations.

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.

Alekos Christofi (FCCA) (Senior Statutory Auditor)

for and on behalf of AGK Partnership Ltd

Chartered Accountants & Statutory Auditors

1 Kings Avenue

London

N21 3NA

26 September 2025

TURNOVER

3

2,702,102

900,000

Administrative expenses

1,087,908

963,363

1,614,194

(63,363

)

Other operating income

2

43

OPERATING PROFIT/(LOSS)

5

1,614,196

(63,320

)

Income from shares in group undertakings

600,000

600,000

PROFIT BEFORE TAXATION

2,214,196

536,680

Tax on profit

6

775,895

364,902

PROFIT FOR THE FINANCIAL YEAR

1,438,301

171,778

PROFIT FOR THE YEAR

1,438,301

171,778

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

1,438,301

171,778

FIXED ASSETS

Tangible assets

7

6,948,349

4,237,852

Investments

8

150

150

6,948,499

4,238,002

CURRENT ASSETS

Debtors

9

817,725

778,596

Cash at bank

688,093

671,717

1,505,818

1,450,313

CREDITORS

Amounts falling due within one year

10

6,704,106

6,152,300

NET CURRENT LIABILITIES

(5,198,288

)

(4,701,987

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,750,211

(463,985

)

PROVISIONS FOR LIABILITIES

11

1,514,005

738,110

NET ASSETS/(LIABILITIES)

236,206

(1,202,095

)

CAPITAL AND RESERVES

Called up share capital

12

150

150

Retained earnings

13

236,056

(1,202,245

)

SHAREHOLDERS' FUNDS

236,206

(1,202,095

)

The financial statements were approved by the Board of Directors and authorised for issue on 26 September 2025 and were signed on its behalf by:

P E Morgan - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 January 2023

150

(1,374,023

)

(1,373,873

)

Changes in equity

Total comprehensive income

-

171,778

171,778

Balance at 31 December 2023

150

(1,202,245

)

(1,202,095

)

Changes in equity

Total comprehensive income

-

1,438,301

1,438,301

Balance at 31 December 2024

150

236,056

236,206

1.	STATUTORY INFORMATION

Alandale Scaffolding Group 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 requirements of paragraphs 11.42, 11.44, 11.45, 11.47, 11.48(a)(iii), 11.48(a)(iv), 11.48(b) and 11.48(c);

•

the requirements of paragraphs 12.26, 12.27, 12.29(a), 12.29(b) and 12.29A;

•

the requirements of paragraphs 26.18(b), 26.19 to 26.21 and 26.23;

•

the requirements of paragraphs 29.28(b) and 29.29;

•

the requirement of paragraph 33.7;

•

the requirements of paragraph 24(b) of IFRS 6.

Preparation of consolidated financial statements

The financial statements contain information about Alandale Scaffolding Group Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.

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.

Turnover

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

Revenue is recognised when the amount of turnover can be measured reliably and it is probable the economic benefits will flow to the company. Revenue is recognised on a straight-line basis over the period of the rental or hire agreement as the service is provided.

Tangible fixed assets

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

Plant and machinery

-

10% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on reducing balance

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost less impairments.

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.

Cash and cash equivalents

Cash and cash equivalents in the statement of financial position comprise cash at banks and in hand, short term deposits with an original maturity date of one month. Cash equivalents are defined as short-term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value.

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.

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.

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

£

£

Hire of assets

2,702,102

900,000

2,702,102

900,000

An analysis of turnover by geographical market is given below:

2024

2023

£

£

United Kingdom

2,702,102

900,000

2,702,102

900,000

4.	EMPLOYEES AND DIRECTORS

There were no staff costs for the year ended 31 December 2024 nor for the year ended 31 December 2023.

2024

2023

£

£

Directors' remuneration

-

-

5.	OPERATING PROFIT/(LOSS)

The operating profit (2023 - operating loss) is stated after charging:

2024

2023

£

£

Depreciation - owned assets

863,271

536,293

Loss on disposal of fixed assets

193,781

326,125

Auditors' remuneration

10,000

-

6.

TAXATION

Analysis of the tax charge

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

2024

2023

£

£

Deferred tax

775,895

364,902

Tax on profit

775,895

364,902

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

2,214,196

536,680

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

553,549

134,170

Effects of:

Capital allowances in excess of depreciation

(802,349

)

(355,358

)

Utilisation of tax losses

350,355

289,658

Loss on disposal of assets

48,445

81,530

Deferred tax

775,895

364,902

Income from shares in group undertakings

(150,000

)

(150,000

)

Total tax charge

775,895

364,902

7.	TANGIBLE FIXED ASSETS

Plant and

Motor

Computer

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 January 2024

5,225,805

565,357

71,146

5,862,308

Additions

3,704,396

248,636

17,761

3,970,793

Disposals

(626,306

)

(51,606

)

-

(677,912

)

At 31 December 2024

8,303,895

762,387

88,907

9,155,189

DEPRECIATION

At 1 January 2024

1,270,536

299,278

54,642

1,624,456

Charge for year

728,251

123,713

11,307

863,271

Eliminated on disposal

(249,146

)

(31,741

)

-

(280,887

)

At 31 December 2024

1,749,641

391,250

65,949

2,206,840

NET BOOK VALUE

At 31 December 2024

6,554,254

371,137

22,958

6,948,349

At 31 December 2023

3,955,269

266,079

16,504

4,237,852

8.	FIXED ASSET INVESTMENTS

Shares in

group

undertakings

£

COST

At 1 January 2024

and 31 December 2024

150

NET BOOK VALUE

At 31 December 2024

150

At 31 December 2023

150

The company's investments at the Balance Sheet date in the share capital of companies include the following:

Alandale Plant & Scaffolding Limited

Registered office: 1 Brook Court, Blakeney Road, Beckenham, Kent, BR3 1HG

Nature of business: Hire of plant & scaffolding

%

Class of shares:

holding

Ordinary

100.00

2024

2023

£

£

Aggregate capital and reserves

2,302,198

2,198,424

Profit for the year

703,774

740,600

9.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade debtors

38,310

154,864

Other debtors

779,373

623,692

Tax

42

40

817,725

778,596

10.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2024

2023

£

£

Trade creditors

3,034,039

388,658

Amounts owed to group undertakings

3,665,067

5,763,642

Accrued expenses

5,000

-

6,704,106

6,152,300

11.	PROVISIONS FOR LIABILITIES

2024

2023

£

£

Deferred tax

1,514,005

738,110

Deferred

tax

£

Balance at 1 January 2024

738,110

Accelerated capital allowances

775,895

Balance at 31 December 2024

1,514,005

12.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2024

2023

value:

£

£

150

Ordinary

1

150

150

13.

RESERVES

Retained

earnings

£

At 1 January 2024

(1,202,245

)

Profit for the year

1,438,301

At 31 December 2024

236,056

14.	ULTIMATE PARENT COMPANY

Alandale Holdings Ltd is regarded by the directors as being the company's ultimate parent company.

The company in which the result of the subsidiaries are consolidated is that headed by Alandale Holdings Limited which is incorporated in the United Kingdom. The consolidated financial statements of this company are available to the public and may be obtained from company's registered office at 1 Brook Court, Blakeney Road, Beckenham, Kent, BR3 1HG.

15.	RELATED PARTY DISCLOSURES

Entities with control, joint control or significant influence over the entity

2024

2023

£

£

Amount due to related party

3,665,067

5,763,642

Entities over which the entity has control, joint control or significant influence

2024

2023

£

£

Sales

1,800,000

900,000

Other related parties

2024

2023

£

£

Sales

900,000

-

16.	ULTIMATE CONTROLLING PARTY

The company was under the control of P E Morgan during the period ended 31 December 2024.

17.	GROUP ACCOUNTS

The company has taken advantage under section 400 Companies Act 2006 from the requirement to prepare Group accounts.