REGISTERED NUMBER: 13198974 (England and Wales)

Group Strategic Report, Report of the Directors and

Consolidated Financial Statements for the Year Ended 30 April 2025

for

Darby Investments Ltd

Previously known as

First City Nursing & Care Ltd

Page

Company Information

1

Group Strategic Report

2

Report of the Directors

3

Report of the Independent Auditors

5

Consolidated Income Statement

9

Consolidated Other Comprehensive Income

10

Consolidated Balance Sheet

11

Company Balance Sheet

12

Consolidated Statement of Changes in Equity

13

Company Statement of Changes in Equity

14

Consolidated Cash Flow Statement

15

Notes to the Consolidated Cash Flow Statement

16

Notes to the Consolidated Financial Statements

18

DIRECTORS:

S J Trowbridge

L Trowbridge

REGISTERED OFFICE:

First City House

Cheney Manor Industrial Estate

Swindon

Wiltshire

SN2 2QG

REGISTERED NUMBER:

13198974 (England and Wales)

AUDITORS:

Morley & Co (UK) Ltd

Statutory Auditor, Chartered Certified Accountants

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

The directors present their strategic report of the company and the group for the year ended 30 April 2025.

REVIEW OF BUSINESS

The principal interests of the group during the period were to provide domiciliary healthcare services as well as agency services to healthcare establishments. During the period the group has continued to work systemwide in partnership with statutory bodies and in particular local authorities and clinical commissioning groups. The group has continued its role as key systemwide partner within the local health and care ecosystem, including helping to facilitate discharges into the community care sector.

The directors are satisfied with the performance of the group in the 12-month period ended 30 April 2025. This performance has been despite a very challenging environment to the sector, the group and its employees.

PRINCIPAL RISKS AND UNCERTAINTIES

The board along with the management team monitor key risks that the group faces on a continual basis.

The principal risks facing the group relate to the ongoing funding pressures within the adult social care sector, particularly concerning NHS and local authority funding allocations. The sector's sustainability is significantly impacted by inadequate annual funding uplifts to address unavoidable cost increases, including those mandated by the government and driven by inflation. Unlike other sectors, healthcare providers have limited ability to pass on these cost increases to consumers.

Recruitment and retention of healthcare professionals pose significant challenges due to competitive pressures within the labour market.

The group remains at the forefront of innovation within the adult care sector. First City is actively exploring the applications and benefits of Artificial Intelligence. The group is well positioned to thrive in the evolving integrated care systems that will shape the future of the sector.

ON BEHALF OF THE BOARD:

S J Trowbridge - Director

13 January 2026

The directors present their report with the financial statements of the company and the group for the year ended 30 April 2025.

CHANGE OF NAME

The group passed a special resolution on 24 October 2025 changing its name from First City Nursing & Care Ltd to Darby Investments Ltd.

DIVIDENDS

The total distribution of dividends for the period ended 30 April 2025 will be £576,762.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

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

S J Trowbridge

L Trowbridge

POLITICAL DONATIONS AND EXPENDITURE

There have been no political donations made in the current or prior year.

ENGAGEMENT WITH EMPLOYEES

The directors promote a company policy of giving full and fair consideration to applications for employment made by disabled persons. Specific training and career development are considered in line with the needs of all employees of the company.

The necessity for, and importance of, good communication with all employees is well recognised and accepted by the directors. For many years, regular meetings with employees' representatives have been held to keep them informed of developments and to receive their suggestions on various matters including health and safety.

The Company recognises the valuable contribution made by its employees to the success of the business. Employees are kept informed of the activities of the Company at regular staff liaison meetings. Staff are encouraged to discuss matters directly with management or bring matters to their attention at the staff liaison meeting. The Company always considers matters relating to employment fairly irrespective of race, age, sex, disability, religious beliefs or sexual orientation. The Company supports the ongoing training and development of its staff.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Group 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 the group 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;

-	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 and the group's transactions and disclose with reasonable accuracy at any time the financial position of the company and the group 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 the group 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 group's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the group's auditors are aware of that information.

AUDITORS

The auditors, Morley & Co (UK) Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

S J Trowbridge - Director

13 January 2026

Opinion

We have audited the financial statements of Darby Investments Ltd (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 April 2025 which comprise the Consolidated Income Statement, Consolidated Other Comprehensive Income, Consolidated Balance Sheet, Company Balance Sheet, Consolidated Statement of Changes in Equity, Company Statement of Changes in Equity, Consolidated Cash Flow Statement and Notes to the Consolidated Cash Flow Statement, 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 group's and of the parent company 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 the 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 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 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.

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 its environment obtained in the course of the audit, we have not identified material misstatements in the Group 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 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 four, 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.

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 identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

a. The nature of the industry and sector, control environment and business performance including the design of the company's remuneration policies, key drivers for directors' remuneration, bonus levels and performance targets;

b. Enquiring of management, including obtaining and reviewing supporting documentation, concerning the company's policies and procedures relating to:

b.i. Identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of non-compliance;

b.ii. Detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

b.iii. The internal controls established to mitigate risks related to fraud or non-compliance with laws and regulations.

b.iv. Obtaining an understanding of the legal and regulatory frameworks that the company operates in, focusing on those laws and regulations that had a direct effect on the financial statements, such as provisions of the UK Companies Act, pensions legislation and tax legislation or that had a fundamental effect on the operations of the company, General Data Protection requirements and Anti-bribery and corruption policy.

In common with all audits under ISAs (UK), we are required to perform specific procedures to respond to the risk of management override. Our procedures to respond to risks identified included the following:

a. Reviewing the financial statement disclosures and testing to supporting documentation to assess compliance with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

b. Enquiring of management and external legal counsel concerning actual and potential litigation and claims;

c. Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud; and

d. Reading minutes of meetings of those charged with governance and correspondence with regulators.

In addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant 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.

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. For example, the further removed non-compliance with laws and regulations (irregularities) is from the events and transactions reflected in the financial statements, the less likely the inherently limited procedures required by auditing standards would identify it. In addition, as with any audit, there remained a higher risk of non-detection of irregularities, as these may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal controls. We are not responsible for preventing non-compliance and cannot be expected to detect non-compliance with all laws and regulations.

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.

Paul King FCCA (Senior Statutory Auditor)

for and on behalf of Morley & Co (UK) Ltd

Statutory Auditor, Chartered Certified Accountants

2 Cricklade Court

Old Town

Swindon

Wiltshire

SN1 3EY

14 January 2026

TURNOVER

25,754,659

23,962,768

Cost of sales

21,120,069

19,447,862

GROSS PROFIT

4,634,590

4,514,906

Administrative expenses

3,172,624

3,049,324

1,461,966

1,465,582

Other operating income

31,779

28,836

OPERATING PROFIT

4

1,493,745

1,494,418

Interest receivable and similar income

3,872

-

1,497,617

1,494,418

Interest payable and similar expenses

5

24,672

65,765

PROFIT BEFORE TAXATION

1,472,945

1,428,653

Tax on profit

6

262,996

839,570

PROFIT FOR THE FINANCIAL YEAR

1,209,949

589,083

Profit attributable to:

Owners of the parent

1,209,949

589,083

PROFIT FOR THE YEAR

1,209,949

589,083

OTHER COMPREHENSIVE INCOME

Revaluation of cryptocurrencies

374,660

9,581

Income tax relating to other comprehensive income

(93,664

)

(2,395

)

OTHER COMPREHENSIVE INCOME FOR THE YEAR, NET OF INCOME TAX

280,996

7,186

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

1,490,945

596,269

Note

Prior year adjustment

9

(197,717

)

(139,451

)

TOTAL COMPREHENSIVE INCOME SINCE LAST ANNUAL REPORT

1,293,228

456,818

Total comprehensive income attributable to:

Owners of the parent

1,293,228

456,818

FIXED ASSETS

Intangible assets

10

3,634,212

3,021,323

Tangible assets

11

2,296,975

2,173,896

Investments

12

-

-

Investment property

13

530,189

530,189

6,461,376

5,725,408

CURRENT ASSETS

Debtors

14

3,007,933

2,832,571

Cash at bank and in hand

1,879,099

1,844,747

4,887,032

4,677,318

CREDITORS

Amounts falling due within one year

15

4,253,190

4,152,547

NET CURRENT ASSETS

633,842

524,771

TOTAL ASSETS LESS CURRENT LIABILITIES

7,095,218

6,250,179

CREDITORS

Amounts falling due after more than one year

16

(1,005,364

)

(1,151,605

)

PROVISIONS FOR LIABILITIES

19

(77,097

)

-

NET ASSETS

6,012,757

5,098,574

CAPITAL AND RESERVES

Called up share capital

20

100

100

Retained earnings

21

6,012,657

5,098,474

SHAREHOLDERS' FUNDS

6,012,757

5,098,574

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

S J Trowbridge - Director

FIXED ASSETS

Intangible assets

10

727,099

113,410

Tangible assets

11

-

-

Investments

12

2,907,125

2,907,125

Investment property

13

-

-

3,634,224

3,020,535

CURRENT ASSETS

Cash at bank and in hand

38,387

38,396

CREDITORS

Amounts falling due within one year

15

150,154

177,785

NET CURRENT LIABILITIES

(111,767

)

(139,389

)

TOTAL ASSETS LESS CURRENT LIABILITIES

3,522,457

2,881,146

CREDITORS

Amounts falling due after more than one year

16

(438,892

)

(558,892

)

PROVISIONS FOR LIABILITIES

19

(97,013

)

(3,349

)

NET ASSETS

2,986,552

2,318,905

CAPITAL AND RESERVES

Called up share capital

20

100

100

Retained earnings

21

2,986,452

2,318,805

SHAREHOLDERS' FUNDS

2,986,552

2,318,905

Company's profit for the financial year

963,413

570,929

The financial statements were approved by the Board of Directors and authorised for issue on 13 January 2026 and were signed on its behalf by:

S J Trowbridge - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 May 2023

100

5,095,896

5,095,996

Prior year adjustment

-

(139,451

)

(139,451

)

As restated

100

4,956,445

4,956,545

Changes in equity

Dividends

-

(454,240

)

(454,240

)

Total comprehensive income

-

793,986

793,986

Balance at 30 April 2024

100

5,296,191

5,296,291

Prior year adjustment

-

(197,717

)

(197,717

)

As restated

100

5,098,474

5,098,574

Changes in equity

Dividends

-

(576,762

)

(576,762

)

Total comprehensive income

-

1,490,945

1,490,945

Balance at 30 April 2025

100

6,012,657

6,012,757

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 May 2023

100

2,194,930

2,195,030

Changes in equity

Dividends

-

(454,240

)

(454,240

)

Total comprehensive income

-

578,115

578,115

Balance at 30 April 2024

100

2,318,805

2,318,905

Changes in equity

Dividends

-

(576,762

)

(576,762

)

Total comprehensive income

-

1,244,409

1,244,409

Balance at 30 April 2025

100

2,986,452

2,986,552

Cash flows from operating activities

Cash generated from operations

1

1,531,950

1,897,258

Interest paid

(24,672

)

(65,765

)

Government grants

31,779

28,476

Tax paid

(385,655

)

(717,312

)

Net cash from operating activities

1,153,402

1,142,657

Cash flows from investing activities

Purchase of intangible fixed assets

(239,029

)

-

Purchase of tangible fixed assets

(174,860

)

(27,122

)

Interest received

3,872

-

Net cash from investing activities

(410,017

)

(27,122

)

Cash flows from financing activities

Loan repayments in year

(188,698

)

(195,705

)

Amount withdrawn by directors

(25,684

)

(30,000

)

New HP in year

109,481

-

HP repayments in year

(27,370

)

-

Equity dividends paid

(576,762

)

(454,240

)

Net cash from financing activities

(709,033

)

(679,945

)

Increase in cash and cash equivalents

34,352

435,590

Cash and cash equivalents at beginning of year

2

1,844,747

1,409,157

Cash and cash equivalents at end of year

2

1,879,099

1,844,747

1.	RECONCILIATION OF PROFIT BEFORE TAXATION TO CASH GENERATED FROM OPERATIONS

2025

2024

as restated

£

£

Profit before taxation

1,472,945

1,428,653

Depreciation charges

52,581

34,859

Prior year adjustment

-

(139,451

)

Government grants

(31,779

)

(28,476

)

Finance costs

24,672

65,765

Finance income

(3,872

)

-

1,514,547

1,361,350

Increase in trade and other debtors

(156,402

)

(35,001

)

Increase in trade and other creditors

173,805

570,909

Cash generated from operations

1,531,950

1,897,258

2.	CASH AND CASH EQUIVALENTS

The amounts disclosed on the Cash Flow Statement in respect of cash and cash equivalents are in respect of these Balance Sheet amounts:

Year ended 30 April 2025

30/4/25

1/5/24

£

£

Cash and cash equivalents

1,879,099

1,844,747

Year ended 30 April 2024

30/4/24

1/5/23

as restated

£

£

Cash and cash equivalents

1,844,747

1,409,157

3.	ANALYSIS OF CHANGES IN NET FUNDS

At 1/5/24

Cash flow

At 30/4/25

£

£

£

Net cash

Cash at bank and in hand

1,844,747

34,352

1,879,099

1,844,747

34,352

1,879,099

Debt

Finance leases

-

(82,111

)

(82,111

)

Debts falling due within 1 year

(189,004

)

(3,160

)

(192,164

)

Debts falling due after 1 year

(1,151,605

)

191,858

(959,747

)

(1,340,609

)

106,587

(1,234,022

)

Total

504,138

140,939

645,077

1.	STATUTORY INFORMATION

Darby Investments Ltd 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 General 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 as modified by the revaluation of certain assets.

Subsidiaries exempt from audit and accounts preparation

The following subsidiaries are exempt from the requirements of the UK Companies Act 2006 relating to the audit of the individual accounts by virtue of S480 of the Act:

S480 - Island Homecare Ltd (company number 13686556)

Basis of consolidation

The consolidated financial statements incorporate the financial statements of the Company and the entities controlled by the company, these being Darby Wealth Ltd (previously First City Nursing Holdings Ltd), Darby Gate Ltd (previously First City Healthcare Ltd) and First City Nursing Services Ltd. Uniform accounting policies are adopted throughout the Group.

The subsidiary, Island Homecare Ltd, has been excluded from consolidation under S405 of the Companies Act 2006 as its inclusion is not material for the purpose of giving a true and fair view. This company is dormant with net assets of £nil and profit for the year of £nil.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Transactions between group entities which have been eliminated on consolidation are not disclosed within the financial statements.

Significant judgements and estimates

Estimates and judgements are continually evaluated and are based on historical experience and other factor, including expectations of future events that are believed to be reasonable under the circumstances.

Critical accounting estimates and assumptions:

The company makes estimates and assumptions concerning the future. The resulting accounting estimates will, by definition, seldom equal the related actual results. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are addressed below:

(i) Useful economic life of tangible assets

The annual depreciation charge for tangible assets is sensitive to changes in the estimated useful economic lives and residual values of the assets. The useful economic lives and residual values are re-assessed annually. They are amended when necessary to reflect current estimates, based on technological advancement, future investments, economic utilisation and the physical condition of the assets.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Turnover from the supply of services represents the value of services provided under contracts to the extent that there is a right to consideration and is recorded at the fair value of the consideration received or receivable. Where a contract has only been partially completed at the balance sheet date, turnover represents the fair value of the service provided to date based on the stage of completion of the contract activity at the balance sheet date. Where payments are received from customers in advance of services provided the amounts are recorded as deferred income and included as part of creditors due within one year.

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.

Computer software is being amortised evenly over its estimated useful life of three years.

Cyrpto currencies

Crypto currenices are initially measured at cost. After initial recognition, crypto currenices are measured at their current value based on published market prices. Any aggregate surplus or deficit arising from changes in fair value is recognised in other comprehensive income.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on cost

Fixtures and fittings

-

20% on cost

Motor vehicles

-

20% on cost

Computer equipment

-

33% on cost