REGISTERED NUMBER: 05333973 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements for the Period 1 August 2023 to 31 January 2025

for

A1 LOO HIRE LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

5

Statement of Comprehensive Income

9

Balance Sheet

10

Statement of Changes in Equity

11

Cash Flow Statement

12

Notes to the Cash Flow Statement

13

Notes to the Financial Statements

14

DIRECTORS:

Mr C R Owen

Mrs S E Pike

Mr R J Pike

SECRETARY:

Mrs S E Pike

REGISTERED OFFICE:

Silver Birches

Highland Avenue

Wokingham

Berkshire

RG41 4SP

REGISTERED NUMBER:

05333973 (England and Wales)

AUDITORS:

Camerons Accountancy Consultants Limited

Statutory Auditor

Chartered Accountants

9 Worton Park

Cassington

Witney

Oxfordshire

OX29 4SX

The directors present their strategic report for the period 1 August 2023 to 31 January 2025.

REVIEW OF BUSINESS

The results for the 18 months and financial position are shown in the annexed financial statements.

The Company changed its accounting period from 31st July to 31st January. Consequently due to the seasonal nature of the business there are 2 winter trading periods included in the accounts which have contributed to the loss for the period. Management accounts for the current year indicate that the Company will return to profitability for the year ended 31st January 2026.

The company operates within a competitive market with the emphasis on service levels as it deals with waste disposal. The Company's objective is to maximise shareholder wealth over the short and long term. The Board anticipates that this will be achieved by increasing market share and adapting to changes in regulations and consumer demands.

PRINCIPAL RISKS AND UNCERTAINTIES

In common with other businesses in the sector, the company faces technological, competitive and economic challenges. Plans are in place to deal with these challenges as they arise.

Financial key performance Indicators

Given the straightforward nature of the business, the company's directors are of the opinion that further analysis using Key Performance Indicators is not necessary for an understanding of the development, performance or position of the company.

Financial risk management objectives and policies

The company's principal financial instrument comprise cash and cash equivalents. The company has other financial instruments such as trade receivables and trade payables which arise from its operations.

The company is exposed to a variety of financial risks which result from its operating activities. The Directors are responsible for coordinating the company's risk management and focus on actively securing the company's short and medium term cash flows. The company does not actively engage in the trading of financial assets and has no financial derivatives. The most significant risks to which the company is exposed are described below.

Credit Risk

The company's credit risk is primarily attributable to its trade receivables and other debtors. The amounts presented in the Balance Sheet are net of any allowances for doubtful receivables. The company had a significant concentration of credit risk with one customer during the year, but this was appropriately controlled. The company manages this risk by applying credit risk mitigation techniques.

Liquidity risk

The company seeks to manage risks to ensure sufficient liquidity is available to meet foreseeable needs. The Directors prepare cash flow forecasts on a regular basis to identify any short term difficulties at an early stage.

OTHER AREAS

Employee Involvement

The company has continued its practice of keeping employees informed of matters affecting them as employees and the financial and economic factors affecting the performance of the Company.

Disabled employees

Applications for employment of disabled persons are given full and fair consideration for all vacancies in accordance with their aptitudes and abilities. In the event of an employee becoming disabled, every effort will be made to retain them in order that their employment within the company may continue.

Key Accounting policies

Principal accounting policies are included within Note 2

Cash Flows

Full details of cash flows generated by the business are disclosed within the Cash Flow Statement on page 11. The Company generates sufficient cash flow through its ordinary operations to achieve its objectives as set out above.

ON BEHALF OF THE BOARD:

Mrs S E Pike - Director

30 October 2025

The directors present their report with the financial statements of the company for the period 1 August 2023 to 31 January 2025.

DIVIDENDS

Dividends of £268,500 per share were paid to shareholders for the period to 31 January 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 August 2023 to the date of this report.

Mr C R Owen

Mrs S E Pike

Mr R J Pike

POLITICAL DONATIONS AND EXPENDITURE

The donations made during the year were not political donations

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

AUDITORS

The auditors, Camerons Accountancy Consultants Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mrs S E Pike - Director

30 October 2025

Opinion

We have audited the financial statements of A1 Loo Hire Limited (the 'company') for the period ended 31 January 2025 which comprise the Statement of Comprehensive Income, Balance Sheet, Statement of Changes in Equity, Cash Flow Statement and Notes to the Cash Flow Statement, 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 January 2025 and of its loss for the period 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.

Emphasis of matters

We draw attention to Note 19 of the financial statements, which describes a contingent liability which existed at the financial year end. Our opinion is not modified in respect of this matter.

We draw attention to Note 1 of the financial statements and the fact that the current financial statements cover an 18-month period ended 31 January 2025, whereas the comparative figures relate to a 12-month period ended 31 July 2023. As a result, the amounts presented are not directly comparable. Our opinion is not modified in respect of this matter.

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 four, 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. We have assessed the risk of material misstatement in respect of irregularities, including fraud (and Non-Compliance with Laws and Regulations) from commencement and acceptance of the audit, throughout audit testing and at completion. There are certain areas known to be of higher risk in our assessment of the entity which we highlight below and our response to these risks is shown in how and what we tested within the financial statements. The audit team also placed emphasis on how to ensure to look for and test irregularities and data that are not shown on the financial statements general ledger.

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

-

Consideration of the nature of the industry in which the company operates and its control environment. Given the nature of the company and the level of internal and external review it is subject to we concluded that irregularities are most likely to occur due to error rather than fraud. We did not conclude it is highly susceptible to material misstatement and tailored our audit approach accordingly. The team identified the area of related parties/ management override as holding the greatest risk for potential fraud and misstatement on the financial statements. Team members were briefed about this in the planning meeting.

-

Enquiries of management regarding their assessment of risks of irregularities. This is an area where more judgement and assessment was employed by the engagement team to accurately respond to the information provided by management. It is an area with qualitative information rather than quantitative requiring the highest level of scepticism in forming an opinion on the policies and procedures detailed by management;

-

Review of documentation on policies and procedures relating to compliance and fraud risk. We created an expectation of the laws and regulations that would affect the entity on an industry level as well as a financial one. We then held meetings with personnel to find where all relevant paperwork documenting compliance was held for external review, how often it was reviewed and confirmed the interaction of a third party to maintain regulatory compliance year on year. We consulted the financial regulatory framework for 2025 year end applicable to the entity of which we have a clear understanding and ability to confirm compliance;

-

Evaluation of internal controls to mitigate fraud and non-compliance;

-

Team discussions on potential fraud risks and indicators. Planning meetings held to focus team members' scepticism on certain accounting and industry areas that may be more susceptible to irregularities as well as review the team's knowledge and understanding of how to recognise non-compliance with laws and regulations and whether or not specialists were needed for consultation. Engagement Leader concluded engagement team has appropriate competence; and

-

Procedures addressing the risk of management override, as required by ISAs (UK). Within all areas of audit testing we considered the risk of management override and to what extent is was likely and achievable within the context of the part of the financial statements being tested. We documented how internal controls, IT systems, and third-party oversight mitigate the risk of management override and noted throughout as well as direct discussions with management in response to audit queries.

As with any entity being audited there is an inherent difficulty in detecting all irregularities due to such things as volume of transactions, location of connected operations and human interaction within the entity's financial data. However, the effectiveness of the entity's controls that is known and able to be tested, the change in cut off and extension of 2025 financial period to a point with lower seasonal activity and the adoption of improved software for audit testing and the procedures carried out by the audit team means the likelihood of detection was raised to an acceptable level in forming the final audit opinion.

The audit team has an understanding of the industry the entity operates in from prior year audits and research as well as carrying out an annual review of changes within the market, changes within industry and national legislation (applied to accounting areas as well). Key laws and regulations that have a direct impact on material values within the financial statements include the UK Companies Act 2006 and relevant tax legislation, UK Environment Act (2021), the Hazardous Waste (England and Wales) Regulations 2005, Employment Rights Act 1996 UK General Data Protection Regulation, Waste transport and carriers licensing, Environmental Protection Act and the Health and Safety at Work Act.

Some of our procedures to respond to risks identified included the following:

-

Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with the above mentioned significant laws and regulations;

-

Enquiring of entity staff in tax and compliance functions to identify any instances of non compliance;

-

Enquiring of management about any actual and potential litigation claims.

-

Review correspondence with HMRC;

-

Testing the appropriateness of journal entries and other adjustments susceptible to management override; and

-

Evaluating the business rationale of significant transactions outside the normal course of business.

The engagement team members were all briefed on the relevant laws and regulations at the time of audit known from previous years and current year research, and they were instructed to remain alert to any indications of fraud or non compliance with laws and regulations throughout the audit, and should there be any doubt to report findings to the engagement leader and consult a specialist in that legal or compliance area if needed.

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.

Adam Woolford (Senior Statutory Auditor)

for and on behalf of Camerons Accountancy Consultants Limited

Statutory Auditor

Chartered Accountants

9 Worton Park

Cassington

Witney

Oxfordshire

OX29 4SX

30 October 2025

TURNOVER

22,799,065

15,875,765

Cost of sales

18,215,604

12,140,168

GROSS PROFIT

4,583,461

3,735,597

Administrative expenses

6,069,935

3,802,595

OPERATING LOSS

4

(1,486,474

)

(66,998

)

Interest receivable and similar income

67,078

7,002

(1,419,396

)

(59,996

)

Interest payable and similar expenses

5

8,162

15,108

LOSS BEFORE TAXATION

(1,427,558

)

(75,104

)

Tax on loss

6

(315,156

)

556,929

LOSS FOR THE FINANCIAL PERIOD

(1,112,402

)

(632,033

)

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE PERIOD

(1,112,402

)

(632,033

)

FIXED ASSETS

Intangible assets

8

-

-

Tangible assets

9

6,242,037

7,677,402

Investments

10

2

2

6,242,039

7,677,404

CURRENT ASSETS

Debtors

11

3,932,102

5,554,448

Cash at bank and in hand

4,545,673

4,846,804

8,477,775

10,401,252

CREDITORS

Amounts falling due within one year

12

986,229

2,335,354

NET CURRENT ASSETS

7,491,546

8,065,898

TOTAL ASSETS LESS CURRENT LIABILITIES

13,733,585

15,743,302

CREDITORS

Amounts falling due after more than one year

13

(386

)

(37,207

)

PROVISIONS FOR LIABILITIES

16

(62,814

)

(386,308

)

NET ASSETS

13,670,385

15,319,787

CAPITAL AND RESERVES

Called up share capital

17

2

2

Retained earnings

18

13,670,383

15,319,785

SHAREHOLDERS' FUNDS

13,670,385

15,319,787

The financial statements were approved by the Board of Directors and authorised for issue on 30 October 2025 and were signed on its behalf by:

Mrs S E Pike - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 August 2022

2

16,294,730

16,294,732

Changes in equity

Dividends

-

(342,912

)

(342,912

)

Total comprehensive income

-

(632,033

)

(632,033

)

Balance at 31 July 2023

2

15,319,785

15,319,787

Changes in equity

Dividends

-

(537,000

)

(537,000

)

Total comprehensive income

-

(1,112,402

)

(1,112,402

)

Balance at 31 January 2025

2

13,670,383

13,670,385

Cash flows from operating activities

Cash generated from operations

1

2,267,576

1,063,162

Interest element of hire purchase payments paid

(8,162

)

(15,108

)

Tax paid

(145,843

)

(55,850

)

Net cash from operating activities

2,113,571

992,204

Cash flows from investing activities

Purchase of tangible fixed assets

(1,534,129

)

(2,873,422

)

Sale of tangible fixed assets

70,298

51,500

Interest received

67,078

7,002

Net cash from investing activities

(1,396,753

)

(2,814,920

)

Cash flows from financing activities

Loan repayments in year

(15,834

)

(10,866

)

Capital repayments in year

(94,356

)

(132,596

)

Amount withdrawn by directors

(370,759

)

(222,951

)

Equity dividends paid

(537,000

)

(342,912

)

Net cash from financing activities

(1,017,949

)

(709,325

)

Decrease in cash and cash equivalents

(301,131

)

(2,532,041

)

Cash and cash equivalents at beginning of period

2

4,846,804

7,378,845

Cash and cash equivalents at end of period

2

4,545,673

4,846,804

1.	RECONCILIATION OF LOSS BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

Period

1/8/23

to

Year ended

31/1/25

31/7/23

£

£

Loss before taxation

(1,427,558

)

(75,104

)

Depreciation charges

2,893,017

1,862,990

Loss/(profit) on disposal of fixed assets

6,180

(9,500

)

Finance costs

8,162

15,108

Finance income

(67,078

)

(7,002

)

1,412,723

1,786,492

Decrease in stocks

-

2,222

Decrease in trade and other debtors

2,065,696

410,389

Decrease in trade and other creditors

(1,210,843

)

(1,135,941

)

Cash generated from operations

2,267,576

1,063,162

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Period ended 31 January 2025

31/1/25

1/8/23

£

£

Cash and cash equivalents

4,545,673

4,846,804

Year ended 31 July 2023

31/7/23

1/8/22

£

£

Cash and cash equivalents

4,846,804

7,378,845

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/8/23

Cash flow

At 31/1/25

£

£

£

Net cash

Cash at bank and in hand

4,846,804

(301,131

)

4,545,673

4,846,804

(301,131

)

4,545,673

Debt

Finance leases

(106,627

)

94,356

(12,271

)

Debts falling due within 1 year

(10,866

)

-

(10,866

)

Debts falling due after 1 year

(16,219

)

15,833

(386

)

(133,712

)

110,189

(23,523

)

Total

4,713,092

(190,942

)

4,522,150

1.	STATUTORY INFORMATION

A1 Loo Hire 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.

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

During the reporting period, the company changed its accounting reference date from 31 July to 31 January. This change was made to align the financial year-end with a quieter period in the company’s operational cycle, allowing for a more efficient year-end close and audit process.

As a result, the current financial statements cover an extended period of 18 months, from 1 August 2023 to 31 January 2025, compared to the prior period of 12 months. Consequently, the comparative figures presented in these financial statements are not entirely comparable.

The change has been made in accordance with the requirements of FRS 102 and the Companies Act 2006, and has been duly notified to Companies House.

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.

Preparation of consolidated financial statements

The financial statements contain information about A1 Loo Hire Limited as an individual company. The company has not prepared consolidated financial statements on the basis that its subsidiary is immaterial to the group as a whole. The company is exempt under section 402 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 recognised to the extent that it is probable that economic benefit will flow to the company and that the associated turnover can be reliably measured. Turnover is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, and Value Added Tax.

Turnover arising from the hire of good is recognised on a straight line basis over the period of the rental. Turnover arising from associated services is recognised on performance.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2021, was amortised evenly over its estimated useful life of one year.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Long leasehold

-

2% on cost

Improvements to property

-

15% on reducing balance

Plant and machinery

-

25% on cost and 20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

25% on reducing balance

Freehold buildings are stated at cost less accumulated depreciation and any accumulated impairment losses. Freehold land is not depreciated, as it is considered to have an indefinite useful life.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the period comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet.

The interest element of these obligations is charged to the profit and loss over the relevant period.

The capital element of the future payments is treated as a liability.

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.

Provisions and contingent liabilities

Provisions are recognised when an event has taken place that gives rise to a legal or constructive obligation, a transfer of economic benefits is probable, and a reliable estimate can be made. Provisions are measured as the best estimate of the amount required to settle the obligation, considering the related risks and uncertainties, and the related increases are generally charged as an expense to profit or loss.

A contingent liability is either a possible but uncertain obligation or a present obligation that is not recognised because a transfer of economic benefits is not probable. A contingent liability also arises if a present obligation exists, but the amount required to settle it cannot be reliably estimated. Contingent liabilities are disclosed in the financial statements unless the probability of an outflow of resources is remote.

3.	EMPLOYEES AND DIRECTORS

Period

1/8/23

to

Year ended

31/1/25

31/7/23

£

£

Wages and salaries

5,909,934

3,790,539

Social security costs

567,261

379,614

Other pension costs

134,374

76,809

6,611,569

4,246,962

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

Period

1/8/23

to

Year ended

31/1/25

31/7/23

Wokingham

28

34

Bridgend

29

27

Coventry

15

15

Oxford

13

15

Portsmouth

15

13

Essex

9

8

Events

11

11

120

123

Period

1/8/23

to

Year ended

31/1/25

31/7/23

£

£

Directors' remuneration

132,042

84,000

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

1

1

4.	OPERATING LOSS

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

Period

1/8/23

to

Year ended

31/1/25

31/7/23

£

£

Other operating leases

39,922

33,433

Depreciation - owned assets

2,843,133

1,663,396

Depreciation - assets on hire purchase contracts

49,883

199,593

Loss/(profit) on disposal of fixed assets

6,180

(9,500

)

Auditors' remuneration

21,500

20,000

Auditors' remuneration for non audit work

23,855

11,270

5.

INTEREST PAYABLE AND SIMILAR EXPENSES

Period

1/8/23

to

Year ended

31/1/25

31/7/23

£

£

Hire purchase

8,162

15,108

6.

TAXATION

Analysis of the tax (credit)/charge

The tax (credit)/charge on the loss for the period was as follows:

Period

1/8/23

to

Year ended

31/1/25

31/7/23

£

£

Current tax:

UK corporation tax

8,338

422,932

Deferred tax

(323,494

)

133,997

Tax on loss

(315,156

)

556,929