REGISTERED NUMBER: 03347503 (England and Wales)

Strategic Report, Report of the Directors and

Financial Statements

For The Year Ended 31 March 2025

for

Andy Loos Limited

Page

Company Information

1

Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

4

Income Statement

7

Other Comprehensive Income

8

Balance Sheet

9

Statement of Changes in Equity

10

Notes to the Financial Statements

11

DIRECTORS:

Mr R J Philpot

Mr M V Kempthorne

SECRETARY:

Miss A J Philpot

REGISTERED OFFICE:

Foley Drive

Foley Business Park

Kidderminster

Worcestershire

DY11 7PS

REGISTERED NUMBER:

03347503 (England and Wales)

AUDITORS:

Kingscott Dix Limited

Chartered Accountants

and Statutory Auditor

Goodridge Court

Goodridge Avenue

Gloucester

Gloucestershire

GL2 5EN

BANKERS:

Lloyds TSB

Commercial Banking Service Centre

Severnside House

St Mellons Business Park

Fortran Road

Cardiff

CF3 0EY

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

REVIEW OF BUSINESS

The company's KPI's Key Performance Indicators are used to detail the financial highlights for the year as follows:-

2025

2024

2023

2022

2021

%

£

£

£

£

Turnover movement

+4.50%

-3.40%

+1.54%

-19.04%

+18.00%

Gross Profit Movement

-1.84%

-11.60%

-9.48%

+27.77%

+4.84%

Profit before tax

£267,151

£431,159

£810,293

£1,168,710

£1,233,793

The company was profitable throughout the year, and the directors consider the current plans to continue to deliver profitability will consolidate its position in its chosen sector.

PRINCIPAL RISKS AND UNCERTAINTIES

The company's markets are essentially those of the production, sale and hire of bespoke toilets and wash stations, and flat pack portable toilets. The main markets are the building industry and major sports and entertainment events.

These markets continue to be subject to rigorous competition from other operators within the United Kingdom. This can present a number of risks, notably the possible loss of market share and the inability to maintain current gross profit margins. The other major risk faced with this company is the risk of non paying debtors, but tight control procedures are in place to limit the risk of bad debts.

The company's aim is to compete in its chosen markets through the provision of quality services to its customers.

ON BEHALF OF THE BOARD:

Mr R J Philpot - Director

23 December 2025

The directors present their report with the financial statements of the company for the year ended 31 March 2025.

PRINCIPAL ACTIVITY

The principal activity of the company in the year under review was that of the hire and sale of portable toilets.

DIVIDENDS

The total distribution of dividends for the year ended 31 March 2025 will be £ 20,000 .

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2024 to the date of this report.

Mr R J Philpot

Mr M V Kempthorne

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors and the financial statements in accordance with applicable law and regulations.

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

-	select suitable accounting policies and then apply them consistently;

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

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Kingscott Dix Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

Mr R J Philpot - Director

23 December 2025

Opinion

We have audited the financial statements of Andy Loos Limited (the 'company') for the year ended 31 March 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the directors' use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

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

Other information

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Directors, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact. We have nothing to report in this regard.

Opinions on other matters prescribed by the Companies Act 2006

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

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Directors.

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

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

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

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

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

Responsibilities of directors

As explained more fully in the Statement of Directors' Responsibilities set out on page three, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.

In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

Auditors' responsibilities for the audit of the financial statements

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

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

In assigning the audit engagement team we ensured that collectively they had the appropriate competence and capabilities to identify non-compliance with laws and regulations, highlight areas of the financial statements particularly susceptible to fraud and conduct appropriate additional enquiries where suspicions or weaknesses became evident.

At the planning stage, we assessed the susceptibility of the entity's financial statements to material misstatement, including how fraud might occur. This involved preliminary planning discussions with management to obtain their assessment of fraud risk, to identify any incidences of fraud during the year and understand the measures and controls they had taken to combat the possibility of fraud.

Our transaction testing and assessment of controls during the audit provided further evidence as to the validity of this initial assessment with regard to material misstatement and fraud.

We identified areas of law and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, through discussion with the Directors, and inspection of the Company's regulatory and legal correspondence. The team were briefed with regard to laws and regulations and remained alert to any indication of non-compliance throughout the audit.

The company is subject to laws and regulations that directly affect the financial statements including legislation covering financial reporting including related companies, distributable profits and taxation and we assessed the extent of compliance with these laws and regulations as part of our procedures on the related financial statement items. In assessing this compliance, we evaluated the appropriateness of accounting policies used and the reasonableness of accounting estimates in the measurement and presentation of profit within the financial statements.

The company is subject to many other laws and regulations where the consequences of non-compliance could have a material effect on amounts or disclosures in the financial statements, for instance through the imposition of fines or litigation. Laws and regulations which are applicable include but are not limited to; The Health and Safety at Work Act, The Data Protection Act, Business Contract Terms and Regulations, The Sale of Goods Act, The Environmental Protection Act, Road Haulage and disposal of hazardous waste regulations (COSHH). Audit procedures designed to identify non-compliance with these laws and regulations included enquiry of the Directors and other management and inspection of regulatory and legal correspondence. None of the procedures applied identified actual or suspected non-compliance.

Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements, even though we have properly planned and performed our audit in accordance with auditing standards. Where an irregularity is non-financial or has not reached a stage where its impact is financial, it is less likely to be identified by auditing procedures. In addition, to the extent that an irregularity involves collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls, there remains a high risk of non-detection. We are not responsible for detecting all instances of non-compliance with laws and regulations and cannot be expected to do so.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

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

Peter Morgan FCA (Senior Statutory Auditor)

for and on behalf of Kingscott Dix Limited

Chartered Accountants

and Statutory Auditor

Goodridge Court

Goodridge Avenue

Gloucester

Gloucestershire

GL2 5EN

23 December 2025

TURNOVER

3

5,912,597

5,657,948

Cost of sales

3,519,750

3,220,241

GROSS PROFIT

2,392,847

2,437,707

Administrative expenses

2,143,389

2,038,775

249,458

398,932

Other operating income

30,000

40,000

OPERATING PROFIT

5

279,458

438,932

Interest receivable and similar income

34,184

39,032

313,642

477,964

Interest payable and similar expenses

6

46,491

46,805

PROFIT BEFORE TAXATION

267,151

431,159

Tax on profit

7

63,914

83,655

PROFIT FOR THE FINANCIAL YEAR

203,237

347,504

PROFIT FOR THE YEAR

203,237

347,504

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

203,237

347,504

FIXED ASSETS

Intangible assets

9

9,833

15,103

Tangible assets

10

3,114,907

3,109,885

Investments

11

40,000

40,000

3,164,740

3,164,988

CURRENT ASSETS

Stocks

12

105,878

173,732

Debtors

13

1,831,213

1,853,595

Cash at bank and in hand

1,942,562

1,775,168

3,879,653

3,802,495

CREDITORS

Amounts falling due within one year

14

1,106,956

1,217,890

NET CURRENT ASSETS

2,772,697

2,584,605

TOTAL ASSETS LESS CURRENT LIABILITIES

5,937,437

5,749,593

CREDITORS

Amounts falling due after more than one year

15

(243,793

)

(295,018

)

PROVISIONS FOR LIABILITIES

18

(765,921

)

(710,089

)

NET ASSETS

4,927,723

4,744,486

CAPITAL AND RESERVES

Called up share capital

19

337,424

337,424

Capital redemption reserve

20

456,517

456,517

Retained earnings

20

4,133,782

3,950,545

SHAREHOLDERS' FUNDS

4,927,723

4,744,486

The financial statements were approved by the Board of Directors and authorised for issue on 23 December 2025 and were signed on its behalf by:

Mr R J Philpot - Director

Called up

Capital

share

Retained

redemption

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 April 2023

337,424

3,643,041

456,517

4,436,982

Changes in equity

Total comprehensive income

-

347,504

-

347,504

Dividends

-

(40,000

)

-

(40,000

)

Balance at 31 March 2024

337,424

3,950,545

456,517

4,744,486

Changes in equity

Total comprehensive income

-

203,237

-

203,237

Dividends

-

(20,000

)

-

(20,000

)

Balance at 31 March 2025

337,424

4,133,782

456,517

4,927,723

1.	STATUTORY INFORMATION

Andy Loos Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows.

Preparation of consolidated financial statements

The financial statements contain information about Andy Loos Limited as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 401 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as it and its subsidiary undertaking are included by full consolidation in the consolidated financial statements of its parent, Andy Loos Holdings Limited, Foley Drive, Foley Business Park, Kidderminster, Worcestershire DY11 7PS.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods, the hire of 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of part of a business in 2022, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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:

Short leasehold - Over the period of the lease

Plant and machinery - 20% on cost

Fixtures and fittings - 20% on cost

Motor Vehicles - 20% on cost

Hire Fleet - Straight line over 15 years

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 present location and condition.

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 statement of financial position 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 trade and other receivables 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.

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. The impairment loss 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 when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

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.

Basic financial liabilities

Basic financial liabilities, including trade and other 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 receipts discounted at a market rate of interest.

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. Trade creditors are classified as current liabilities if payment is due within one year. If not, they are presented as creditors falling due after more than one year. 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, and only when, the company's obligations are discharged, cancelled, or they expire.

Cash and cash equivalents

Cash and cash equivalents 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.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Research and development

Expenditure on research and development is written off in the year in which it is incurred.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Pension payments in the year were made into an employee's personal pension scheme.

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by geographical market is given below:

31.3.25

31.3.24

£

£

United Kingdom

5,912,597

5,657,948

5,912,597

5,657,948

4.	EMPLOYEES AND DIRECTORS

31.3.25

31.3.24

£

£

Wages and salaries

2,373,528

2,237,105

Social security costs

227,366

214,629

Other pension costs

180,930

177,581

2,781,824

2,629,315

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

31.3.25

31.3.24

Directors

2

2

Administration

50

50

Selling

10

10

Manufacturing

10

10

72

72

31.3.25

31.3.24

£

£

Directors' remuneration

175,884

170,934

Directors' pension contributions to money purchase schemes

101,321

101,321

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

Money purchase schemes

2

2

5.	OPERATING PROFIT

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

31.3.25

31.3.24

£

£

Hire of plant and machinery

52,618

50,248

Other operating leases

4,888

6,005

Depreciation - owned assets

429,451

488,691

Depreciation - assets on hire purchase contracts

237,320

202,277

Profit on disposal of fixed assets

(52,308

)

(149,932

)

Goodwill amortisation

5,270

5,270

Auditors' remuneration

13,100

14,500

6.

INTEREST PAYABLE AND SIMILAR EXPENSES

31.3.25

31.3.24

£

£

Hire purchase

46,491

46,805

7.

TAXATION

Analysis of the tax charge

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

31.3.25

31.3.24

£

£

Current tax:

UK corporation tax

8,082

-

Losses relieved against

current year

-

84,710

Total current tax

8,082

84,710

Deferred tax

55,832

(1,055

)

Tax on profit

63,914

83,655

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

31.3.25

31.3.24

£

£

Profit before tax

267,151

431,159

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

66,788

107,790

Effects of:

Expenses not deductible for tax purposes

-

2,616

Amortisation on ineligible assets

1,638

-

Total tax charge

68,426

110,406

**

TAX CHARGE FOR CURRENT YEAR ON CLIENT SCREEN OF

68,426

DOES NOT AGREE TO AMOUNT PER TB OF

63,914

**

TAX CHARGE FOR LAST YEAR ON CLIENT SCREEN OF

110,406

DOES NOT AGREE TO AMOUNT PER TB OF

83,655

8.

DIVIDENDS

31.3.25

31.3.24

£

£

Interim

20,000

40,000

9.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

26,350

AMORTISATION

At 1 April 2024

11,247

Amortisation for year

5,270

At 31 March 2025

16,517

NET BOOK VALUE

At 31 March 2025

9,833

At 31 March 2024

15,103

10.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 April 2024

51,948

436,243

156,020

Additions

9,895

43,615

8,778

Disposals

-

(6,979

)

(20,299

)

At 31 March 2025

61,843

472,879

144,499

DEPRECIATION

At 1 April 2024

48,405

311,722

98,807

Charge for year

1,280

41,507

12,942

Eliminated on disposal

-

(6,979

)

(19,974

)

At 31 March 2025

49,685

346,250

91,775

NET BOOK VALUE

At 31 March 2025

12,158

126,629

52,724

At 31 March 2024

3,543

124,521

57,213