Company registration number 13858190 (England and Wales)
DT (YORKSHIRE) HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
DT (YORKSHIRE) HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr S R Storey
Mr D J Mumby
Mr D P Colton
Mr J E Buckley
Mr M A Powell
Secretary
Ms S T Whitehead
Company number
13858190
Registered office
Unit 3 Sandall Carr Road
Kirk Sandall
Doncaster
South Yorkshire
DN3 1QL
Auditor
Henton & Co LLP
Northgate
118 North Street
Leeds
England
LS2 7PN
DT (YORKSHIRE) HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2 - 3
Independent auditor's report
4 - 6
Group statement of comprehensive income
7
Group balance sheet
8
Company balance sheet
9
Group statement of changes in equity
10
Company statement of changes in equity
11
Group statement of cash flows
12
Company statement of cash flows
13
Notes to the financial statements
14 - 28
DT (YORKSHIRE) HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present the strategic report for the year ended 31 March 2025.

Review of the Year

Like many industries, ours has had another challenging year. Turnover decreased by 11.6% to £26,808,122 and we continued to see price increases within the supply chain, along with NIC and minimum wage increases. Whilst we did pass on the increases where possible, we did see a reduction in Gross Margin from 37.40% to 36.29%. We continued to review our overhead on a regular basis and adjusted accordingly, resulting in a healthy profit before tax of £2,745,695 (10.24%) a reduction on 2024 (12.59%).

Cash flow from operations remained good at £3.8m and investment in machinery and vehicles continued with capital expenditure of £ 602k.

EBITDA for 2025 was £3,652,265 with total capital and reserves of £11,439,622.

Significant Risks

The risk that the company considers most significant is the lack of consumer confidence due to continuing uncertainty over the economy.

The market is extremely competitive and while the industry continues to be over capacity, some competitors will continue to reduce their margins significantly in order to fill that spare capacity.

Exposure to bad debt is managed with constant monitoring of our customers and enhanced due diligence when offering terms for new business.

Future Developments

The company is continuing with the introduction of new products to its existing customer base and concentrating on maintaining service levels to ensure that both margins and the customer base is protected, especially at a time where the industry is seeing business failures due to low margins and under investment.

We will continue with investment to ensure that we are at the forefront of product innovation and to increase productivity.

The company is very well placed to prosper once market conditions improve.

Post year end, DT (Yorkshire) Holdings Limited settled their preference shares.

On behalf of the board

Mr D P Colton
Director
4 November 2025
DT (YORKSHIRE) HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company and group continued to be that of a holding company.

Results and dividends

The results for the year are set out on page 7.

Ordinary dividends were paid amounting to £115,384. The directors do not recommend payment of a further dividend.

Preference dividends were paid amounting to £220,216. The directors do not recommend payment of a final dividend.

Directors

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

Mr S R Storey
Mr D J Mumby
Mr D P Colton
Mr J E Buckley
Mr M A Powell
Energy and carbon report

As the group has not consumed more than 40,000 kWh of energy in this reporting period, it qualifies as a low energy user under these regulations and is not required to report on its emissions, energy consumption or energy efficiency activities.

Statement of directors' responsibilities

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

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group 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;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and 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 group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

DT (YORKSHIRE) HOLDINGS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
Statement of disclosure to auditor

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

On behalf of the board
Mr D P Colton
Director
4 November 2025
DT (YORKSHIRE) HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF DT (YORKSHIRE) HOLDINGS LIMITED
- 4 -
Opinion

We have audited the financial statements of DT (Yorkshire) Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 31 March 2025 which comprise the group statement of comprehensive income, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows, the company statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 March 2025 and of the group's profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and parent 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 group's and parent company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. Our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

- T he information given in the strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

DT (YORKSHIRE) HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF DT (YORKSHIRE) HOLDINGS LIMITED
- 5 -
Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their environment obtained in the course of the audit, we have not identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company 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 directors' r esponsibilities s tatement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the parent 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 parent company or to cease operations, or have no realistic alternative but to do so.

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

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

- Reviewed the nature of the industry and sector, the control environment and business performance for the year.

- Identifying the laws and regulations the company operates within and enquiring with management if they are aware of any non compliance issues.

- Discussed how and where fraud may occur with all members of the audit engagement team.

- In line with all audits under ISAs (UK) we were required to perform tests to respond to the risk of management override. We tested the appropriateness of journal entries, evaluated the judgements made for accounting estimates to assess if any bias, and assessed the rationale behind any significant or unusual transactions.

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

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

DT (YORKSHIRE) HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF DT (YORKSHIRE) HOLDINGS LIMITED
- 6 -
Christopher Howitt (Senior Statutory Auditor)
For and on behalf of Henton & Co LLP, Statutory Auditor
Chartered Accountants
Northgate
118 North Street
Leeds
England
LS2 7PN
4 November 2025
DT (YORKSHIRE) HOLDINGS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
2025
2024
Notes
£
£
Turnover
3
26,808,122
30,359,544
Cost of sales
(17,078,285)
(19,005,476)
Gross profit
9,729,837
11,354,068
Administrative expenses
(7,518,523)
(8,074,947)
Operating profit
4
2,211,314
3,279,121
Interest receivable and similar income
7
40,320
45,468
Interest payable and similar expenses
8
(192,775)
(416,468)
Profit before taxation
2,058,859
2,908,121
Tax on profit
9
(650,614)
(790,303)
Profit for the financial year
1,408,245
2,117,818
Other comprehensive income
Revaluation of tangible fixed assets
974,421
-
0
Total comprehensive income for the year
2,382,666
2,117,818
Profit for the financial year is all attributable to the owners of the parent company.
Total comprehensive income for the year is all attributable to the owners of the parent company.

The notes on pages 14 to 28 form part of these financial statements.

DT (YORKSHIRE) HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
11
4,085,825
4,669,514
Tangible assets
12
6,269,825
5,610,744
10,355,650
10,280,258
Current assets
Stocks
15
2,094,790
2,098,717
Debtors
16
3,046,121
2,802,090
Cash at bank and in hand
2,906,104
2,134,935
8,047,015
7,035,742
Creditors: amounts falling due within one year
17
(5,817,895)
(4,551,804)
Net current assets
2,229,120
2,483,938
Total assets less current liabilities
12,584,770
12,764,196
Creditors: amounts falling due after more than one year
18
(824,677)
(3,143,502)
Provisions for liabilities
Provisions
21
75,000
150,000
Deferred tax liability
22
468,560
521,443
(543,560)
(671,443)
Net assets
11,216,533
8,949,251
Capital and reserves
Called up share capital
24
4,909,155
4,688,939
Revaluation reserve
974,421
-
0
Profit and loss reserves
5,332,957
4,260,312
Total equity
11,216,533
8,949,251

The notes on pages 14 to 28 form part of these financial statements.

The financial statements were approved by the board of directors and authorised for issue on 4 November 2025 and are signed on its behalf by:
04 November 2025
Mr D P Colton
Director
Company registration number 13858190 (England and Wales)
DT (YORKSHIRE) HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
13
16,546,912
16,546,912
16,546,912
16,546,912
Current assets
Cash at bank and in hand
3,999
13,106
Creditors: amounts falling due within one year
17
(4,326,090)
(3,174,410)
Net current liabilities
(4,322,091)
(3,161,304)
Total assets less current liabilities
12,224,821
13,385,608
Creditors: amounts falling due after more than one year
18
-
(1,942,257)
Net assets
12,224,821
11,443,351
Capital and reserves
Called up share capital
24
4,909,155
4,688,939
Profit and loss reserves
7,315,666
6,754,412
Total equity
12,224,821
11,443,351

The notes on pages 14 to 28 form part of these financial statements.

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £896,854 (2024 - £3,290,516 profit).

The financial statements were approved by the board of directors and authorised for issue on 4 November 2025 and are signed on its behalf by:
04 November 2025
Mr D P Colton
Director
Company registration number 13858190 (England and Wales)
DT (YORKSHIRE) HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
Share capital
Revaluation reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 April 2023
4,479,406
-
0
2,352,027
6,831,433
Year ended 31 March 2024:
Profit and total comprehensive income
-
-
2,117,818
2,117,818
Issue of share capital
24
209,533
-
-
209,533
Dividends
10
-
-
(209,533)
(209,533)
Balance at 31 March 2024
4,688,939
-
0
4,260,312
8,949,251
Year ended 31 March 2025:
Profit for the year
-
-
1,408,245
1,408,245
Other comprehensive income:
Revaluation of tangible fixed assets
-
974,421
-
974,421
Total comprehensive income
-
974,421
1,408,245
2,382,666
Issue of share capital
24
220,216
-
-
220,216
Dividends
10
-
-
(335,600)
(335,600)
Balance at 31 March 2025
4,909,155
974,421
5,332,957
11,216,533

The notes on pages 14 to 28 form part of these financial statements.

DT (YORKSHIRE) HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
4,479,406
3,673,429
8,152,835
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
3,290,516
3,290,516
Issue of share capital
24
209,533
-
209,533
Dividends
10
-
(209,533)
(209,533)
Balance at 31 March 2024
4,688,939
6,754,412
11,443,351
Year ended 31 March 2025:
Profit and total comprehensive income
-
896,854
896,854
Issue of share capital
24
220,216
-
220,216
Dividends
10
-
(335,600)
(335,600)
Balance at 31 March 2025
4,909,155
7,315,666
12,224,821

The notes on pages 14 to 28 form part of these financial statements.

DT (YORKSHIRE) HOLDINGS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
26
3,062,981
4,173,357
Interest paid
(192,775)
(416,468)
Income taxes paid
(1,073,344)
(846,295)
Net cash inflow from operating activities
1,796,862
2,910,594
Investing activities
Purchase of tangible fixed assets
(602,488)
(627,643)
Proceeds from disposal of tangible fixed assets
87,394
27,500
Interest received
40,320
45,468
Net cash used in investing activities
(474,774)
(554,675)
Financing activities
Proceeds from issue of shares
220,216
209,533
Repayment of bank loans
(75,861)
(4,568,448)
Payment of finance leases obligations
(359,674)
(416,154)
Dividends paid to equity shareholders
(335,600)
(209,533)
Net cash used in financing activities
(550,919)
(4,984,602)
Net increase/(decrease) in cash and cash equivalents
771,169
(2,628,683)
Cash and cash equivalents at beginning of year
2,134,935
4,763,618
Cash and cash equivalents at end of year
2,906,104
2,134,935

The notes on pages 14 to 28 form part of these financial statements.

DT (YORKSHIRE) HOLDINGS LIMITED
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash (absorbed by)/generated from operations
27
(719,312)
1,271,715
Interest paid
(98,550)
(330,601)
Net cash (outflow)/inflow from operating activities
(817,862)
941,114
Investing activities
Dividends received
1,000,000
3,621,117
Net cash generated from investing activities
1,000,000
3,621,117
Financing activities
Proceeds from issue of shares
220,216
209,533
Repayment of bank loans
(75,861)
(4,567,929)
Dividends paid to equity shareholders
(335,600)
(209,533)
Net cash used in financing activities
(191,245)
(4,567,929)
Net decrease in cash and cash equivalents
(9,107)
(5,698)
Cash and cash equivalents at beginning of year
13,106
18,804
Cash and cash equivalents at end of year
3,999
13,106

The notes on pages 14 to 28 form part of these financial statements.

DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
1
Accounting policies
Company information

DT (Yorkshire) Holdings Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Unit 3 Sandall Carr Road, Kirk Sandall, Doncaster, South Yorkshire, DN3 1QL.

The group consists of DT (Yorkshire) Holdings Limited and all of its subsidiaries.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

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

The financial statements have been prepared under the historical cost convention, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

1.2
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company DT (Yorkshire) Holdings Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 31 March 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
1.4
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the group has adequate resources to continue in operational existence for the foreseeable future. Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.5
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

Revenue from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have passed to the buyer (usually on dispatch of the goods), the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the entity and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

1.6
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.7
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Freehold land and buildings
2% on costs
Plant and equipment
20% on reducing balance
Fixtures and fittings
25% on cost and 25% on reducing balance
Computers
25% on cost and 25% on reducing balance
Motor vehicles
25% on cost

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

DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 16 -
1.8
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.9
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

1.10
Stocks

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

Stocks held for distribution at no or nominal consideration are measured at the lower of cost and replacement cost, adjusted where applicable for any loss of service potential.

At each reporting date, an assessment is made for impairment. Any excess of the carrying amount of stocks over its estimated selling price less costs to complete and sell is recognised as an impairment loss in profit or loss. Reversals of impairment losses are also recognised in profit or loss.

1.11
Cash and cash equivalents

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

1.12
Financial instruments

The group has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and 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.

DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 17 -
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 m ethod 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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Classification of financial liabilities

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

Basic financial liabilities

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

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.

1.13
Equity instruments

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

DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 18 -
1.14
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.15
Provisions

Provisions are recognised when the group has a legal or constructive present obligation as a result of a past event, it is probable that the group will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the reporting end date, taking into account the risks and uncertainties surrounding the obligation. Where the effect of the time value of money is material, the amount expected to be required to settle the obligation is recognised at present value. When a provision i s measured at present value, the unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

1.16
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.17
Retirement benefits

Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 19 -
1.18
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease d asset are consumed.

2
Judgements and key sources of estimation uncertainty

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

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

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by geographical market
UK sales
26,808,122
30,359,544
2025
2024
£
£
Other revenue
Interest income
40,320
45,468
4
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
852,665
860,098
(Profit)/loss on disposal of tangible fixed assets
(22,231)
5,639
Amortisation of intangible assets
583,689
583,689
Operating lease charges
373,325
348,520
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
5
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
-
-
Audit of the financial statements of the company's subsidiaries
15,000
18,000
6
Employees

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

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
Management
24
28
-
5
Administration
41
54
-
-
Factory
156
131
-
-
Total
221
213
0
5

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
7,262,449
7,264,859
-
0
-
0
Social security costs
402,005
665,201
-
-
Pension costs
153,351
124,094
-
0
-
0
7,817,805
8,054,154
-
0
-
0
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
40,320
45,468
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
40,320
45,468
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
8
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest on bank overdrafts and loans
98,550
330,662
Other finance costs:
Interest on finance leases and hire purchase contracts
94,225
85,806
Total finance costs
192,775
416,468
9
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
703,498
809,458
Deferred tax
Origination and reversal of timing differences
(52,884)
(19,155)
Total tax charge
650,614
790,303

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

2025
2024
£
£
Profit before taxation
2,058,859
2,908,121
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
514,715
727,030
Tax effect of expenses that are not deductible in determining taxable profit
145,430
2,872
Unutilised tax losses carried forward
-
0
228,571
Group relief
-
0
(181,053)
Permanent capital allowances in excess of depreciation
43,353
32,038
Deferred tax movement
(52,884)
(19,155)
Taxation charge
650,614
790,303
10
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Final paid
335,600
209,533
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
11
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 April 2024 and 31 March 2025
5,836,892
Amortisation and impairment
At 1 April 2024
1,167,378
Amortisation charged for the year
583,689
At 31 March 2025
1,751,067
Carrying amount
At 31 March 2025
4,085,825
At 31 March 2024
4,669,514
The company had no intangible fixed assets at 31 March 2025 or 31 March 2024.

More information on impairment movements in the year is given in note .

12
Tangible fixed assets
Group
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
3,027,245
2,006,594
330,651
89,123
1,446,650
6,900,263
Additions
19,630
203,663
55,325
2,662
321,208
602,488
Disposals
-
0
(233,750)
-
0
-
0
(319,301)
(553,051)
Revaluation
453,109
-
0
-
0
-
0
-
0
453,109
At 31 March 2025
3,499,984
1,976,507
385,976
91,785
1,448,557
7,402,809
Depreciation and impairment
At 1 April 2024
110,666
399,355
129,573
69,386
580,539
1,289,519
Depreciation charged in the year
44,631
355,729
57,477
11,123
383,705
852,665
Eliminated in respect of disposals
-
0
(223,612)
-
0
-
0
(264,276)
(487,888)
Revaluation
(521,312)
-
0
-
0
-
0
-
0
(521,312)
At 31 March 2025
(366,015)
531,472
187,050
80,509
699,968
1,132,984
Carrying amount
At 31 March 2025
3,865,999
1,445,035
198,926
11,276
748,589
6,269,825
At 31 March 2024
2,916,579
1,607,239
201,078
19,737
866,111
5,610,744
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
12
Tangible fixed assets
(Continued)
- 23 -
The company had no tangible fixed assets at 31 March 2025 or 31 March 2024.
13
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
14
-
0
-
0
16,546,912
16,546,912
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024 and 31 March 2025
16,546,912
Carrying amount
At 31 March 2025
16,546,912
At 31 March 2024
16,546,912
14
Subsidiaries

Details of the company's subsidiaries at 31 March 2025 are as follows:

Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Direct Trade (Yorkshire) Limited
England and Wales
Ordinary shares
100.00
15
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Finished goods and goods for resale
2,094,790
2,098,717
-
0
-
0
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 24 -
16
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
2,630,197
2,552,441
-
0
-
0
Corporation tax recoverable
21,663
-
0
-
0
-
0
Prepayments and accrued income
394,261
249,649
-
0
-
0
3,046,121
2,802,090
-
-
17
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans
19
2,040,806
174,410
2,040,806
174,410
Obligations under finance leases
20
719,052
702,158
-
0
-
0
Trade creditors
2,517,126
2,844,792
-
0
-
0
Amounts owed to group undertakings
-
0
-
0
2,285,284
3,000,000
Corporation tax payable
-
0
348,184
-
0
-
0
Other taxation and social security
388,132
325,687
-
-
Other creditors
3,738
2,258
-
0
-
0
Accruals and deferred income
149,041
154,315
-
0
-
0
5,817,895
4,551,804
4,326,090
3,174,410
18
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
19
-
0
1,942,257
-
0
1,942,257
Obligations under finance leases
20
824,677
1,201,245
-
0
-
0
824,677
3,143,502
-
1,942,257
19
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Bank loans
2,040,806
2,116,667
2,040,806
2,116,667
Payable within one year
2,040,806
174,410
2,040,806
174,410
Payable after one year
-
0
1,942,257
-
0
1,942,257
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
19
Loans and overdrafts
(Continued)
- 25 -

The long-term loans are secured by a debenture over all the companies assets. The Term loan was repaid within the year.

20
Finance lease obligations
Group
Company
2025
2024
2025
2024
£
£
£
£
Future minimum lease payments due under finance leases:
Within one year
719,052
702,158
-
0
-
0
In two to five years
824,677
1,201,245
-
0
-
0
1,543,729
1,903,403
-
-
21
Provisions for liabilities
Group
Company
2025
2024
2025
2024
£
£
£
£
Future Dilapidations
75,000
150,000
-
-
Movements on provisions:
Future Dilapidations
Group
£
At 1 April 2024
150,000
Reversal of provision
(75,000)
At 31 March 2025
75,000
22
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
468,560
521,443
The company has no deferred tax assets or liabilities.
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
22
Deferred taxation
(Continued)
- 26 -
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 April 2024
521,443
-
Credit to profit or loss
(52,883)
-
Liability at 31 March 2025
468,560
-

The deferred tax provision is in relation to accelerated capital allowances.

The directors do not consider that there will be a net reversal of the provision in the following financial year.

23
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
153,351
124,094

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

24
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
384,615
384,615
384,615
384,615
2025
2024
2025
2024
Preference share capital
Number
Number
£
£
Issued and fully paid
Preference shares of £1 each
3,903,846
3,903,846
3,903,846
3,903,846
Preference shares classified as equity
4,524,540
4,304,324
Preference shares classified as liabilities
(620,694)
(400,478)
3,903,846
3,903,846
Total equity share capital
4,909,155
4,688,939
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 27 -
25
Operating lease commitments
Lessee

At the reporting end date the group had outstanding commitments for future minimum lease payments under non-cancellable operating leases, which fall due as follows:

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
132,279
116,108
-
-
Between two and five years
350,038
379,063
-
-
In over five years
66,255
154,595
-
-
548,572
649,766
-
-
26
Cash generated from group operations
2025
2024
£
£
Profit after taxation
1,408,245
2,117,818
Adjustments for:
Taxation charged
650,614
790,303
Finance costs
192,775
416,468
Investment income
(40,320)
(45,468)
(Gain)/loss on disposal of tangible fixed assets
(22,231)
5,639
Amortisation and impairment of intangible assets
583,689
583,689
Depreciation and impairment of tangible fixed assets
852,665
860,098
Decrease in provisions
(75,000)
-
Movements in working capital:
Decrease/(increase) in stocks
3,927
(37,202)
(Increase)/decrease in debtors
(222,368)
164,594
Decrease in creditors
(269,015)
(682,582)
Cash generated from operations
3,062,981
4,173,357
DT (YORKSHIRE) HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 28 -
27
Cash (absorbed by)/generated from operations - company
2025
2024
£
£
Profit after taxation
896,854
3,290,516
Adjustments for:
Finance costs
98,550
330,601
Investment income
(1,000,000)
(3,621,117)
Movements in working capital:
(Decrease)/increase in creditors
(714,716)
1,271,715
Cash (absorbed by)/generated from operations
(719,312)
1,271,715
28
Analysis of changes in net debt - group
1 April 2024
Cash flows
31 March 2025
£
£
£
Cash at bank and in hand
2,134,935
771,169
2,906,104
Borrowings excluding overdrafts
(2,116,667)
75,861
(2,040,806)
Obligations under finance leases
(1,903,403)
359,674
(1,543,729)
(1,885,135)
1,206,704
(678,431)
29
Analysis of changes in net debt - company
1 April 2024
Cash flows
31 March 2025
£
£
£
Cash at bank and in hand
13,106
(9,107)
3,999
Borrowings excluding overdrafts
(2,116,667)
75,861
(2,040,806)
(2,103,561)
66,754
(2,036,807)
2025-03-31 2024-04-01 false false CCH Software CCH Accounts Production 2025.200 Mr S R Storey Mr D J Mumby Mr D P Colton Mr J E Buckley Mr M A Powell Ms S T Whitehead false 13858190 bus:Consolidated 2024-04-01 2025-03-31 13858190 2024-04-01 2025-03-31 13858190 bus:Director1 2024-04-01 2025-03-31 13858190 bus:Director2 2024-04-01 2025-03-31 13858190 bus:Director3 2024-04-01 2025-03-31 13858190 bus:Director4 2024-04-01 2025-03-31 13858190 bus:Director5 2024-04-01 2025-03-31 13858190 bus:CompanySecretary1 2024-04-01 2025-03-31 13858190 bus:RegisteredOffice 2024-04-01 2025-03-31 13858190 2025-03-31 13858190 bus:Consolidated 2025-03-31 13858190 bus:Consolidated 2023-04-01 2024-03-31 13858190 2023-04-01 2024-03-31 13858190 core:Goodwill bus:Consolidated 2025-03-31 13858190 core:Goodwill bus:Consolidated 2024-03-31 13858190 bus:Consolidated 2024-03-31 13858190 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2025-03-31 13858190 core:PlantMachinery bus:Consolidated 2025-03-31 13858190 core:FurnitureFittings bus:Consolidated 2025-03-31 13858190 core:ComputerEquipment bus:Consolidated 2025-03-31 13858190 core:MotorVehicles bus:Consolidated 2025-03-31 13858190 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-03-31 13858190 core:PlantMachinery bus:Consolidated 2024-03-31 13858190 core:FurnitureFittings bus:Consolidated 2024-03-31 13858190 core:ComputerEquipment bus:Consolidated 2024-03-31 13858190 core:MotorVehicles bus:Consolidated 2024-03-31 13858190 2024-03-31 13858190 core:ShareCapital bus:Consolidated 2025-03-31 13858190 core:ShareCapital bus:Consolidated 2024-03-31 13858190 core:RevaluationReserve bus:Consolidated 2025-03-31 13858190 core:RevaluationReserve bus:Consolidated 2024-03-31 13858190 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-03-31 13858190 core:ShareCapital 2025-03-31 13858190 core:ShareCapital 2024-03-31 13858190 core:RetainedEarningsAccumulatedLosses 2025-03-31 13858190 core:RetainedEarningsAccumulatedLosses 2024-03-31 13858190 core:ShareCapital bus:Consolidated 2023-03-31 13858190 core:SharePremium bus:Consolidated 2023-03-31 13858190 2023-03-31 13858190 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-03-31 13858190 core:ShareCapital 2023-03-31 13858190 core:RetainedEarningsAccumulatedLosses 2023-03-31 13858190 core:ShareCapital bus:Consolidated 2023-04-01 2024-03-31 13858190 core:ShareCapital bus:Consolidated 2024-04-01 2025-03-31 13858190 core:ShareCapital 2023-04-01 2024-03-31 13858190 core:ShareCapital 2024-04-01 2025-03-31 13858190 bus:Consolidated 2023-03-31 13858190 core:Goodwill 2024-04-01 2025-03-31 13858190 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 13858190 core:PlantMachinery 2024-04-01 2025-03-31 13858190 core:FurnitureFittings 2024-04-01 2025-03-31 13858190 core:ComputerEquipment 2024-04-01 2025-03-31 13858190 core:MotorVehicles 2024-04-01 2025-03-31 13858190 core:UKTax bus:Consolidated 2024-04-01 2025-03-31 13858190 core:UKTax bus:Consolidated 2023-04-01 2024-03-31 13858190 bus:Consolidated 1 2024-04-01 2025-03-31 13858190 bus:Consolidated 1 2023-04-01 2024-03-31 13858190 core:Goodwill bus:Consolidated 2024-03-31 13858190 core:Goodwill bus:Consolidated 2024-04-01 2025-03-31 13858190 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-03-31 13858190 core:PlantMachinery bus:Consolidated 2024-03-31 13858190 core:FurnitureFittings bus:Consolidated 2024-03-31 13858190 core:ComputerEquipment bus:Consolidated 2024-03-31 13858190 core:MotorVehicles bus:Consolidated 2024-03-31 13858190 bus:Consolidated 2024-03-31 13858190 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-04-01 2025-03-31 13858190 core:PlantMachinery bus:Consolidated 2024-04-01 2025-03-31 13858190 core:FurnitureFittings bus:Consolidated 2024-04-01 2025-03-31 13858190 core:ComputerEquipment bus:Consolidated 2024-04-01 2025-03-31 13858190 core:MotorVehicles bus:Consolidated 2024-04-01 2025-03-31 13858190 core:Subsidiary1 2024-04-01 2025-03-31 13858190 core:Subsidiary1 1 2024-04-01 2025-03-31 13858190 core:CurrentFinancialInstruments bus:Consolidated 2025-03-31 13858190 core:CurrentFinancialInstruments bus:Consolidated 2024-03-31 13858190 core:CurrentFinancialInstruments 2025-03-31 13858190 core:CurrentFinancialInstruments 2024-03-31 13858190 core:WithinOneYear bus:Consolidated 2025-03-31 13858190 core:WithinOneYear bus:Consolidated 2024-03-31 13858190 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 13858190 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 13858190 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2025-03-31 13858190 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2024-03-31 13858190 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 13858190 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 13858190 core:Non-currentFinancialInstruments bus:Consolidated 2025-03-31 13858190 core:Non-currentFinancialInstruments bus:Consolidated 2024-03-31 13858190 core:Non-currentFinancialInstruments 2025-03-31 13858190 core:Non-currentFinancialInstruments 2024-03-31 13858190 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-03-31 13858190 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2024-03-31 13858190 core:WithinOneYear 2025-03-31 13858190 core:WithinOneYear 2024-03-31 13858190 core:BetweenTwoFiveYears bus:Consolidated 2025-03-31 13858190 core:BetweenTwoFiveYears bus:Consolidated 2024-03-31 13858190 core:BetweenTwoFiveYears 2025-03-31 13858190 core:BetweenTwoFiveYears 2024-03-31 13858190 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 13858190 bus:FRS102 2024-04-01 2025-03-31 13858190 bus:Audited 2024-04-01 2025-03-31 13858190 bus:ConsolidatedGroupCompanyAccounts 2024-04-01 2025-03-31 13858190 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP