Company registration number 02719701 (England and Wales)
BARTEC AUTO I D LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
PAGES FOR FILING WITH REGISTRAR
BARTEC AUTO I D LIMITED
CONTENTS
Page
Balance sheet
1
Statement of changes in equity
2
Notes to the financial statements
3 - 12
BARTEC AUTO I D LIMITED
BALANCE SHEET
AS AT
31 MAY 2025
31 May 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
4
818,625
767,645
Investments
5
1,102,567
1,102,567
1,921,192
1,870,212
Current assets
Stocks
1,050,622
1,226,446
Debtors
7
6,408,795
6,273,320
Investments
8
1,299,207
1,203,505
Cash at bank and in hand
1,407,461
1,306,964
10,166,085
10,010,235
Creditors: amounts falling due within one year
9
(716,657)
(600,469)
Net current assets
9,449,428
9,409,766
Net assets
11,370,620
11,279,978
Capital and reserves
Called up share capital
33,848
33,848
Share premium account
82,946
82,946
Capital redemption reserve
3,906
3,906
Profit and loss reserves
11,249,920
11,159,278
Total equity
11,370,620
11,279,978

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 17 February 2026 and are signed on its behalf by:
P J Wilson
Director
Company registration number 02719701 (England and Wales)
BARTEC AUTO I D LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MAY 2025
- 2 -
Share capital
Share premium account
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
£
Balance at 1 June 2023
33,848
82,946
3,906
11,056,708
11,177,408
Year ended 31 May 2024:
Profit and total comprehensive income
-
-
-
102,570
102,570
Balance at 31 May 2024
33,848
82,946
3,906
11,159,278
11,279,978
Year ended 31 May 2025:
Profit and total comprehensive income
-
-
-
490,642
490,642
Dividends
-
-
-
(400,000)
(400,000)
Balance at 31 May 2025
33,848
82,946
3,906
11,249,920
11,370,620
BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MAY 2025
- 3 -
1
Accounting policies
Company information

Bartec Auto I D Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 9 Redbrook Business Park, Wilthorpe Road, Barnsley, South Yorkshire, England, S75 1JN.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

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

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

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

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

The financial statements of the company are consolidated in the financial statements of Bartec Auto ID Holdings Limited. These consolidated financial statements are available from its registered office, Unit 9 Redbrook Business Park, Wilthorpe Road, Barnsley, South Yorkshire, S75 1JN.

1.2
Going concern

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

1.3
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.

BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 4 -

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that it is probable will be recover ed.

1.4
Research and development expenditure

Research expenditure is written off against profits in the year in which it is incurred. Identifiable development expenditure is capitalised to the extent that the technical, commercial and financial feasibility can be demonstrated.

1.5
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 the lease term
Fixtures and fittings
15%/20% reducing balance basis or 25%/25/50% on cost
Motor vehicles
25% reducing balance basis or 20%/25% on cost
Other tangibles
33% on cost

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 credited or charged to profit or loss.

1.6
Fixed asset investments

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

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

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 company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

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

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 5 -

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

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

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

1.8
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.

1.9
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.

1.10
Financial instruments

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

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

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

Basic financial assets

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

BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 6 -
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 creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.11
Equity instruments

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

1.12
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 company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

Deferred tax

Deferred tax liabilities are generally recognised for all timing differences and deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Such assets and liabilities are not recognised if the timing difference arises from goodwill or from the initial recognition of other assets and liabilities in a transaction that affects neither the tax profit nor the accounting profit.

The carrying amount of deferred tax assets is reviewed at each reporting end date and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered. Deferred tax is calculated at the tax rates that are expected to apply in the period when the liability is settled or the asset is realised. Deferred tax is charged or credited in the profit and loss account, except when it relates to items charged or credited directly to equity, in which case the deferred tax is also dealt with in equity. Deferred tax assets and liabilities are offset when the company has 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.

BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
1
Accounting policies
(Continued)
- 7 -
1.13
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

1.14
Retirement benefits

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

1.15
Leases

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease s asset are consumed.

1.16
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 8 -
2
Judgements and key sources of estimation uncertainty

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

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

Critical judgements

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

Provision for aged stock

The company establishes a provision for stock estimated to realise a value lower than cost. When assessing net realisable value the directors considered the selling price of the product less further costs expected to be incurred to complete and sell the item. The directors also consider the purchasing and sales history of the stock items and the length of the products life to assess whether the materials remain in use.

Included within closing stock is stock with a value of £241,658 which has been identified as slow moving which has not been provided for. The directors believe that this value will be recovered because it demonstrably relates to parts and accessories for equipment that is still current and in operation and therefore could be required by customers.

Investments in subsidiaries and recoverability of intercompany debtors

The carrying value of investments in subsidiaries and the recoverability of debtors owed by subsidiaries are supported by their value in use, which is calculated using discounted cashflows. This calculation requires the directors to make a number of financial estimates around future trading performance and take a judgement on an appropriate discount rate to use within the discounted cash flow.

A subsidiary of the Company, Nyquist Solutions Limited, has outstanding intercompany debtor balances of £1,197,866 for which no provision has been recognised. In addition, the carrying value of the Company’s investment in Nyquist Solutions Limited totals £850,000 and has not been impaired.

Management’s key judgement in assessing the recoverability of both the intercompany debtor and the investment is that the subsidiary will generate sufficient value through increased sales of a new product, enabling repayment of the intercompany balance. The value in use model is sensitive to changes in forecast sales volumes and forecast sales of the new product between the reporting date and 31 May 2030 would need to decline by approximately 39% before an impairment would be required.

3
Employees

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

2025
2024
Number
Number
Total
45
44
BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 9 -
4
Tangible fixed assets
Land and buildings
Plant and machinery etc
Other tangibles
Total
£
£
£
£
Cost
At 1 June 2024
743,071
386,874
1,521,868
2,651,813
Additions
3,540
64,114
69,134
136,788
Disposals
-
0
(64,016)
-
0
(64,016)
At 31 May 2025
746,611
386,972
1,591,002
2,724,585
Depreciation and impairment
At 1 June 2024
61,286
332,224
1,490,658
1,884,168
Depreciation charged in the year
5,973
23,730
41,739
71,442
Eliminated in respect of disposals
-
0
(49,650)
-
0
(49,650)
At 31 May 2025
67,259
306,304
1,532,397
1,905,960
Carrying amount
At 31 May 2025
679,352
80,668
58,605
818,625
At 31 May 2024
681,785
54,650
31,210
767,645
5
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1,102,567
1,102,567
6
Financial instruments
2025
2024
£
£
Carrying amount of financial assets include:
Instruments measured at fair value through profit or loss
1,299,207
1,203,505
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
727,332
465,732
Corporation tax recoverable
131,220
-
0
Amounts owed by group undertakings and undertakings in which the company has a participating interest
3,965,327
4,317,724
Other debtors
1,584,916
1,489,864
6,408,795
6,273,320

BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 10 -
8
Current asset investments
2025
2024
£
£
Other investments
1,299,207
1,203,505
9
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
282,213
271,585
Amounts owed to group undertakings
8,058
-
0
Taxation and social security
99,374
47,882
Other creditors
327,012
281,002
716,657
600,469
10
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is unqualified and includes the following:

Opinion

In our opinion the financial statements:

- give a true and fair view of the state of the company's affairs as at 31 May 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.

Senior Statutory Auditor:
Felix Lee
Statutory Auditor:
Sumer Auditco Limited
Date of audit report:
17 February 2026
11
Financial commitments, guarantees and contingent liabilities

As at 31st May 2025, the company has granted security to HSBC UK Bank plc in respect of its banking facilities. The security contains a fixed charge over specific assets including book debts, goodwill, uncalled capital, and intellectual property and a floating charge over all other assets and undertakings of the company, both present and future.

12
Related party transactions
Transactions with related parties

During the year the company entered into the following transactions with related parties:

BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
12
Related party transactions
(Continued)
- 11 -
Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Entities over which the entity has control, joint control or significant influence
30,418
37,901
6,908
3,666
Other related parties
2,037,686
1,696,314
5,132
111,800
Loan interest
Management charges
2025
2024
2025
2024
£
£
£
£
Other related parties
93,726
216,431
259,396
185,189

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Other related parties
13,357
6,669

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities over which the entity has control, joint control or significant influence
15,939
13,505
Other related parties
2,971,315
3,616,211

Loans to related parties with a value of £2,579,188 (2024: £2,939,462) attract interest a commercial rate and are repayable on demand.

All other intercompany balances are interest free and repayable on demand.

Included within amounts due from related parties is a balance of £1,000,000 (2024: £1,000,000) which attracts interest at base rate plus 3% and is not repayable within 12 months. All other balances are interest free and repayable on demand.

Other information

The company has taken advantage of the exemption contained in Section 33 of FRS 102 'Related Party Disclosures' from disclosing transactions with entities which are part of the group, since 100% of the voting rights in the company are controlled within the group.

BARTEC AUTO I D LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MAY 2025
- 12 -
13
Parent company

The company is a wholly owned subsidiary of Bartec Auto ID Holdings Limited, a company registered in England and Wales, which is the parent company of the smallest and largest group which prepares consolidated financial statements.

Copies of the group financial statements of Bartec Auto ID Holdings can be obtained from:

Unit 9 Redbrook Business Park

Wilthorpe Road

Barnsley

South Yorkshire

S75 1JN

The ultimate controlling party is Mr C Webb by virtue of his shareholding in the parent company.

2025-05-31 2024-06-01 false false false 17 February 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity C P Webb C D Webb T S Hobbs C W Beal P J Wilson D G Patrickson W J Lee C D Webb 2026-02-17 02719701 2024-06-01 2025-05-31 02719701 2025-05-31 02719701 2024-05-31 02719701 core:LandBuildings 2025-05-31 02719701 core:OtherPropertyPlantEquipment 2025-05-31 02719701 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-05-31 02719701 core:LandBuildings 2024-05-31 02719701 core:OtherPropertyPlantEquipment 2024-05-31 02719701 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-05-31 02719701 core:CurrentFinancialInstruments core:WithinOneYear 2025-05-31 02719701 core:CurrentFinancialInstruments core:WithinOneYear 2024-05-31 02719701 core:CurrentFinancialInstruments 2025-05-31 02719701 core:CurrentFinancialInstruments 2024-05-31 02719701 core:ShareCapital 2025-05-31 02719701 core:ShareCapital 2024-05-31 02719701 core:SharePremium 2025-05-31 02719701 core:SharePremium 2024-05-31 02719701 core:CapitalRedemptionReserve 2025-05-31 02719701 core:CapitalRedemptionReserve 2024-05-31 02719701 core:RetainedEarningsAccumulatedLosses 2025-05-31 02719701 core:RetainedEarningsAccumulatedLosses 2024-05-31 02719701 core:ShareCapital 2023-05-31 02719701 core:SharePremium 2023-05-31 02719701 core:CapitalRedemptionReserve 2023-05-31 02719701 core:RetainedEarningsAccumulatedLosses 2023-05-31 02719701 bus:Director4 2024-06-01 2025-05-31 02719701 core:RetainedEarningsAccumulatedLosses 2023-06-01 2024-05-31 02719701 2023-06-01 2024-05-31 02719701 core:RetainedEarningsAccumulatedLosses 2024-06-01 2025-05-31 02719701 core:LandBuildings core:LongLeaseholdAssets 2024-06-01 2025-05-31 02719701 core:FurnitureFittings 2024-06-01 2025-05-31 02719701 core:MotorVehicles 2024-06-01 2025-05-31 02719701 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-06-01 2025-05-31 02719701 core:LandBuildings 2024-05-31 02719701 core:OtherPropertyPlantEquipment 2024-05-31 02719701 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-05-31 02719701 2024-05-31 02719701 core:LandBuildings 2024-06-01 2025-05-31 02719701 core:OtherPropertyPlantEquipment 2024-06-01 2025-05-31 02719701 core:AllSubsidiaries core:SaleOrPurchaseGoods 2024-06-01 2025-05-31 02719701 core:AllSubsidiaries core:SaleOrPurchasePropertyOrOtherAssets 2023-06-01 2024-05-31 02719701 core:OtherRelatedParties core:SaleOrPurchaseGoods 2024-06-01 2025-05-31 02719701 core:OtherRelatedParties core:SaleOrPurchaseGoods 2023-06-01 2024-05-31 02719701 bus:PrivateLimitedCompanyLtd 2024-06-01 2025-05-31 02719701 bus:FRS102 2024-06-01 2025-05-31 02719701 bus:Audited 2024-06-01 2025-05-31 02719701 bus:Director1 2024-06-01 2025-05-31 02719701 bus:Director2 2024-06-01 2025-05-31 02719701 bus:Director3 2024-06-01 2025-05-31 02719701 bus:Director5 2024-06-01 2025-05-31 02719701 bus:Director6 2024-06-01 2025-05-31 02719701 bus:Director7 2024-06-01 2025-05-31 02719701 bus:CompanySecretary1 2024-06-01 2025-05-31 02719701 bus:SmallCompaniesRegimeForAccounts 2024-06-01 2025-05-31 02719701 bus:FullAccounts 2024-06-01 2025-05-31 xbrli:pure xbrli:shares iso4217:GBP