Company registration number 02440888 (England and Wales)
AUTOMINT LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
AUTOMINT LIMITED
COMPANY INFORMATION
Directors
Mr P Rawnsley
Mr M Thornton
Mr G Boyle
Mr G King
Mr O White
Secretary
Mr M Thornton
Company number
02440888
Registered office
Unit 7 Fieldhouse Park
Old Fieldhouse Lane
Huddersfield
West Yorkshire
HD2 1FA
Auditor
S P Crowther & Co Limited
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
HD2 1GQ
AUTOMINT LIMITED
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Profit and loss account
8
Group statement of comprehensive income
9
Group balance sheet
10
Company balance sheet
11
Group statement of changes in equity
12
Company statement of changes in equity
13
Group statement of cash flows
14
Company statement of cash flows
15
Notes to the financial statements
16 - 30
AUTOMINT LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

The directors present the strategic report for the year ended 30 April 2025.

This report is intended to provide useful information to our stakeholders and to assess the company’s strategies. The strategic report contains certain forward-looking statements made by the directors in good faith based on the information available.

Review of the business

Automint provides a premium service, selling high quality suspension and steering components into the commercial vehicle market. The company aims to generate profits/benefits for all its stakeholders through its economic success and through obtaining sustainable growth.

Automint provides high quality products and services to our customers by securing and maintaining good quality supply lines, retaining, training, and developing staff, maintaining our corporate reputation, placing extensive resources into research and development, and continually maintaining and improving our internal systems to keep up with legislative, regulatory and customer requirements.

Principle Risks and Uncertainties

Effective risk management is very important in helping the directors to deliver our purpose, strategy, and commitment to all stakeholders. We do this by identifying, prioritising, monitoring, managing, or mitigating all material risks which allows us to make risk informed decisions and respond to any opportunities or threats that may arise. These risks include:

Credit Risk

Offering credit facilities to our customers is a very important selling tool but this can lead to default risks. We mitigate these risks by continually monitoring credit ratings, payment trends and credit limits. The company’s exposure to this risk is relatively low due to the number and quality of customers we deal with, and the individual credit facilities offered in relation to overall turnover.

Liquidity Risk

The directors manage this risk by having a healthy and well-managed cash flow. This allows Automint to take advantage of any opportunities that arise whilst being able to meet all its current and long-term obligations.

Competitive Risk

The company competes in a very competitive market. Although competition is high Automint aims to maintain and increase its customer base and sales by offering a premium service, selling quality products at a competitive price.

Inflation and rising costs.

Wage inflation, increase in domestic costs (Utility bills, rent etc), transport costs, and the price of raw materials has shown a rise in our operation costs. These may inevitably lead to an increase in selling price in the future, but it is a risk that also affects all our competitors.

Business Performance and Position

The board uses various KPIs throughout the financial year to assess Automint ’s progress against our objectives and strategies, to monitor risks and measure development and performance. Some of those KPIs include:

2025 2024

Turnover 14,809,549 13,214,864

Gross Profit 4,440,383 3,824,489

Net Assets 8,361,889 7,532,840

Turnover rose by 12.1% during the financial year, and gross profit increased by 16.1% year on year.

The balance sheet has strengthened with net assets increasing from £7,532,840 in 2024 to £8,361,889 in 2025 showing an increase of 11.0% overall.

AUTOMINT LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -

On behalf of the board

Mr P Rawnsley
Director
25 November 2025
AUTOMINT LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -

The directors present their annual report and financial statements for the year ended 30 April 2025.

Principal activities

The principal activity of the company and group continued to be that of the supply of vehicle spares.

Results and dividends

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £431,000. 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:

Mr P Rawnsley
Mr M Thornton
Mr G Boyle
Mr G King
Mr O White
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.

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
Mr P Rawnsley
Mr M Thornton
Director
Director
25 November 2025
AUTOMINT LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -

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.

AUTOMINT LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF AUTOMINT LIMITED
- 5 -
Opinion

We have audited the financial statements of Automint Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 April 2025 which comprise the group profit and loss account, 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 30 April 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the group 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 directors are responsible for the other information. The other information comprises the information in the Group Strategic Report, the Report of the Directors and the Statement of Directors' Responsibilities, 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:

- T he information given in the Group 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 Group Strategic Report and the Report of the Directors have been prepared in accordance with applicable legal requirements.

AUTOMINT LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AUTOMINT LIMITED
- 6 -
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 Statement of Directors' Responsibilities set out on page five, 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 group's and 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 group or 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 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:

Using our general commercial and sector experience and through discussions with the directors we identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements as well as those arising from management's own assessment of the risks that irregularities may occur either as a result of fraud or error.

We examined the company's regulatory and legal correspondence and discussed with the directors any known or suspected instances of fraud or non-compliance with laws and regulations.

We communicated identified laws and regulations and potential fraud risks to all engagement team members and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit.

In addressing the risk of management override of controls, we tested the appropriateness of journal entries. We also challenged assumptions and judgements made by management in their significant accounting estimates and judgements.

There are inherent limitations in the audit procedures described above and the further removed we are from the non-compliance with laws and regulations in respect of events and transactions reflected in the financial statements, the less likely we would become aware of identifying issues. Also, the risk of not detecting a material misstatement due to fraud is higher than the risk of not detecting one from error, as fraud may involve the deliberate concealment, for example, through forgery or intentional misrepresentation, or through collusion.

AUTOMINT LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF AUTOMINT LIMITED
- 7 -

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 parent 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 parent 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 parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

(Senior Statutory Auditor)
For and on behalf of S P Crowther & Co Limited, Statutory Auditor
Chartered Accountants
Abacus House
Pennine Business Park
Longbow Close
Huddersfield
HD2 1GQ
25 November 2025
AUTOMINT LIMITED
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
- 8 -
2025
2024
Notes
£
£
Turnover
5
14,809,549
13,214,864
Cost of sales
(10,369,166)
(9,372,375)
Gross profit
4,440,383
3,842,489
Distribution costs
(641,212)
(548,838)
Administrative expenses
(2,248,827)
(2,067,223)
Other operating income
1,774
1,774
Operating profit
6
1,552,118
1,228,202
Interest receivable and similar income
10
35,861
85,890
Profit before taxation
1,587,979
1,314,092
Tax on profit
11
(327,936)
(340,247)
Profit for the financial year
1,260,043
973,845
Profit for the financial year is attributable to:
- Owners of the parent company
1,274,484
989,473
- Non-controlling interests
(14,441)
(15,628)
1,260,043
973,845
AUTOMINT LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 30 APRIL 2025
- 9 -
2025
2024
£
£
Profit for the year
1,260,043
973,845
Other comprehensive income
-
-
Cash flow hedges gain arising in the year
-
0
-
0
Total comprehensive income for the year
1,260,043
973,845
Total comprehensive income for the year is attributable to:
- Owners of the parent company
1,274,484
989,473
- Non-controlling interests
(14,441)
(15,628)
1,260,043
973,845
AUTOMINT LIMITED
GROUP BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
13
13,473
-
0
Tangible assets
14
497,862
511,753
Investments
15
761,509
761,509
1,272,844
1,273,262
Current assets
Stocks
17
4,110,668
3,439,191
Debtors
18
3,927,278
3,676,978
Cash at bank and in hand
1,446,520
1,300,564
9,484,466
8,416,733
Creditors: amounts falling due within one year
19
(2,164,223)
(1,949,898)
Net current assets
7,320,243
6,466,835
Total assets less current liabilities
8,593,087
7,740,097
Provisions for liabilities
Provisions
20
212,000
190,000
Deferred tax liability
21
19,198
17,251
(231,198)
(207,251)
Net assets
8,361,889
7,532,846
Capital and reserves
Called up share capital
24
17,000
17,000
Profit and loss reserves
8,386,305
7,542,821
Equity attributable to owners of the parent company
8,403,305
7,559,821
Non-controlling interests
(41,416)
(26,975)
Total equity
8,361,889
7,532,846

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 25 November 2025 and are signed on its behalf by:
25 November 2025
Mr P Rawnsley
Mr M Thornton
Director
Director
Company registration number 02440888 (England and Wales)
AUTOMINT LIMITED
COMPANY BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
14
481,120
486,743
Investments
15
275
275
481,395
487,018
Current assets
Stocks
17
3,841,184
3,185,253
Debtors
18
5,148,350
4,822,380
Cash at bank and in hand
1,399,440
1,259,186
10,388,974
9,266,819
Creditors: amounts falling due within one year
19
(2,111,644)
(1,905,867)
Net current assets
8,277,330
7,360,952
Total assets less current liabilities
8,758,725
7,847,970
Provisions for liabilities
Provisions
20
212,000
190,000
Deferred tax liability
21
19,198
17,251
(231,198)
(207,251)
Net assets
8,527,527
7,640,719
Capital and reserves
Called up share capital
24
17,000
17,000
Profit and loss reserves
8,510,527
7,623,719
Total equity
8,527,527
7,640,719

As permitted by section 408 of the 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 £1,317,808 (2024 - £1,036,155 profit).

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

The financial statements were approved by the board of directors and authorised for issue on 25 November 2025 and are signed on its behalf by:
25 November 2025
Mr P Rawnsley
Mr M Thornton
Director
Director
Company registration number 02440888 (England and Wales)
AUTOMINT LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 12 -
Share capital
Profit and loss reserves
Total controlling interest
Non-controlling interest
Total
Notes
£
£
£
£
£
Balance at 1 May 2023
17,000
7,038,348
7,055,348
(11,347)
7,044,001
Year ended 30 April 2024:
Profit and total comprehensive income
-
989,473
989,473
(15,628)
973,845
Dividends
12
-
(485,000)
(485,000)
-
(485,000)
Balance at 30 April 2024
17,000
7,542,821
7,559,821
(26,975)
7,532,846
Year ended 30 April 2025:
Profit and total comprehensive income
-
1,274,484
1,274,484
(14,441)
1,260,043
Dividends
12
-
(431,000)
(431,000)
-
(431,000)
Balance at 30 April 2025
17,000
8,386,305
8,403,305
(41,416)
8,361,889
AUTOMINT LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 13 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Balance at 1 May 2023
17,000
7,072,563
7,089,563
Year ended 30 April 2024:
Profit and total comprehensive income for the year
-
1,036,156
1,036,156
Dividends
12
-
(485,000)
(485,000)
Balance at 30 April 2024
17,000
7,623,719
7,640,719
Year ended 30 April 2025:
Profit and total comprehensive income
-
1,317,808
1,317,808
Dividends
12
-
(431,000)
(431,000)
Balance at 30 April 2025
17,000
8,510,527
8,527,527
AUTOMINT LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2025
- 14 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
1
1,118,806
555,071
Income taxes paid
(399,411)
(214,498)
Net cash inflow from operating activities
719,395
340,573
Investing activities
Purchase of intangible assets
(14,450)
-
Purchase of tangible fixed assets
(201,600)
(208,031)
Proceeds from disposal of tangible fixed assets
37,750
74
Interest received
35,861
32,805
Dividends received
-
0
53,085
Net cash used in investing activities
(142,439)
(122,067)
Financing activities
Dividends paid to equity shareholders
(431,000)
(485,000)
Net cash used in financing activities
(431,000)
(485,000)
Net increase/(decrease) in cash and cash equivalents
145,956
(266,494)
Cash and cash equivalents at beginning of year
1,300,564
1,567,058
Cash and cash equivalents at end of year
1,446,520
1,300,564

The notes on pages 16 to 30 form part of these financial statements.

AUTOMINT LIMITED
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2025
- 15 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
2
1,097,831
572,239
Income taxes paid
(399,410)
(214,499)
Net cash inflow from operating activities
698,421
357,740
Investing activities
Purchase of tangible fixed assets
(200,778)
(206,589)
Proceeds from disposal of tangible fixed assets
37,750
74
Interest received
35,861
32,805
Dividends received
-
0
53,085
Net cash used in investing activities
(127,167)
(120,625)
Financing activities
Dividends paid to equity shareholders
(431,000)
(485,000)
Net cash used in financing activities
(431,000)
(485,000)
Net increase/(decrease) in cash and cash equivalents
140,254
(247,885)
Cash and cash equivalents at beginning of year
1,259,186
1,507,071
Cash and cash equivalents at end of year
1,399,440
1,259,186

The notes on pages 16 to 30 form part of these financial statements.

AUTOMINT LIMITED
COMPANY STATEMENT OF CASH FLOWS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 16 -
1
Cash generated from group operations
2025
2024
£
£
Profit after taxation
1,260,043
973,845
Adjustments for:
Taxation charged
327,936
340,247
Investment income
(35,861)
(85,890)
Gain on disposal of tangible fixed assets
(21,267)
(74)
Amortisation and impairment of intangible assets
977
-
Depreciation and impairment of tangible fixed assets
199,010
177,667
Increase in provisions
22,000
24,000
Movements in working capital:
Increase in stocks
(671,477)
(476,607)
(Increase)/decrease in debtors
(250,300)
250,337
Increase/(decrease) in creditors
289,519
(646,680)
Decrease in deferred income
(1,774)
(1,774)
Cash generated from operations
1,118,806
555,071
2
Cash generated from operations - company
2025
2024
£
£
Profit after taxation
1,317,808
1,036,156
Adjustments for:
Taxation charged
327,936
340,247
Investment income
(35,861)
(85,890)
Gain on disposal of tangible fixed assets
(21,267)
(74)
Depreciation and impairment of tangible fixed assets
189,920
166,713
Increase in provisions
22,000
24,000
Movements in working capital:
Increase in stocks
(655,931)
(409,828)
Increase in debtors
(325,971)
(607,516)
Increase in creditors
279,197
108,431
Cash generated from operations
1,097,831
572,239
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 17 -
3
Accounting policies
Company information

Automint Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Unit 7 Fieldhouse Park, Old Fieldhouse Lane, Huddersfield, West Yorkshire, HD2 1FA.

The group consists of Automint Limited and all of its subsidiaries.

3.1
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.

3.2
Business combinations

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

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

3.3
Basis of consolidation

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

All financial statements are made up to 30 April 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

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

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

3.4
Going concern

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

AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
3
Accounting policies
(Continued)
- 18 -
3.5
Turnover

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

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

3.6
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.

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:

Trademarks
straight line over 10 years
3.7
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:

Leasehold land and buildings
straight line over 5 years
Plant and equipment
straight line over 3 - 5 years
Fixtures and fittings
straight line over 5 years
Computers
straight line over 3 - 5 years
Motor vehicles
25% - 49% 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.

3.8
Fixed asset investments

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

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

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

AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
3
Accounting policies
(Continued)
- 19 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The group considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Investments in associates are initially recognised at the transaction price (including transaction costs) and are subsequently adjusted to reflect the g roup’s share of the profit or loss, other comprehensive income and equity of the associate using the equity method. Any difference between the cost of acquisition and the share of the fair value of the net identifiable assets of the associate on acquisition is recognised as goodwill. Any unamortised balance of goodwill is included in the carrying value of the investment in associates.

Losses in excess of the carrying amount of an investment in an associate are recorded as a provision only when the company has incurred legal or constructive obligations or has made payments on behalf of the associate.

In the parent c ompany financial statements, investments in associates are accounted for at cost less impairment.

Entities in which the group has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

3.9
Impairment of fixed assets

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.

3.10
Stocks

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

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

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

3.11
Cash and cash equivalents

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

3.12
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.

AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
3
Accounting policies
(Continued)
- 20 -
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.

3.13
Provisions

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

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

3.14
Retirement benefits

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

3.15
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.

4
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.

5
Turnover and other revenue
2025
2024
£
£
Turnover analysed by geographical market
UK
13,476,211
12,104,194
Europe
1,256,862
1,075,622
Rest of the world
76,476
35,048
14,809,549
13,214,864
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
5
Turnover and other revenue
(Continued)
- 21 -
2025
2024
£
£
Other revenue
Interest income
35,861
32,805
Dividends received
-
53,085
Grants received
1,774
1,774
6
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Exchange gains
(25,165)
(24,486)
Research and development costs
43,458
43,585
Government grants
(1,774)
(1,774)
Fees payable to the group's auditor for the audit of the group's financial statements
15,825
15,000
Depreciation of owned tangible fixed assets
199,010
177,667
Profit on disposal of tangible fixed assets
(21,267)
(74)
Amortisation of intangible assets
977
-
Operating lease charges
598,948
562,658
7
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
15,825
15,000
8
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
Adminstrative staff
28
27
24
23
Warehouse staff
23
23
22
22
Total
51
50
46
45
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
8
Employees
(Continued)
- 22 -

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
2,139,565
1,854,315
1,969,218
1,722,194
Social security costs
83,713
71,614
63,137
56,027
Pension costs
150,635
140,365
146,345
136,352
2,373,913
2,066,294
2,178,700
1,914,573
9
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
371,062
339,676
Company pension contributions to defined contribution schemes
90,000
90,000
461,062
429,676
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
96,075
90,233
10
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
26,091
22,468
Other interest income
9,770
10,337
Total interest revenue
35,861
32,805
Income from fixed asset investments
Income from shares in group undertakings
-
0
53,085
Total income
35,861
85,890
2025
2024
Investment income includes the following:
£
£
Interest on financial assets not measured at fair value through profit or loss
26,091
22,468
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 23 -
11
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
325,989
344,672
Deferred tax
Origination and reversal of timing differences
1,947
(4,425)
Total tax charge
327,936
340,247

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
1,587,979
1,314,092
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
396,995
328,523
Tax effect of expenses that are not deductible in determining taxable profit
7,962
7,673
Tax effect of utilisation of tax losses not previously recognised
(78,671)
-
0
Unutilised tax losses carried forward
-
0
15,579
Depreciation on assets not qualifying for tax allowances
1,650
1,743
Other non-reversing timing differences
-
0
(13,271)
Taxation charge
327,936
340,247
12
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Final paid
431,000
485,000
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 24 -
13
Intangible fixed assets
Group
Trademarks
£
Cost
At 1 May 2024
-
0
Additions - internally developed
14,450
At 30 April 2025
14,450
Amortisation and impairment
At 1 May 2024
-
0
Amortisation charged for the year
977
At 30 April 2025
977
Carrying amount
At 30 April 2025
13,473
At 30 April 2024
-
0
The company had no intangible fixed assets at 30 April 2025 or 30 April 2024.
14
Tangible fixed assets
Group
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 May 2024
259,042
914,637
5,796
20,247
400,299
1,600,021
Additions
3,570
50,228
-
0
2,607
145,197
201,602
Disposals
-
0
(1,542)
-
0
-
0
(131,078)
(132,620)
At 30 April 2025
262,612
963,323
5,796
22,854
414,418
1,669,003
Depreciation and impairment
At 1 May 2024
192,876
626,015
4,300
17,161
247,916
1,088,268
Depreciation charged in the year
22,401
101,239
606
2,279
72,485
199,010
Eliminated in respect of disposals
-
0
(1,542)
-
0
-
0
(114,595)
(116,137)
At 30 April 2025
215,277
725,712
4,906
19,440
205,806
1,171,141
Carrying amount
At 30 April 2025
47,335
237,611
890
3,414
208,612
497,862
At 30 April 2024
66,166
288,622
1,496
3,086
152,383
511,753
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
14
Tangible fixed assets
(Continued)
- 25 -
Company
Leasehold land and buildings
Plant and equipment
Computers
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 May 2024
259,042
875,913
978
400,299
1,536,232
Additions
3,570
50,228
1,785
145,197
200,780
Disposals
-
0
(1,542)
-
0
(131,078)
(132,620)
At 30 April 2025
262,612
924,599
2,763
414,418
1,604,392
Depreciation and impairment
At 1 May 2024
192,876
608,649
48
247,916
1,049,489
Depreciation charged in the year
22,401
94,171
863
72,485
189,920
Eliminated in respect of disposals
-
0
(1,542)
-
0
(114,595)
(116,137)
At 30 April 2025
215,277
701,278
911
205,806
1,123,272
Carrying amount
At 30 April 2025
47,335
223,321
1,852
208,612
481,120
At 30 April 2024
66,166
267,264
930
152,383
486,743
15
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
16
-
0
-
0
275
275
Loans to subsidiaries
16
761,509
761,509
-
0
-
0
761,509
761,509
275
275
Movements in fixed asset investments
Group
Loans to subsidiaries
£
Cost or valuation
At 1 May 2024 and 30 April 2025
761,509
Carrying amount
At 30 April 2025
761,509
At 30 April 2024
761,509
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
15
Fixed asset investments
(Continued)
- 26 -
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 May 2024 and 30 April 2025
275
Carrying amount
At 30 April 2025
275
At 30 April 2024
275
16
Subsidiaries

Details of the company's subsidiaries at 30 April 2025 are as follows:

Investment Holding Registered Office

The Buddy Bear Company Ltd 100% 11 Station Road

Bradley

Huddersfield

HD2 1US

On Air Suspension Ltd 75% Unit 6 Paslow Hall Farm Estate,

King Street

High Ongar,

Essex

CM5 9QZ

Automint ROI Ltd 100% Unit 7 Fieldhouse Park

Old Fieldhouse Lane

Huddersfield

West Yorkshire

HD2 1FA

17
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Goods for re-sale
4,110,668
3,439,191
3,841,184
3,185,253
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 27 -
18
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
3,586,280
3,354,285
3,557,611
3,337,935
Other debtors
20,410
4,650
20,310
4,550
Prepayments and accrued income
320,588
318,043
307,323
305,583
3,927,278
3,676,978
3,885,244
3,648,068
Amounts falling due after more than one year:
Other debtors
-
0
-
0
1,263,106
1,174,312
Total debtors
3,927,278
3,676,978
5,148,350
4,822,380
19
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Trade creditors
1,100,482
893,919
1,075,443
880,419
Corporation tax payable
153,653
227,073
153,653
227,073
Other taxation and social security
380,583
313,436
365,667
300,363
Government grants
22
4,140
5,914
-
0
-
0
Other creditors
129,217
133,967
129,217
133,967
Accruals and deferred income
396,148
375,589
387,664
364,045
2,164,223
1,949,898
2,111,644
1,905,867
20
Provisions for liabilities
Group
Company
2025
2024
2025
2024
£
£
£
£
Dilapidations
212,000
190,000
212,000
190,000
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
20
Provisions for liabilities
(Continued)
- 28 -
Movements on provisions:
Dilapidations
Group
£
At 1 May 2024
190,000
Additional provisions in the year
22,000
At 30 April 2025
212,000
Company
£
At 1 May 2024
190,000
Additional provisions in the year
22,000
At 30 April 2025
212,000

The above provision is for the dilapidation of the premises in use and the potential costs that would arise to return the premises back to their original state.

21
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
19,198
17,251
Liabilities
Liabilities
2025
2024
Company
£
£
Accelerated capital allowances
19,198
17,251
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
21
Deferred taxation
(Continued)
- 29 -
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 May 2024
17,251
17,251
Charge to profit or loss
1,947
1,947
Liability at 30 April 2025
19,198
19,198

22
Government grants
Group
Company
2025
2024
2025
2024
£
£
£
£
Arising from government grants
4,140
5,914
-
-
23
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
150,635
140,365

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

24
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
of £1 each
17,000
17,000
17,000
17,000
AUTOMINT LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 30 -
25
Operating lease commitments
Lessee

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

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
361,443
413,593
361,443
387,518
Between two and five years
1,046,616
1,359,734
1,046,616
1,359,734
In over five years
266,343
314,668
266,343
314,668
1,674,402
2,087,995
1,674,402
2,061,920
26
Related party transactions

The sales by Automint Limited to the group undertakings during the year amounted to £73,294 The transactions were completed at cost plus a charge to cover administration. Purchases from group undertakings by Automint Limited during the year amounted to £9,992 and were conducted on normal commercial terms.

The amounts owed to Automint Limited at 30 April 2025 from group undertakings amounted to £1,263,106 which also includes loans made to such parties.

27
Ultimate controlling party

The ultimate controlling party is Mr P Rawnsley by virtue of his majority shareholding.

28
Subsidiary guarantee

In accordance with Section 479A of the Companies Act 2006, the following subsidiaries are exempt from the requirement to have their individual financial statements audited for the year ended 30 April 2025 by way of guarantee from the parent Automint Ltd (Company No. 02440888)

- On Air Suspension Ltd (Company No. 10986162)

Registered office: Unit 6 Paslow Hall Farm Estate, King Street, High Ongar, Essex, United Kingdom, CM5 9QZ

2025-04-30 2024-05-01 false false CCH Software CCH Accounts Production 2025.200 Mr P Rawnsley Mr G Boyle Mr G King Mr O White Mr O White Mr M Thornton false 02440888 bus:Consolidated 2024-05-01 2025-04-30 02440888 2024-05-01 2025-04-30 02440888 bus:Director1 2024-05-01 2025-04-30 02440888 bus:CompanySecretaryDirector1 2024-05-01 2025-04-30 02440888 bus:Director2 2024-05-01 2025-04-30 02440888 bus:Director3 2024-05-01 2025-04-30 02440888 bus:Director4 2024-05-01 2025-04-30 02440888 bus:CompanySecretary1 2024-05-01 2025-04-30 02440888 bus:Director5 2024-05-01 2025-04-30 02440888 bus:RegisteredOffice 2024-05-01 2025-04-30 02440888 2025-04-30 02440888 bus:Consolidated 2025-04-30 02440888 bus:Consolidated 2023-05-01 2024-04-30 02440888 2023-05-01 2024-04-30 02440888 core:IntangibleAssetsOtherThanGoodwill bus:Consolidated 2025-04-30 02440888 core:IntangibleAssetsOtherThanGoodwill bus:Consolidated 2024-04-30 02440888 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill bus:Consolidated 2025-04-30 02440888 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill bus:Consolidated 2024-04-30 02440888 bus:Consolidated 2024-04-30 02440888 2024-04-30 02440888 core:LandBuildings core:LeasedAssetsHeldAsLessee bus:Consolidated 2025-04-30 02440888 core:PlantMachinery bus:Consolidated 2025-04-30 02440888 core:FurnitureFittings bus:Consolidated 2025-04-30 02440888 core:ComputerEquipment bus:Consolidated 2025-04-30 02440888 core:MotorVehicles bus:Consolidated 2025-04-30 02440888 core:LandBuildings core:LeasedAssetsHeldAsLessee bus:Consolidated 2024-04-30 02440888 core:PlantMachinery bus:Consolidated 2024-04-30 02440888 core:FurnitureFittings bus:Consolidated 2024-04-30 02440888 core:ComputerEquipment bus:Consolidated 2024-04-30 02440888 core:MotorVehicles bus:Consolidated 2024-04-30 02440888 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-04-30 02440888 core:PlantMachinery 2025-04-30 02440888 core:ComputerEquipment 2025-04-30 02440888 core:MotorVehicles 2025-04-30 02440888 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-04-30 02440888 core:PlantMachinery 2024-04-30 02440888 core:ComputerEquipment 2024-04-30 02440888 core:MotorVehicles 2024-04-30 02440888 core:ShareCapital bus:Consolidated 2025-04-30 02440888 core:ShareCapital bus:Consolidated 2024-04-30 02440888 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-04-30 02440888 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-04-30 02440888 core:Non-controllingInterests bus:Consolidated 2025-04-30 02440888 core:Non-controllingInterests bus:Consolidated 2024-04-30 02440888 core:ShareCapital 2025-04-30 02440888 core:ShareCapital 2024-04-30 02440888 core:RetainedEarningsAccumulatedLosses 2025-04-30 02440888 core:RetainedEarningsAccumulatedLosses 2024-04-30 02440888 core:ShareCapital bus:Consolidated 2023-04-30 02440888 2023-04-30 02440888 core:ShareCapital 2023-04-30 02440888 core:RetainedEarningsAccumulatedLosses 2023-04-30 02440888 bus:Consolidated 2023-04-30 02440888 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 02440888 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 02440888 core:LandBuildings core:LongLeaseholdAssets 2024-05-01 2025-04-30 02440888 core:PlantMachinery 2024-05-01 2025-04-30 02440888 core:FurnitureFittings 2024-05-01 2025-04-30 02440888 core:ComputerEquipment 2024-05-01 2025-04-30 02440888 core:MotorVehicles 2024-05-01 2025-04-30 02440888 core:UKTax bus:Consolidated 2024-05-01 2025-04-30 02440888 core:UKTax bus:Consolidated 2023-05-01 2024-04-30 02440888 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill bus:Consolidated 2024-04-30 02440888 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill core:InternallyGeneratedIntangibleAssets bus:Consolidated 2024-05-01 2025-04-30 02440888 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill bus:Consolidated 2024-05-01 2025-04-30 02440888 core:LandBuildings core:LeasedAssetsHeldAsLessee bus:Consolidated 2024-04-30 02440888 core:PlantMachinery bus:Consolidated 2024-04-30 02440888 core:FurnitureFittings bus:Consolidated 2024-04-30 02440888 core:ComputerEquipment bus:Consolidated 2024-04-30 02440888 core:MotorVehicles bus:Consolidated 2024-04-30 02440888 bus:Consolidated 2024-04-30 02440888 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-04-30 02440888 core:PlantMachinery 2024-04-30 02440888 core:ComputerEquipment 2024-04-30 02440888 core:MotorVehicles 2024-04-30 02440888 2024-04-30 02440888 core:LandBuildings core:LeasedAssetsHeldAsLessee bus:Consolidated 2024-05-01 2025-04-30 02440888 core:PlantMachinery bus:Consolidated 2024-05-01 2025-04-30 02440888 core:FurnitureFittings bus:Consolidated 2024-05-01 2025-04-30 02440888 core:ComputerEquipment bus:Consolidated 2024-05-01 2025-04-30 02440888 core:MotorVehicles bus:Consolidated 2024-05-01 2025-04-30 02440888 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-05-01 2025-04-30 02440888 core:CurrentFinancialInstruments 2025-04-30 02440888 core:CurrentFinancialInstruments 2024-04-30 02440888 core:Non-currentFinancialInstruments bus:Consolidated 2025-04-30 02440888 core:Non-currentFinancialInstruments bus:Consolidated 2024-04-30 02440888 core:Non-currentFinancialInstruments 2025-04-30 02440888 core:Non-currentFinancialInstruments 2024-04-30 02440888 core:CurrentFinancialInstruments bus:Consolidated 2025-04-30 02440888 core:CurrentFinancialInstruments bus:Consolidated 2024-04-30 02440888 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-04-30 02440888 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2024-04-30 02440888 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 02440888 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 02440888 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 02440888 bus:FRS102 2024-05-01 2025-04-30 02440888 bus:Audited 2024-05-01 2025-04-30 02440888 bus:ConsolidatedGroupCompanyAccounts 2024-05-01 2025-04-30 02440888 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP