Company registration number 14043117 (England and Wales)
WHITAKER AND LEACH HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
WHITAKER AND LEACH HOLDINGS LIMITED
COMPANY INFORMATION
Directors
R H Leach
J S Wood
Company number
14043117
Registered office
Florence House
Chaseway
Bradford
West Yorkshire
BD5 8HW
Auditor
Firth Parish
1 Airport West
Lancaster Way
Yeadon
Leeds
West Yorkshire
LS19 7ZA
WHITAKER AND LEACH HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2
Directors' responsibilities statement
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 - 27
WHITAKER AND LEACH 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 business

The results for the period and the financial position have once again shown a good year, with continued growth. Our relationships with our long-standing clients and our continued passion to ensure we deliver a high quality, reliable service, has increased opportunities through word of mouth.

Through our reputation, careful tendering and a couple of clients’ relocations, once again we have been awarded a number of larger projects consistent with our recent years project values.

As with last year, the larger projects required a significant input by specialist subcontractors which has helped continue to keep our turnover up.

The personnel changes that we have made over the recent years is starting to pay off and we are allowing ourselves to grow and increase the amount of project that we take on.

We had looked at possible relocation options, as we ideally require larger premises. However, upon reviewing the markets, we chose to remain in our existing location and invest in our existing building.

In the new period we have installed a bespoke heating system and more importantly a new dust extraction system.

Principal risks and uncertainties

At the beginning of the year we were expecting to see economic downturn and significant fluctuations in the demand for construction services. As a reaction to those changes, we continued to focus on the level of service that we provided to our clients. We made considerable efforts to liase with both old and new clients to see what opportunities were coming up.

It is our intention to keep our growth steady over the coming years. However, we have noticed a slight decline in the volume of tenders in recent months and have attributed this to uncertainties in the markets and clients anticipating the changes to be implemented following the Autumn Budget 2024.

The changes announced in the Autumn Budget 2024 in terms of increased rates of Employers National Insurance have, as expected, had an effect on us and we have noticed a significant increase in our costs which has just simply come off of our bottom line. We are still waiting to see the full impact.

The costs of materials have significantly increased together with the lead in for materials. We have been noticing that clients are providing shorter and shorter lead in times, and this together with extended material lead in is having an impact on the project delivery time for certain clients, making the projects ever more challenging. However, we believe it is our can-do approach that makes us stand out from our competitors.

Future Developments

We are still working on reducing the number of vehicles that fall under the Clean Air Zone charges and within the next couple of months are hoping to have removed all of these from the fleet.

The industry that does seem to have slowed down is in commercial vehicles. Vans are now more widely available and on a shorter lead in than in the previous period. Whist the cost of the vehicles has increased, we have been able to purchase new vehicles on shorter lead in times as the dealers now have the stock.

To summarise, considering the recent tax changes, changes and uncertainties in the current market and a significant drop in the tenders being received, the directors feel that the coming year is going to be challenging.

On behalf of the board

R H Leach
Director
3 October 2025
WHITAKER AND LEACH 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 is that of holding company. The principal activity of the subsidiary, Whitaker and Leach Limited, is that of general contractors in the construction industry.

Results and dividends

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

Ordinary dividends were paid amounting to £88,750. The directors do not recommend payment of a further dividend.

Directors

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

R H Leach
J S Wood
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.

Charitable Donations

During the year the company made charitable donations totalling £2,348, including £1,200 for the Bradford Hospital Neonatal Unit, which will help provide the hospital with new bedrooms, a kitchen diner, a prayer room and a laundry, all to improve the experience for families visiting the unit. The remaining donations of £1,148 were made to various local charities with the purpose of helping the local community.

Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
R H Leach
Director
3 October 2025
WHITAKER AND LEACH HOLDINGS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

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.

WHITAKER AND LEACH HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF WHITAKER AND LEACH HOLDINGS LIMITED
- 4 -
Opinion

We have audited the financial statements of Whitaker and Leach 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.

WHITAKER AND LEACH HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF WHITAKER AND LEACH 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. Owing to the inherent limitations of an audit, there is an unavoidable risk that material misstatements in the financial statements may not be detected, even though the audit is properly planned and performed in accordance with the ISAs (UK). The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Identifying and assessing potential risks related to irregularities

- We obtained an understanding of the legal and regulatory frameworks applicable to the Group, and the industry in which it operates. We determined that FRS 102 and the Companies Act 2006 were the most significant laws and regulations applicable. In addition we concluded that there are certain laws and regulations that may have effect on the determination of the amount and disclosures in the financial statements and those laws and regulations to primarily relate to health and safety.

- We understood how the Group is complying with those legal and regulatory frameworks by making inquiries of management and corroborating those enquiries.

- We enquired of management whether there were any instances of non-compliance with laws and regulations or whether they had any knowledge of actual or suspected fraud. We corroborated the results of our enquiries to supporting documentation where relevant. From the procedures performed we did not identify any material matters relating to non-compliance with laws and regulation or matters in relation to fraud.

- To assess the potential risks of material misstatement, we obtained an understanding of the Group's operations, including the source of its income, expected financial statements disclosures and business risks that may result in a risk of material misstatement. We also considered the Group's control environment including the adequacy of procedures for authorisation of transactions.

WHITAKER AND LEACH HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF WHITAKER AND LEACH HOLDINGS LIMITED
- 6 -
Audit response to risks identified

- We assessed the susceptibility of the Group's financial statements to material misstatement, including how fraud might occur. Audit procedures performed by the engagement team included:

  - Evaluating the processes and controls established to address the risks related to irregularities and fraud;

  - Testing journal entries, in particular journal entries relating to management estimates, those related to yearend financial reporting and journals entries deemed to relate to unusual transactions;

  - Challenging assumptions and judgement made by management in its significant accounting estimates; and

  - Identifying and testing related party transactions.

- Audit engagement team communications in respect of potential non-compliance with laws and regulations and fraud included the potential for fraud in revenue recognition.

- We assessed the appropriateness of the collective competence and capabilities of the engagement team, including consideration of the engagement team's knowledge and understanding of the industry in which the client operates in, and its practical experience through training and participation with audit engagements of a similar nature.

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.

Susan Hudson (Senior Statutory Auditor)
For and on behalf of Firth Parish, Statutory Auditor
Chartered Accountants
1 Airport West
Lancaster Way
Yeadon
Leeds
West Yorkshire
LS19 7ZA
3 October 2025
WHITAKER AND LEACH HOLDINGS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025
- 7 -
2025
2024
Notes
£
£
Turnover
3
30,243,531
28,683,640
Cost of sales
(26,880,564)
(25,657,248)
Gross profit
3,362,967
3,026,392
Administrative expenses
(2,001,657)
(1,797,672)
Other operating income
16,440
5,940
Operating profit
4
1,377,750
1,234,660
Interest receivable and similar income
6
141,668
18,896
Profit before taxation
1,519,418
1,253,556
Tax on profit
7
(384,623)
(316,790)
Profit for the financial year
1,134,795
936,766
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.
WHITAKER AND LEACH HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
-
0
-
0
Tangible assets
10
1,510,890
1,327,238
1,510,890
1,327,238
Current assets
Stocks
14
523,667
687,272
Debtors
15
9,387,185
6,993,761
Cash at bank and in hand
4,087,777
2,667,920
13,998,629
10,348,953
Creditors: amounts falling due within one year
16
(9,452,703)
(6,715,461)
Net current assets
4,545,926
3,633,492
Total assets less current liabilities
6,056,816
4,960,730
Provisions for liabilities
Deferred tax liability
17
125,380
75,339
(125,380)
(75,339)
Net assets
5,931,436
4,885,391
Capital and reserves
Called up share capital
19
1,000
1,000
Profit and loss reserves
5,930,436
4,884,391
Total equity
5,931,436
4,885,391

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

The financial statements were approved by the board of directors and authorised for issue on 3 October 2025 and are signed on its behalf by:
03 October 2025
R H Leach
Director
Company registration number 14043117 (England and Wales)
WHITAKER AND LEACH HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 9 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
10
913,050
924,050
Investments
11
1,000
1,000
914,050
925,050
Current assets
Debtors
15
1,000,000
1,000,000
Net current assets
1,000,000
1,000,000
Net assets
1,914,050
1,925,050
Capital and reserves
Called up share capital
19
1,000
1,000
Profit and loss reserves
1,913,050
1,924,050
Total equity
1,914,050
1,925,050

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 £77,750 (2024 - £190,250 profit).

The financial statements were approved by the board of directors and authorised for issue on 3 October 2025 and are signed on its behalf by:
03 October 2025
R H Leach
Director
Company registration number 14043117 (England and Wales)
WHITAKER AND LEACH HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 April 2023
1,000
4,148,875
4,149,875
Year ended 31 March 2024:
Profit and total comprehensive income
-
936,766
936,766
Dividends
8
-
(201,250)
(201,250)
Balance at 31 March 2024
1,000
4,884,391
4,885,391
Year ended 31 March 2025:
Profit and total comprehensive income
-
1,134,795
1,134,795
Dividends
8
-
(88,750)
(88,750)
Balance at 31 March 2025
1,000
5,930,436
5,931,436
WHITAKER AND LEACH 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
1,000
1,935,050
1,936,050
Year ended 31 March 2024:
Profit and total comprehensive income for the year
-
190,250
190,250
Dividends
8
-
(201,250)
(201,250)
Balance at 31 March 2024
1,000
1,924,050
1,925,050
Year ended 31 March 2025:
Profit and total comprehensive income
-
77,750
77,750
Dividends
8
-
(88,750)
(88,750)
Balance at 31 March 2025
1,000
1,913,050
1,914,050
WHITAKER AND LEACH 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
24
2,015,055
1,522,552
Income taxes paid
(307,503)
(179,136)
Net cash inflow from operating activities
1,707,552
1,343,416
Investing activities
Purchase of tangible fixed assets
(348,613)
(151,451)
Proceeds from disposal of tangible fixed assets
8,000
200
Interest received
141,668
18,896
Net cash used in investing activities
(198,945)
(132,355)
Financing activities
Dividends paid to equity shareholders
(88,750)
(201,250)
Net cash used in financing activities
(88,750)
(201,250)
Net increase in cash and cash equivalents
1,419,857
1,009,811
Cash and cash equivalents at beginning of year
2,667,920
1,658,109
Cash and cash equivalents at end of year
4,087,777
2,667,920
WHITAKER AND LEACH HOLDINGS LIMITED
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Investing activities
Dividends received
88,750
201,250
Net cash generated from investing activities
88,750
201,250
Financing activities
Dividends paid to equity shareholders
(88,750)
(201,250)
Net cash used in financing activities
(88,750)
(201,250)
Net increase in cash and cash equivalents
-
-
Cash and cash equivalents at beginning of year
-
0
-
0
Cash and cash equivalents at end of year
-
0
-
0
WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 14 -
1
Accounting policies
Company information

Whitaker and Leach Holdings Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Florence House, Chaseway, Bradford, West Yorkshire, BD5 8HW.

The group consists of Whitaker and Leach 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. The principal accounting policies adopted are set out below.

1.2
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Whitaker and Leach Holdings Limited together with all entities controlled by the parent company (its subsidiaries).

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.

Using the merger accounting method, the subsidiary acquired 17 August 2022 is consolidated in the group’s financial statements from the beginning of the financial year in which the combination happened. The comparative information is prepared by including total comprehensive income for all entities and their statements of financial position.

1.3
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.

1.4
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.

1.5
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 ten years.

WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -
1.6
Intangible fixed assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Intangible assets comprise of licence fees paid in advance for the use of software. Such assets are defined as having finite useful lives and the costs are amortised on a straight line basis over their estimated useful lives of 5 years. Intangible assets are stated at cost less amortisation and are reviewed for impairment whenever there is an indication that the carrying value may be impaired.

Amortisation 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:

Software
20% straight line
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
Buildings - 2% on cost, Land - not depreciated
Plant and equipment
20% reducing balance
Fixtures and fittings
15% reducing balance
Computer equipment
33 1/3% straight line
Motor vehicles
25% reducing balance

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.

1.8
Fixed asset investments

I n the parent company financial statements, investments in subsidiaries 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 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.

WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 16 -

Recoverable amount is the higher of fair value less costs to sell and value in use. In assessing value in use, the estimated future cash flows are discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and the risks specific to the asset for which the estimates of future cash flows have not been adjusted.

If the recoverable amount of an asset (or cash-generating unit) is estimated to be less than its carrying amount, the carrying amount of the asset (or cash-generating unit) is reduced to its recoverable amount. An impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the impairment loss is treated as a revaluation decrease.

Recognised impairment losses are reversed if, and only if, the reasons for the impairment loss have ceased to apply. Where an impairment loss subsequently reverses, the carrying amount of the asset (or cash-generating unit) is increased to the revised estimate of its recoverable amount, but so that the increased carrying amount does not exceed the carrying amount that would have been determined had no impairment loss been recognised for the asset (or cash-generating unit) in prior years. A reversal of an impairment loss is recognised immediately in profit or loss, unless the relevant asset is carried at a revalued amount, in which case the reversal of the impairment loss is treated as a revaluation increase.

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.

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
Construction contracts

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.

When it is probable that total contract costs will exceed total contract turnover, the expected loss is recognised as an expense immediately.

Where the outcome of a construction contract cannot be estimated reliably, contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable. Contract costs are recognised as expenses in the period in which they are incurred. When costs incurred in securing a contract are recognised as an expense in the period in which they are incurred, they are not included in contract costs if the contract is obtained in a subsequent period.

The “percentage of completion method” is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the year in connection with future activity on a contract are excluded from contract costs in determining the stage of completion. These costs are presented as stocks, prepayments or other assets depending on their nature, and provided it is probable they will be recovered.

1.12
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.

WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 17 -
1.13
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.

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.

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 group 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 group after deducting all of its liabilities.

WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 18 -
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.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.14
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.

1.15
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.

WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 19 -
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.

1.18
Leases

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.

1.19
Government grants

Government grants are recognised at the fair value of the asset receive d or receivable when there is reasonable assurance that the grant conditions will be met and the grants will be received.

A grant that specifies performance conditions is recognised in income when the performance conditions are met. Where a grant does not specify performance conditions it is recognised in income when the proceeds are received or receivable. A grant received before the recognition criteria are satisfied is recognised as a liability.

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.

Critical judgements

The following judgements (apart from those involving estimates) have had the most significant effect on amounts recognised in the financial statements.

Work in progress

Work in progress is valued at the lower cost and net realisable value. N et realisable value includes, where necessary, provisions for anticipated losses. Calculation of these provisions requires judgements to be made.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Construction contract revenue
30,243,531
28,683,640
WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
3
Turnover and other revenue
(Continued)
- 20 -
2025
2024
£
£
Other revenue
Interest income
141,668
18,896
Grants received
2,250
2,250
4
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Government grants
(2,250)
(2,250)
Fees payable to the group's auditor for the audit of the group's financial statements
3,000
1,750
Depreciation of owned tangible fixed assets
157,645
130,126
(Profit)/loss on disposal of tangible fixed assets
(684)
1,334
Amortisation of intangible assets
-
2,321
Operating lease charges
2,025
10,126
5
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
Office staff
21
21
2
2
Direct labour
46
45
-
-
Total
67
66
2
2

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
3,012,196
2,851,775
-
0
-
0
Social security costs
290,012
266,945
-
-
Pension costs
171,261
165,035
-
0
-
0
3,473,469
3,283,755
-
0
-
0
WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
6
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
141,553
18,896
Other interest income
115
-
Total income
141,668
18,896
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
141,553
18,896
7
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
334,582
307,461
Deferred tax
Origination and reversal of timing differences
50,041
9,329
Total tax charge
384,623
316,790

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
1,519,418
1,253,556
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
379,855
313,389
Tax effect of expenses that are not deductible in determining taxable profit
2,018
651
Depreciation on assets not qualifying for tax allowances
2,750
2,750
Taxation charge
384,623
316,790
8
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Interim paid
88,750
201,250
WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 22 -
9
Intangible fixed assets
Group
Goodwill
Software
Total
£
£
£
Cost
At 1 April 2024 and 31 March 2025
450,000
13,904
463,904
Amortisation and impairment
At 1 April 2024 and 31 March 2025
450,000
13,904
463,904
Carrying amount
At 31 March 2025
-
0
-
0
-
0
At 31 March 2024
-
0
-
0
-
0
The company had no intangible fixed assets at 31 March 2025 or 31 March 2024.
10
Tangible fixed assets
Group
Freehold land and buildings
Plant and equipment
Fixtures and fittings
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
1,100,050
120,217
6,775
34,165
795,129
2,056,336
Additions
-
0
-
0
1,526
250
346,837
348,613
Disposals
-
0
-
0
-
0
-
0
(24,000)
(24,000)
At 31 March 2025
1,100,050
120,217
8,301
34,415
1,117,966
2,380,949
Depreciation and impairment
At 1 April 2024
176,000
93,332
6,115
25,757
427,894
729,098
Depreciation charged in the year
11,000
5,378
135
6,908
134,224
157,645
Eliminated in respect of disposals
-
0
-
0
-
0
-
0
(16,684)
(16,684)
At 31 March 2025
187,000
98,710
6,250
32,665
545,434
870,059
Carrying amount
At 31 March 2025
913,050
21,507
2,051
1,750
572,532
1,510,890
At 31 March 2024
924,050
26,885
660
8,408
367,235
1,327,238
WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
10
Tangible fixed assets
(Continued)
- 23 -
Company
Freehold land and buildings
£
Cost
At 1 April 2024 and 31 March 2025
946,050
Depreciation and impairment
At 1 April 2024
22,000
Depreciation charged in the year
11,000
At 31 March 2025
33,000
Carrying amount
At 31 March 2025
913,050
At 31 March 2024
924,050
11
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
12
-
0
-
0
1,000
1,000
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 April 2024 and 31 March 2025
1,000
Carrying amount
At 31 March 2025
1,000
At 31 March 2024
1,000
12
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
Whitaker and Leach Limited
Florence House, Chase Way, Bradford, West Yorkshire, BD5 8HW
Construction contractor
Ordinary
100.00
WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 24 -
13
Financial instruments
Group
Company
2025
2024
2025
2024
£
£
£
£
Carrying amount of financial assets
Debt instruments measured at amortised cost
9,288,600
6,922,578
1,000,000
1,000,000
Carrying amount of financial liabilities
Measured at amortised cost
7,357,127
4,592,696
-
-
14
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Raw materials and consumables
5,500
5,500
-
-
Work in progress
518,167
681,772
-
-
523,667
687,272
-
-
15
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
9,070,981
6,853,761
-
0
-
0
Amounts owed by group undertakings
-
-
1,000,000
1,000,000
Other debtors
217,619
68,817
-
0
-
0
Prepayments and accrued income
98,585
71,183
-
0
-
0
9,387,185
6,993,761
1,000,000
1,000,000
16
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
£
£
£
£
Payments received on account
2,436,445
1,214,250
-
0
-
0
Trade creditors
4,319,283
3,102,760
-
0
-
0
Corporation tax payable
334,540
307,461
-
0
-
0
Other taxation and social security
1,761,036
1,815,304
-
-
Other creditors
16,548
102,401
-
0
-
0
Accruals and deferred income
584,851
173,285
-
0
-
0
9,452,703
6,715,461
-
0
-
0
WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 25 -
17
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
126,384
75,850
Short term timing differences
(1,004)
(511)
125,380
75,339
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 April 2024
75,339
-
Charge to profit or loss
50,041
-
Liability at 31 March 2025
125,380
-

£36,000 of the deferred tax liability set out above is expected to reverse within 12 months and relates to accelerated capital allowances that are expected to mature within the same period.

18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
171,261
165,035

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.

19
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
1,000
1,000
1,000
1,000
WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 26 -
20
Capital commitments

Amounts contracted for but not provided in the financial statements:

Group
Company
2025
2024
2025
2024
£
£
£
£
Acquisition of tangible fixed assets
164,714
-
164,714
-
21
Related party transactions

The following amounts were outstanding at the reporting end date:

Amounts due to related parties
2025
2024
£
£
Group
Key management personnel
-
91,115
22
Directors' transactions

Dividends totalling £88,750 (2024 - £201,250) were paid in the year in respect of shares held by the company's directors.

Interest free loans have been granted by the group to its directors as follows:

Description
% Rate
Opening balance
Amounts advanced
Amounts repaid
Closing balance
£
£
£
£
Loan
-
-
29,886
-
29,886
Loan
-
68,344
190,389
(71,000)
187,733
68,344
220,275
(71,000)
217,619
23
Controlling party

The ultimate controlling party is R H Leach, director, by virtue of his shareholding.

WHITAKER AND LEACH HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 27 -
24
Cash generated from group operations
2025
2024
£
£
Profit after taxation
1,134,795
936,766
Adjustments for:
Taxation charged
384,623
316,790
Investment income
(141,668)
(18,896)
(Gain)/loss on disposal of tangible fixed assets
(684)
1,334
Amortisation and impairment of intangible assets
-
2,321
Depreciation and impairment of tangible fixed assets
157,645
130,126
Movements in working capital:
Decrease/(increase) in stocks
163,605
(2,543)
Increase in debtors
(2,393,424)
(1,821,360)
Increase in creditors
2,710,163
1,978,014
Cash generated from operations
2,015,055
1,522,552
25
Cash generated from operations - company
2025
2024
£
£
Profit after taxation
77,750
190,250
Adjustments for:
Investment income
(88,750)
(201,250)
Depreciation and impairment of tangible fixed assets
11,000
11,000
Cash generated from operations
-
-
26
Analysis of changes in net funds - group
1 April 2024
Cash flows
31 March 2025
£
£
£
Cash at bank and in hand
2,667,920
1,419,857
4,087,777
2025-03-31 2024-04-01 false false CCH Software CCH Accounts Production 2025.300 R H Leach J S Wood false 14043117 bus:Consolidated 2024-04-01 2025-03-31 14043117 2024-04-01 2025-03-31 14043117 bus:Director1 2024-04-01 2025-03-31 14043117 bus:Director2 2024-04-01 2025-03-31 14043117 bus:RegisteredOffice 2024-04-01 2025-03-31 14043117 2025-03-31 14043117 bus:Consolidated 2025-03-31 14043117 bus:Consolidated 2023-04-01 2024-03-31 14043117 2023-04-01 2024-03-31 14043117 bus:Consolidated 2024-03-31 14043117 core:Goodwill bus:Consolidated 2025-03-31 14043117 core:ComputerSoftware bus:Consolidated 2025-03-31 14043117 core:Goodwill bus:Consolidated 2024-03-31 14043117 core:ComputerSoftware bus:Consolidated 2024-03-31 14043117 2024-03-31 14043117 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2025-03-31 14043117 core:PlantMachinery bus:Consolidated 2025-03-31 14043117 core:FurnitureFittings bus:Consolidated 2025-03-31 14043117 core:ComputerEquipment bus:Consolidated 2025-03-31 14043117 core:MotorVehicles bus:Consolidated 2025-03-31 14043117 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-03-31 14043117 core:PlantMachinery bus:Consolidated 2024-03-31 14043117 core:FurnitureFittings bus:Consolidated 2024-03-31 14043117 core:ComputerEquipment bus:Consolidated 2024-03-31 14043117 core:MotorVehicles bus:Consolidated 2024-03-31 14043117 core:LandBuildings core:OwnedOrFreeholdAssets 2025-03-31 14043117 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 14043117 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-03-31 14043117 core:CurrentFinancialInstruments bus:Consolidated 2024-03-31 14043117 core:ShareCapital bus:Consolidated 2025-03-31 14043117 core:ShareCapital bus:Consolidated 2024-03-31 14043117 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-03-31 14043117 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-03-31 14043117 core:ShareCapital 2025-03-31 14043117 core:ShareCapital 2024-03-31 14043117 core:RetainedEarningsAccumulatedLosses 2025-03-31 14043117 core:RetainedEarningsAccumulatedLosses 2024-03-31 14043117 core:ShareCapital bus:Consolidated 2023-03-31 14043117 2023-03-31 14043117 core:ShareCapital 2023-03-31 14043117 core:RetainedEarningsAccumulatedLosses 2023-03-31 14043117 bus:Consolidated 2023-03-31 14043117 core:Goodwill 2024-04-01 2025-03-31 14043117 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 14043117 core:ComputerSoftware 2024-04-01 2025-03-31 14043117 core:LandBuildings core:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 14043117 core:PlantMachinery 2024-04-01 2025-03-31 14043117 core:FurnitureFittings 2024-04-01 2025-03-31 14043117 core:ComputerEquipment 2024-04-01 2025-03-31 14043117 core:MotorVehicles 2024-04-01 2025-03-31 14043117 core:UKTax bus:Consolidated 2024-04-01 2025-03-31 14043117 core:UKTax bus:Consolidated 2023-04-01 2024-03-31 14043117 core:Goodwill bus:Consolidated 2024-03-31 14043117 core:ComputerSoftware bus:Consolidated 2024-03-31 14043117 bus:Consolidated 2024-03-31 14043117 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-03-31 14043117 core:PlantMachinery bus:Consolidated 2024-03-31 14043117 core:FurnitureFittings bus:Consolidated 2024-03-31 14043117 core:ComputerEquipment bus:Consolidated 2024-03-31 14043117 core:MotorVehicles bus:Consolidated 2024-03-31 14043117 core:LandBuildings core:OwnedOrFreeholdAssets 2024-03-31 14043117 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-04-01 2025-03-31 14043117 core:PlantMachinery bus:Consolidated 2024-04-01 2025-03-31 14043117 core:FurnitureFittings bus:Consolidated 2024-04-01 2025-03-31 14043117 core:ComputerEquipment bus:Consolidated 2024-04-01 2025-03-31 14043117 core:MotorVehicles bus:Consolidated 2024-04-01 2025-03-31 14043117 core:Subsidiary1 2024-04-01 2025-03-31 14043117 core:Subsidiary1 1 2024-04-01 2025-03-31 14043117 core:CurrentFinancialInstruments bus:Consolidated 2025-03-31 14043117 core:CurrentFinancialInstruments 2025-03-31 14043117 core:CurrentFinancialInstruments 2024-03-31 14043117 core:CurrentFinancialInstruments bus:Consolidated 1 2025-03-31 14043117 core:CurrentFinancialInstruments bus:Consolidated 1 2024-03-31 14043117 core:CurrentFinancialInstruments 2 2025-03-31 14043117 core:CurrentFinancialInstruments 3 2025-03-31 14043117 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2024-03-31 14043117 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 14043117 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 14043117 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 14043117 bus:FRS102 2024-04-01 2025-03-31 14043117 bus:Audited 2024-04-01 2025-03-31 14043117 bus:ConsolidatedGroupCompanyAccounts 2024-04-01 2025-03-31 14043117 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP