Company registration number 07423854 (England and Wales)
SAMUEL HODGE HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
SAMUEL HODGE HOLDINGS LIMITED
COMPANY INFORMATION
Director
N D Crisford
Company number
07423854
Registered office
Apex Office
Water Vole Way
Doncaster
England
DN4 5JP
Auditor
BHP LLP
Albert Works
Sidney Street
Sheffield
S1 4RG
Bankers
Barclays Bank Plc
40 Pinstone Street
Sheffield
S1 2HN
SAMUEL HODGE HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1
Director's report
2 - 3
Independent auditor's report
4 - 6
Statement of comprehensive income
7
Balance sheet
8
Statement of changes in equity
9
Notes to the financial statements
10 - 14
SAMUEL HODGE HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The director presents the strategic report for the year ended 31 March 2025.

Fair review of the busines

The company is a wholly owned subsidiary of Samuel Hodge Group Limited.

The principal activity of the company continued to be that of an intermediate holding company.

The results for the year are set out on page 7. The company received dividends from group companies in the year and therefore generated a profit before tax of £350,000 (2024: £775,000). The company's net assets are £3,349,962 (2024: £2,999,962).

Principal risks and uncertainties

As a holding company, the key risk that the business faces relates to the potential diminution in the carrying value of investments which the company holds that would arise as a result of the risks faced by each subsidiary undertaking. Risks faced by subsidiary undertakings include liquidity risk, interest rate cash flow risk and macro-economic uncertainties.

Key performance indicators

As an intermediate holding company, key performance indicators are not considered necessary for understanding the development, performance or position of the company.

On behalf of the board

N D Crisford
Director
30 October 2025
SAMUEL HODGE HOLDINGS LIMITED
DIRECTOR'S REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -

The director presents his annual report and financial statements for the year ended 31 March 2025.

Principal activities

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

Results and dividends

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

No ordinary dividends were paid. The director does not recommend payment of a final dividend.

Director

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

N D Crisford
Auditor

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

Statement of director's responsibilities

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

Company law requires the director to prepare financial statements for each financial year. Under that law the director has 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 director must not approve the financial statements unless he is 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 director is required to:

- select suitable accounting policies and then apply them consistently;

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

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

The director is 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. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

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

SAMUEL HODGE HOLDINGS LIMITED
DIRECTOR'S REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
On behalf of the board
N D Crisford
Director
30 October 2025
SAMUEL HODGE HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SAMUEL HODGE HOLDINGS LIMITED
- 4 -
Opinion

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

In our opinion the financial statements:

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

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

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

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

- the information given in the strategic report and the director's 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 director's report have been prepared in accordance with applicable legal requirements.

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

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

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

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

- the financial statements are not in agreement with the accounting records and returns; or

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

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

Responsibilities of director

As explained more fully in the director's r esponsibilities s tatement, the director is 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 director determines 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 director is 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 director either intends to liquidate the company or to cease operations, or has 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.

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

- the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations

- we identified the laws and regulations applicable to the company through discussions with the director and other management, and from our commercial knowledge and experience of the sector

- we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the company, including Companies Act 2006, taxation legislation, employment, environmental and health and safety legislation

- we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management and inspecting legal correspondence

- identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

SAMUEL HODGE HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF SAMUEL HODGE HOLDINGS LIMITED (CONTINUED)
- 6 -

We assessed the susceptibility of the company’s financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

- making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud

- considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

- performed analytical procedures to identify any unusual or unexpected relationships

- tested journal entries to identify unusual transactions

- assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias

- investigated the rationale behind significant or unusual transaction s.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

- agreeing financial statement disclosures to underlying supporting documentation

- enquiring of management as to actual and potential litigation and claims.

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

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.

Terri Pierpoint (Senior Statutory Auditor)
For and on behalf of BHP LLP, Statutory Auditor
Chartered Accountants
Albert Works
Sidney Street
Sheffield
S1 4RG
1 November 2025
SAMUEL HODGE HOLDINGS LIMITED
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
2025
2024
Notes
£
£
Turnover
-
-
Interest receivable and similar income
4
350,000
775,000
Profit before taxation
350,000
775,000
Tax on profit
5
-
0
-
0
Profit for the financial year
350,000
775,000

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

SAMUEL HODGE HOLDINGS LIMITED
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
6
5,276,442
5,276,442
Current assets
Debtors
8
769,280
804,280
Cash at bank and in hand
28,538
-
0
797,818
804,280
Creditors: amounts falling due within one year
9
(2,724,298)
(3,080,760)
Net current liabilities
(1,926,480)
(2,276,480)
Net assets
3,349,962
2,999,962
Capital and reserves
Called up share capital
10
2,000,000
2,000,000
Profit and loss reserves
1,349,962
999,962
Total equity
3,349,962
2,999,962

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved and signed by the director and authorised for issue on 30 October 2025
N D Crisford
Director
Company registration number 07423854 (England and Wales)
SAMUEL HODGE HOLDINGS LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
Share capital
Profit and loss reserves
Total
£
£
£
Balance at 1 April 2023
2,000,000
224,962
2,224,962
Year ended 31 March 2024:
Profit and total comprehensive income
-
775,000
775,000
Balance at 31 March 2024
2,000,000
999,962
2,999,962
Year ended 31 March 2025:
Profit and total comprehensive income
-
350,000
350,000
Balance at 31 March 2025
2,000,000
1,349,962
3,349,962
SAMUEL HODGE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
1
Accounting policies
Company information

Samuel Hodge Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is Apex Office, Water Vole Way, Doncaster, England, DN4 5JP.

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. The principal accounting policies adopted are set out below.

This company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. T he company has therefore taken advantage of e xemptions from the following disclosure requirements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The financial statements of the company are consolidated in the financial statements of Samuel Hodge Group Limited. These consolidated financial statements are available from its registered office, Apex Office, Water Vole Way, Doncaster, South Yorkshire, DN4 5JP.

1.2
Going concern

A true t the time of approving the financial statements, t he director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he director continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

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

1.4
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.

SAMUEL HODGE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 11 -
1.5
Financial instruments

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

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

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

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.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the company transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

Classification of financial liabilities

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

SAMUEL HODGE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 12 -
Basic financial liabilities

Basic financial liabilities, including creditors, and loans from fellow group companies 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. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.6
Equity instruments

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

2
Judgements and key sources of estimation uncertainty

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

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

3
Employees

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

2025
2024
Number
Number
Total
0
0
4
Interest receivable and similar income
2025
2024
£
£
Income from fixed asset investments
Income from shares in group undertakings
350,000
775,000
SAMUEL HODGE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
5
Taxation

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
350,000
775,000
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
87,500
193,750
Tax effect of income not taxable in determining taxable profit
(87,500)
(193,750)
Taxation charge for the year
-
-
6
Fixed asset investments
2025
2024
Notes
£
£
Investments in subsidiaries
7
5,276,442
5,276,442
7
Subsidiaries

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

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
Samuel Hodge Limited
Apex Office, Water Vole Way, Doncaster, DN4 5JP
Management company
Ordinary
100.00
RLBS Limited
Same as above
Gas pressure valves and dispensing equipment
Ordinary
100.00
Teknequip Limited
Same as above
Precision engineers
Ordinary
100.00
Victor Marine Limited
Same as above
Oily water separators, marine tank cleaning equipment and gas freeing tanks
Ordinary
100.00
Victor Pyrate Limited
Same as above
Dormant company
Ordinary
100.00
Hodge Seperators Limited
Same as above
Dormant company
Ordinary
100.00
Teknequip Kalisz
Paderewskiego 34, 62-800 Kalisz, Poland
Precision engineers
Ordinary
100.00
8
Debtors
2025
2024
Amounts falling due within one year:
£
£
Amounts owed by group undertakings
769,280
804,280
SAMUEL HODGE HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
9
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
14,315
Amounts owed to group undertakings
2,724,298
3,066,445
2,724,298
3,080,760
10
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of 50p each
4,000,000
4,000,000
2,000,000
2,000,000
11
Ultimate controlling party

Samuel Hodge Group Limited, a company incorporated in Great Britain and registered in England and Wales, is the company's parent undertaking.

Samuel Hodge Group Limited is the smallest and largest group where these company's results are consolidated.

2025-03-31 2024-04-01 false false false CCH Software CCH Accounts Production 2025.300 N D Crisford 07423854 2024-04-01 2025-03-31 07423854 bus:Director1 2024-04-01 2025-03-31 07423854 bus:RegisteredOffice 2024-04-01 2025-03-31 07423854 bus:Agent1 2024-04-01 2025-03-31 07423854 2025-03-31 07423854 2023-04-01 2024-03-31 07423854 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 07423854 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 07423854 2024-03-31 07423854 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 07423854 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 07423854 core:CurrentFinancialInstruments 2025-03-31 07423854 core:CurrentFinancialInstruments 2024-03-31 07423854 core:ShareCapital 2025-03-31 07423854 core:ShareCapital 2024-03-31 07423854 core:RetainedEarningsAccumulatedLosses 2025-03-31 07423854 core:RetainedEarningsAccumulatedLosses 2024-03-31 07423854 core:ShareCapital 2023-03-31 07423854 core:RetainedEarningsAccumulatedLosses 2023-03-31 07423854 core:ShareCapitalOrdinaryShareClass1 2025-03-31 07423854 core:ShareCapitalOrdinaryShareClass1 2024-03-31 07423854 core:UKTax 2024-04-01 2025-03-31 07423854 core:UKTax 2023-04-01 2024-03-31 07423854 1 2024-04-01 2025-03-31 07423854 1 2023-04-01 2024-03-31 07423854 core:Non-currentFinancialInstruments 2025-03-31 07423854 core:Non-currentFinancialInstruments 2024-03-31 07423854 core:Subsidiary1 2024-04-01 2025-03-31 07423854 core:Subsidiary2 2024-04-01 2025-03-31 07423854 core:Subsidiary3 2024-04-01 2025-03-31 07423854 core:Subsidiary4 2024-04-01 2025-03-31 07423854 core:Subsidiary5 2024-04-01 2025-03-31 07423854 core:Subsidiary6 2024-04-01 2025-03-31 07423854 core:Subsidiary7 2024-04-01 2025-03-31 07423854 core:Subsidiary1 1 2024-04-01 2025-03-31 07423854 core:Subsidiary2 2 2024-04-01 2025-03-31 07423854 core:Subsidiary3 3 2024-04-01 2025-03-31 07423854 core:Subsidiary4 4 2024-04-01 2025-03-31 07423854 core:Subsidiary5 5 2024-04-01 2025-03-31 07423854 core:Subsidiary6 6 2024-04-01 2025-03-31 07423854 core:Subsidiary7 7 2024-04-01 2025-03-31 07423854 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 07423854 bus:OrdinaryShareClass1 2025-03-31 07423854 bus:OrdinaryShareClass1 2024-03-31 07423854 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 07423854 bus:FRS102 2024-04-01 2025-03-31 07423854 bus:Audited 2024-04-01 2025-03-31 07423854 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP