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02589661 core:OtherReservesSubtotal 2024-07-31 02589661 core:RetainedEarningsAccumulatedLosses 2024-07-31 02589661 core:LandBuildings 2025-07-31 02589661 core:PlantMachinery 2025-07-31 02589661 core:Vehicles 2025-07-31 02589661 core:FurnitureFittings 2025-07-31 02589661 core:OfficeEquipment 2025-07-31 02589661 core:NetGoodwill 2025-07-31 02589661 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 02589661 core:ListedExchangeTraded 2025-07-31 02589661 core:UnlistedNon-exchangeTraded 2025-07-31 02589661 core:LandBuildings 2024-07-31 02589661 core:PlantMachinery 2024-07-31 02589661 core:Vehicles 2024-07-31 02589661 core:FurnitureFittings 2024-07-31 02589661 core:OfficeEquipment 2024-07-31 02589661 core:NetGoodwill 2024-07-31 02589661 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 02589661 core:ListedExchangeTraded 2024-07-31 02589661 core:UnlistedNon-exchangeTraded 2024-07-31 02589661 core:LandBuildings 2024-08-01 2025-07-31 02589661 core:PlantMachinery 2024-08-01 2025-07-31 02589661 core:Vehicles 2024-08-01 2025-07-31 02589661 core:FurnitureFittings 2024-08-01 2025-07-31 02589661 core:OfficeEquipment 2024-08-01 2025-07-31 02589661 core:NetGoodwill 2024-08-01 2025-07-31 02589661 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 02589661 core:ListedExchangeTraded 2024-08-01 2025-07-31 02589661 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 02589661 core:MoreThanFiveYears 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments 2025-07-31 02589661 core:Non-currentFinancialInstruments 2024-07-31 02589661 dpl:CostSales 2024-08-01 2025-07-31 02589661 dpl:DistributionCosts 2024-08-01 2025-07-31 02589661 core:LandBuildings 2024-08-01 2025-07-31 02589661 core:PlantMachinery 2024-08-01 2025-07-31 02589661 core:Vehicles 2024-08-01 2025-07-31 02589661 core:FurnitureFittings 2024-08-01 2025-07-31 02589661 core:OfficeEquipment 2024-08-01 2025-07-31 02589661 dpl:AdministrativeExpenses 2024-08-01 2025-07-31 02589661 core:NetGoodwill 2024-08-01 2025-07-31 02589661 core:IntangibleAssetsOtherThanGoodwill 2024-08-01 2025-07-31 02589661 dpl:GroupUndertakings 2024-08-01 2025-07-31 02589661 dpl:ParticipatingInterests 2024-08-01 2025-07-31 02589661 dpl:GroupUndertakings core:ListedExchangeTraded 2024-08-01 2025-07-31 02589661 core:ListedExchangeTraded 2024-08-01 2025-07-31 02589661 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 02589661 core:UnlistedNon-exchangeTraded 2024-08-01 2025-07-31 02589661 dpl:CostSales 2023-08-01 2024-07-31 02589661 dpl:DistributionCosts 2023-08-01 2024-07-31 02589661 core:LandBuildings 2023-08-01 2024-07-31 02589661 core:PlantMachinery 2023-08-01 2024-07-31 02589661 core:Vehicles 2023-08-01 2024-07-31 02589661 core:FurnitureFittings 2023-08-01 2024-07-31 02589661 core:OfficeEquipment 2023-08-01 2024-07-31 02589661 dpl:AdministrativeExpenses 2023-08-01 2024-07-31 02589661 core:NetGoodwill 2023-08-01 2024-07-31 02589661 core:IntangibleAssetsOtherThanGoodwill 2023-08-01 2024-07-31 02589661 dpl:GroupUndertakings 2023-08-01 2024-07-31 02589661 dpl:ParticipatingInterests 2023-08-01 2024-07-31 02589661 dpl:GroupUndertakings core:ListedExchangeTraded 2023-08-01 2024-07-31 02589661 core:ListedExchangeTraded 2023-08-01 2024-07-31 02589661 dpl:GroupUndertakings core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 02589661 core:UnlistedNon-exchangeTraded 2023-08-01 2024-07-31 02589661 core:NetGoodwill 2025-07-31 02589661 core:IntangibleAssetsOtherThanGoodwill 2025-07-31 02589661 core:LandBuildings 2025-07-31 02589661 core:PlantMachinery 2025-07-31 02589661 core:Vehicles 2025-07-31 02589661 core:FurnitureFittings 2025-07-31 02589661 core:OfficeEquipment 2025-07-31 02589661 core:AfterOneYear 2025-07-31 02589661 core:WithinOneYear 2025-07-31 02589661 core:ListedExchangeTraded 2025-07-31 02589661 core:UnlistedNon-exchangeTraded 2025-07-31 02589661 core:ShareCapital 2025-07-31 02589661 core:SharePremium 2025-07-31 02589661 core:RevaluationReserve 2025-07-31 02589661 core:OtherReservesSubtotal 2025-07-31 02589661 core:RetainedEarningsAccumulatedLosses 2025-07-31 02589661 core:NetGoodwill 2024-07-31 02589661 core:IntangibleAssetsOtherThanGoodwill 2024-07-31 02589661 core:LandBuildings 2024-07-31 02589661 core:PlantMachinery 2024-07-31 02589661 core:Vehicles 2024-07-31 02589661 core:FurnitureFittings 2024-07-31 02589661 core:OfficeEquipment 2024-07-31 02589661 core:AfterOneYear 2024-07-31 02589661 core:WithinOneYear 2024-07-31 02589661 core:ListedExchangeTraded 2024-07-31 02589661 core:UnlistedNon-exchangeTraded 2024-07-31 02589661 core:ShareCapital 2024-07-31 02589661 core:SharePremium 2024-07-31 02589661 core:RevaluationReserve 2024-07-31 02589661 core:OtherReservesSubtotal 2024-07-31 02589661 core:RetainedEarningsAccumulatedLosses 2024-07-31 02589661 core:NetGoodwill 2023-07-31 02589661 core:IntangibleAssetsOtherThanGoodwill 2023-07-31 02589661 core:LandBuildings 2023-07-31 02589661 core:PlantMachinery 2023-07-31 02589661 core:Vehicles 2023-07-31 02589661 core:FurnitureFittings 2023-07-31 02589661 core:OfficeEquipment 2023-07-31 02589661 core:AfterOneYear 2023-07-31 02589661 core:WithinOneYear 2023-07-31 02589661 core:ListedExchangeTraded 2023-07-31 02589661 core:UnlistedNon-exchangeTraded 2023-07-31 02589661 core:ShareCapital 2023-07-31 02589661 core:SharePremium 2023-07-31 02589661 core:RevaluationReserve 2023-07-31 02589661 core:OtherReservesSubtotal 2023-07-31 02589661 core:RetainedEarningsAccumulatedLosses 2023-07-31 02589661 core:AfterOneYear 2024-08-01 2025-07-31 02589661 core:WithinOneYear 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:CostValuation 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-08-01 2025-07-31 02589661 core:Non-currentFinancialInstruments core:CostValuation 2025-07-31 02589661 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2025-07-31 02589661 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2025-07-31 02589661 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2025-07-31 02589661 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2025-07-31 02589661 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2025-07-31 02589661 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2025-07-31 02589661 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2025-07-31 02589661 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2025-07-31 02589661 core:Non-currentFinancialInstruments core:CostValuation 2024-07-31 02589661 core:Non-currentFinancialInstruments core:AdditionsToInvestments 2024-07-31 02589661 core:Non-currentFinancialInstruments core:RevaluationsIncreaseDecreaseInInvestments 2024-07-31 02589661 core:Non-currentFinancialInstruments core:DisposalsDecreaseInInvestments 2024-07-31 02589661 core:Non-currentFinancialInstruments core:ProvidedReleasedInPeriodProvisionsForImpairmentInvestments 2024-07-31 02589661 core:Non-currentFinancialInstruments core:ImpairmentLossReversalProvisionsForImpairmentInvestments 2024-07-31 02589661 core:Non-currentFinancialInstruments core:AcquisitionsIncreaseInProvisionsForImpairmentInvestments 2024-07-31 02589661 core:Non-currentFinancialInstruments core:DisposalsDecreaseInProvisionsForImpairmentInvestments 2024-07-31 02589661 core:Non-currentFinancialInstruments core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments 2024-07-31 02589661 bus:Director1 2024-08-01 2025-07-31 02589661 core:FurnitureFittingsToolsEquipment 2024-07-31 02589661 core:FurnitureFittingsToolsEquipment 2024-08-01 2025-07-31 02589661 core:FurnitureFittingsToolsEquipment 2025-07-31 02589661 1 bus:Director1 2024-07-31 02589661 1 bus:Director1 2024-08-01 2025-07-31 02589661 1 bus:Director1 2025-07-31 02589661 2024-07-31 02589661 2024-08-01 2025-07-31 02589661 2025-07-31

SHAW SHEET METAL (RUGBY) LIMITED

Registered Number
02589661
(England and Wales)

Unaudited Financial Statements for the Year ended
31 July 2025

SHAW SHEET METAL (RUGBY) LIMITED
Company Information
for the year from 1 August 2024 to 31 July 2025

Director | PJR Shaw

Company Secretary | VC Shaw

Registered Address | Deep Meadow
| 137 London Road
| Stretton On Dunsmore
| CV23 9JB

Registered Number | 02589661 (England and Wales)

SHAW SHEET METAL (RUGBY) LIMITED
Balance Sheet as at
31 July 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 3,727,767 |  |  |  | 2,878,762
Investments | 4 |  |  | 4,624 |  |  |  | 4,624
|  |  |  | 3,732,391 |  |  |  | 2,883,386
Current assets |  |  |  |  |  |  |  |
Stocks | 5 | 120,715 |  |  |  | 140,450 |  |
Debtors | 6 | 3,174,091 |  |  |  | 2,767,072 |  |
Cash at bank and on hand |  | 10,101 |  |  |  | 52,831 |  |
|  | 3,304,907 |  |  |  | 2,960,353 |  |
Creditors amounts falling due within one year | 7 | (2,779,373) |  |  |  | (2,402,433) |  |
Net current assets (liabilities) |  |  |  | 525,534 |  |  |  | 557,920
Total assets less current liabilities |  |  |  | 4,257,925 |  |  |  | 3,441,306
Creditors amounts falling due after one year | 8 |  |  | (1,743,241) |  |  |  | (1,146,726)
Provisions for liabilities | 10 |  |  | (612,013) |  |  |  | (483,225)
Net assets |  |  |  | 1,902,671 |  |  |  | 1,811,355
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Profit and loss account |  |  |  | 1,902,669 |  |  |  | 1,811,353
Shareholders' funds |  |  |  | 1,902,671 |  |  |  | 1,811,355

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 2 March 2026, and are signed on its behalf by:
PJR Shaw Director Registered Company No. 02589661

SHAW SHEET METAL (RUGBY) LIMITED
Notes to the Financial Statements
for the year ended 31 July 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Statement of compliance
--- | ---
| The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.

| Basis of preparation
--- | ---
| The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the financial reporting standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

| Revenue from sale of goods
--- | ---
| Revenue from the sale of goods is recognised when the company has transferred to the buyer the significant risks and rewards of ownership of the goods, usually when goods are delivered and legal title has passed. Providing the amount of revenue can be measured reliably, it is probable that the economic benefits associated with the transaction will flow to the company and the costs incurred or to be incurred in respect of the transition can be measured reliably.

| Revenue from rendering of services
--- | ---
| Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

| Interest income
--- | ---
| Interest income is recognised using the effective interest rate method.

| Operating leases
--- | ---
| Where, substantially, all the risks and rewards of ownership of the asset do not transfer from the lessor to the company, the lease is treated as an operating lease. Rentals payable under operating leases are charged to the profit and loss account on a straight-line basis over the period of the lease. Lease income is recognised in the profit and loss on a straight line basis over the lease term. The aggregate cost of the lease incentives are recognised as a reduction to income over the lease term on a straight-line basis. Costs. including depreciation, incurred in earning the lease income are recognised as an expense. Any initial direct costs incurred in negotiating and arranging the operating lease are added to the carrying amount of the lease and recognised as a n expenses over the lease term on the same basis as the lease income.

| Employee benefits
--- | ---
| Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution pension plan for the benefit of its employees. Contributions are recognised as expenses as they become payable. Differences between contributions payable in the year and those actually paid are recognised as either prepayments or accruals in the balance sheet. The assets of the defined contribution pension scheme are held separately from those of the company in an independently administered fund.

| Finance costs
--- | ---
| Finance costs charged to the profit or loss include interest expense calculated using the effective interest method from FRS 102:11, finance charges on finance leases, and exchange differences on foreign currency borrowings where these are treated as an adjustment to interest costs.

| Current taxation
--- | ---
| Current tax is recognised in profit or loss, except for taxes related to revaluations of land and buildings which are recognised in other comprehensive income. Current tax represents the amount of tax payable (receivable) in respect of taxable profit (loss) for the current, or past, reporting periods. Current tax is measured at the amount expected to be paid (recovered) using the tax rates and laws which have been enacted, or substantively enacted, by the balance sheet date. Where payments to HM Revenue and Customs exceed liabilities owed, an asset is recognised to the extent of the amount of tax recoverable.

| Deferred tax
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Research and development
--- | ---
| All research costs are expensed. Costs related to the development of products are capitalised when they meet the criteria stated in FRS 102, Section 18 Intangible assets other than Goodwill. All other development expenditure is recognised as an expense in the period in which it is incurred.

| Tangible fixed assets and depreciation
--- | ---
| All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | 25 |  | -
| Fixtures and fittings | - |  | 4
| Vehicles | 25 |  | -

| Impairment of non-financial assets policy
--- | ---
| Assets which are not carried at fair value are reviewed for evidence of impairment at each reporting date. Where the asset is showing indicators of impairment, the recoverable amount of the asset, is estimated and then compared to the carrying value in the financial statements. Where the carrying amount is in excess of recoverable amount, an impairment loss is recognised in profit or loss.

| Investments
--- | ---
| Investments in subsidiaries, associates and joint ventures are measured at cost less any accumulated impairment losses. Listed investments are measured at fair value where the difference between cost and fair value is material. Unlisted investments are measured at fair value unless the value cannot be measured reliably, in which case they are measured at cost less any accumulated impairment losses. Changes in fair value are included in the profit and loss account.

| Finance leases and hire purchase contracts
--- | ---
| Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

| Stocks and work in progress
--- | ---
| Stock is valued at the lower of cost and estimated selling price less costs to complete and sell. The cost methodology employed by the entity is the first-in first-out method. Estimated selling price less costs to complete and sell are derived from the selling price which the goods would fetch in an open market transaction with established customers less the costs expected to be incurred to enable the sale to complete. Provision is made for slow-moving and obsolete items of stock. Such provisions are recognised in profit or loss. Work in progress is valued using the percentage of completion method and values are calculated using the lower of cost and estimated selling price less costs to complete and sell. When stocks are sold, the carrying amount of those stocks is recognised as an expense within cost of sales. This takes place in the same period that the associated revenue is recognised.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

| Cash and cash equivalents
--- | ---
| Cash and cash equivalents comprise cash at bank and on hand, demand deposits with banks and other short-term highly liquid investments with original maturities of three months or less. Bank overdrafts are disclosed separately. For the purpose of the cash flow statement, bank overdrafts form an integral part of the company's cash management and are included as a component of cash and cash equivalents.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at transaction price and measured at amortised cost using the effective interest method. Where investments in non-derivative financial instruments are publicly traded, or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value through profit and loss. All other investments are subsequently measured at cost less impairment. Financial assets which are measured at cost or amortised cost are reviewed for objective evidence of impairment at each balance sheet date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. All equity instruments, regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment.

| Share capital
--- | ---
| Ordinary shares are classified as equity. Incremental costs directly attributable to the issue of new ordinary shares or options are shown in equity as a deduction, net of tax, from the proceeds.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 21 |  | 21

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Fixtures & fittings |  | Total
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| Cost or valuation
| At 01 August 24 | 5,184,866 |  | 291,562 |  | 89,994 |  | 5,566,422
| Additions | 1,609,100 |  | - |  | 5,681 |  | 1,614,781
| Disposals | (704,430) |  | (33,698) |  | (15,793) |  | (753,921)
| At 31 July 25 | 6,089,536 |  | 257,864 |  | 79,882 |  | 6,427,282
| Depreciation and impairment
| At 01 August 24 | 2,480,516 |  | 153,862 |  | 53,282 |  | 2,687,660
| Charge for year | 592,052 |  | 42,099 |  | 14,302 |  | 648,453
| On disposals | (587,107) |  | (33,698) |  | (15,793) |  | (636,598)
| At 31 July 25 | 2,485,461 |  | 162,263 |  | 51,791 |  | 2,699,515
| Net book value
| At 31 July 25 | 3,604,075 |  | 95,601 |  | 28,091 |  | 3,727,767
| At 31 July 24 | 2,704,350 |  | 137,700 |  | 36,712 |  | 2,878,762

4. | Fixed asset investments
--- | ---

|  | Other investments1 |  | Total
--- | --- | --- | --- | ---
|  | £ |  | £
| Cost or valuation
| At 01 August 24 | 4,624 |  | 4,624
| At 31 July 25 | 4,624 |  | 4,624
| Net book value
| At 31 July 25 | 4,624 |  | 4,624
| At 31 July 24 | 4,624 |  | 4,624

| Notes
--- | ---
| 1Other investments other than loans

5. | Stocks
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Raw materials and consumables | 81,000 |  | 117,700
| Work in progress | 39,715 |  | 22,750
| Total | 120,715 |  | 140,450

6. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade debtors / trade receivables | 962,807 |  | 887,144
| Other debtors | 2,071,890 |  | 1,769,554
| Prepayments and accrued income | 139,394 |  | 110,374
| Total | 3,174,091 |  | 2,767,072

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 254,380 |  | 380,159
| Bank borrowings and overdrafts | 212,456 |  | 121,864
| Taxation and social security | 16,200 |  | 143,841
| Finance lease and HP contracts | 808,824 |  | 550,855
| Other creditors | 1,447,514 |  | 1,168,639
| Accrued liabilities and deferred income | 39,999 |  | 37,075
| Total | 2,779,373 |  | 2,402,433

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other creditors | 1,743,241 |  | 1,146,726
| Total | 1,743,241 |  | 1,146,726

9. | Obligations under finance leases
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Finance lease and HP contracts | 2,552,065 |  | 1,697,581

10. | Provisions for liabilities
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 612,013 |  | 483,225
| Total | 612,013 |  | 483,225

11. | Directors advances, credits and guarantees
--- | ---

|  | Brought forward |  | Amount advanced |  | Amount repaid |  | Carried forward
--- | --- | --- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
| PJR Shaw | 1,597,164 |  | 1,529,657 |  | 1,365,598 |  | 1,761,223
|  | 1,597,164 |  | 1,529,657 |  | 1,365,598 |  | 1,761,223

| The loan is interest free and repayable on demand.