Company Registration No. 10497264 (England and Wales)
PURE MANAGEMENT SERVICES LTD
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 DECEMBER 2024
PAGES FOR FILING WITH REGISTRAR
Vivian House
Newham Road
Truro
Cornwall
United Kingdom
TR1 2DP
PURE MANAGEMENT SERVICES LTD
CONTENTS
Page
Company information
Balance sheet
5
Notes to the financial statements
6 - 13
PURE MANAGEMENT SERVICES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBER OF PURE MANAGEMENT SERVICES LTD
- 1 -
Opinion

We have audited the financial statements of Pure Management Services Ltd (the 'company') for the year ended 31 December 2024 which comprise , the balance sheet 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 company's affairs as at 31 December 2024 and of its profit for the year then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

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

Other information

The other information comprises the information included in the annual report other than the financial statements and our auditor's report thereon. The directors are responsible for the other information contained within the annual report. 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. 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 course of 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.

PURE MANAGEMENT SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF PURE MANAGEMENT SERVICES LTD
- 2 -

Opinions on other matters prescribed by the Companies Act 2006

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

- the information given in the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the directors' report has been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identifie d material misstatements in 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, or returns adequate for our audit have not been received from branches not visited by us; or

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

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

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

- the directors were not entitled to prepare the financial statements in accordance with the small companies regime and take advantage of the small companies' exemption in preparing the directors' report and from the requirement to prepare a strategic report.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, 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 is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error. In preparing the financial statements, the directors are responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.

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 an auditor's report 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.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

Extent to which the audit was considered capable of detecting irregularities, including fraud

The objectives of our audit, in respect to fraud, are: to identify and assess the risks of material misstatement of the financial statements due to fraud; to obtain sufficient appropriate audit evidence regarding the assessed risks of material misstatement due to fraud, through designing and implementing appropriate responses; and to respond appropriately to fraud or suspected fraud identified during the audit. However, the primary responsibility for the prevention and detection of fraud rests with both those charged with governance of the entity and its management.

PURE MANAGEMENT SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF PURE MANAGEMENT SERVICES LTD
- 3 -

Our approach was as follows:

- We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our general commercial and sector experience, and through discussion with the directors and other management (as required by auditing standards), and discussed with the directors and other management the policies and procedures regarding compliance with laws and regulations;

- We considered the legal and regulatory frameworks directly applicable to the financial statements reporting framework (FRS 102 and the Companies Act 2006) and the relevant tax compliance regulations in the UK;

- We considered the nature of the industry, the control environment and business performance, including the key drivers for management’s remuneration;

- We communicated identified laws and regulations throughout our team and remained alert to any indications of non-compliance throughout the audit;

- We considered the procedures and controls that the company has established to address risks identified, or that otherwise prevent, deter and detect fraud; and how senior management monitors those programmes and controls.

Based on this understanding we designed our audit procedures to identify non-compliance with such laws and regulations. Where the risk was considered to be higher, we performed audit procedures to address each identified fraud risk. These procedures included: testing manual journals; reviewing the financial statement disclosures and testing to supporting documentation; performing analytical procedures; and enquiring of management, and were designed to provide reasonable assurance that the financial statements were free from fraud or error.

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. The risk is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation. 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 is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/Our-Work/Audit/Audit-and-assurance/Standards-and-guidance/Standards-and-guidance-for-auditors/Auditors-responsibilities-for-audit/Description-of-auditors-responsibilities-for-audit.aspx. This description forms part of our auditor’s report.

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

PURE MANAGEMENT SERVICES LTD
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBER OF PURE MANAGEMENT SERVICES LTD
- 4 -

Use of our report

This report is made solely to the company's member 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 member those matters we are required to state to the member 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 company and the company's member, for our audit work, for this report, or for the opinions we have formed.

James Pearce (Senior Statutory Auditor)
For and on behalf of TC Group
Statutory Auditor
Vivian House
Newham Road
Truro
Cornwall
United Kingdom
TR1 2DP
PURE MANAGEMENT SERVICES LTD
BALANCE SHEET
AS AT
31 DECEMBER 2024
31 December 2024
- 5 -
2024
2023
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
5
306,944
176,533
Current assets
Debtors
6
202,900
206,016
Cash at bank and in hand
84,245
130,537
287,145
336,553
Creditors: amounts falling due within one year
7
(438,781)
(474,227)
Net current liabilities
(151,636)
(137,674)
Total assets less current liabilities
155,308
38,859
Provisions for liabilities
(46,550)
(21,345)
Net assets
108,758
17,514
Capital and reserves
Called up share capital
100
100
Profit and loss reserves
108,658
17,414
Total equity
108,758
17,514

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

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

The financial statements were approved by the board of directors and authorised for issue on 3 March 2026 and are signed on its behalf by:
Mr S C Tregoning
Director
Company registration number 10497264 (England and Wales)
PURE MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2024
- 6 -
1
Accounting policies
Company information

Pure Management Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is Sapphire House, Hayle Industrial Park, Hayle, Cornwall, England, TR27 5JR.

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 Worval Holdings Limited. These consolidated financial statements are available from its registered office, Sapphire House, Hayle Industrial Park, Hayle, Cornwall TR27 5JR.

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.

PURE MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 7 -
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.

The company recognises revenue when the amount can be reliably measured, it is probable that future economic benefits will flow to the entity and specific criteria have been met for each of the company's activities.

1.4
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 improvements
over 3 years
Plant and equipment
20% straight line
Fixtures and fittings (incl. linen)
20% straight line and over 2 years for linen
Computer equipment
25% straight line
Motor vehicles
20% straight line

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.

1.5
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).

Prior impairments are also reviewed for possible reversal at each reporting date.

1.6
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.

PURE MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 8 -
1.7
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.

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.

1.8
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.

PURE MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
1
Accounting policies
(Continued)
- 9 -
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.

1.9
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.

1.10
Retirement benefits

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

PURE MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 10 -
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
Depreciation

Depreciation is expensed at a rate that is determined to best represent the useful economic life of relevant assets, which is reviewed by the directors, along with the associated estimated residual values.

Accrued Costs

Accrued costs, where possible, are based on post year end economic outflows relating to the accounting period. Where this is not known with certainty, and estimate will be determined based on historic trends and the knowledge available at the time of provision.

Key sources of estimation uncertainty
Useful economic life of tangible fixed assets

The company makes an estimate for the useful economic life of tangible fixed assets taking into account the age, condition, residual value and the expectations for the usage of each class of asset and applies a policy to charge depreciation on a systematic basis over that assessment of useful life, taking into account any impairment that has been identified.

3
Prior year adjustment

Previously, linen purchased for the use in holiday homes was treated as stock. A prior year adjustment has been made in the accounts to treat this linen as fixed assets in 2023 and 2024; given the nature of the item (used in the supply of services) and that the useful life exceeds one year. The directors consider that this treatment complies with FRS 102.

A prior year adjustment has been made to reclassify £56,203 from closing stock to fixed asset additions as at 31 December 2023.

A prior year adjustment was also made to remove inter hub sales and cost of sales from the 2023 figures amounting to £47,509.

Both of these adjustments do not give rise to any effect upon equity or profit for the previous financial period.

PURE MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 11 -
4
Employees

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

2024
2023
Number
Number
Total
14
14
5
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings (incl. linen)
Computer equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 January 2024
15,937
45,880
58,695
11,131
116,229
247,872
Additions
71,721
24,833
66,172
6,684
43,199
212,609
Disposals
-
0
-
0
-
0
(6,483)
-
0
(6,483)
At 31 December 2024
87,658
70,713
124,867
11,332
159,428
453,998
Depreciation and impairment
At 1 January 2024
10,692
24,323
1,073
8,670
26,581
71,339
Depreciation charged in the year
8,046
10,812
35,345
2,250
25,745
82,198
Eliminated in respect of disposals
-
0
-
0
-
0
(6,483)
-
0
(6,483)
At 31 December 2024
18,738
35,135
36,418
4,437
52,326
147,054
Carrying amount
At 31 December 2024
68,920
35,578
88,449
6,895
107,102
306,944
At 31 December 2023
5,245
21,557
57,622
2,461
89,648
176,533
PURE MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 12 -
6
Debtors
2024
2023
Amounts falling due within one year:
£
£
Trade debtors
90,807
101,862
Amounts owed by group undertakings
89,161
88,302
Other debtors
22,932
15,852
202,900
206,016
7
Creditors: amounts falling due within one year
2024
2023
£
£
Trade creditors
95,587
44,246
Amounts owed to group undertakings
310,314
397,508
Corporation tax
8,739
22,940
Other taxation and social security
11,655
3,100
Other creditors
12,486
6,433
438,781
474,227
8
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 was unqualified.

Senior Statutory Auditor:
James Pearce
Statutory Auditor:
TC Group
Date of audit report:
9 March 2026
9
Operating lease commitments
Lessee

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

2024
2023
£
£
29,100
-
0
PURE MANAGEMENT SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2024
- 13 -
10
Related party transactions

During the year Pure Management Services Limited paid £12,000 (2023: £12,000) in rent charges and £1,511 (2023: £655) in service charges for a property rented to them by Worval Holdings Limited, the ultimate parent company.

11
Parent company

The company's immediate parent is Sapphire Holidays Limited. The registered office is same as the company.

The most senior parent entity producing publicly available financial statements is Worval Holdings Limited. These financial statements are available upon request from Companies House. The registered office of Worval Holdings Limited is detailed in the accounting policies.

The ultimate holding controlling party is Worval Holdings Limited.

The ultimate controlling parties are Mr S C and Mrs S A Tregoning, by virtue of their combined holding of 4000C shares in Worval Holdings Limited.

12
Prior period adjustment

Previously, linen purchased for the use in holiday homes was treated as stock. A prior year adjustment has been made in the accounts to treat this linen as fixed assets in 2023 and 2024, given the nature of the item and that the useful life exceeds one year. The directors believe that this treatment complies with FRS 102.

Reconciliation of changes in equity
The prior period adjustments do not give rise to any effect upon equity.
Reconciliation of changes in profit for the previous financial period
2023
£
Total adjustments
-
Profit as previously reported
79,916
Profit as adjusted
79,916
2024-12-31 2024-01-01 false false false 09 March 2026 CCH Software CCH Accounts Production 2025.300 No description of principal activity Mr Stephen A Skitt Mr Simon C Tregoning Mr D R Harrison 10497264 2024-01-01 2024-12-31 10497264 2024-12-31 10497264 2023-12-31 10497264 core:LandBuildings 2024-12-31 10497264 core:PlantMachinery 2024-12-31 10497264 core:FurnitureFittings 2024-12-31 10497264 core:ComputerEquipment 2024-12-31 10497264 core:MotorVehicles 2024-12-31 10497264 core:LandBuildings 2023-12-31 10497264 core:PlantMachinery 2023-12-31 10497264 core:FurnitureFittings 2023-12-31 10497264 core:ComputerEquipment 2023-12-31 10497264 core:MotorVehicles 2023-12-31 10497264 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 10497264 core:CurrentFinancialInstruments core:WithinOneYear 2023-12-31 10497264 core:CurrentFinancialInstruments 2024-12-31 10497264 core:CurrentFinancialInstruments 2023-12-31 10497264 core:ShareCapital 2024-12-31 10497264 core:ShareCapital 2023-12-31 10497264 core:RetainedEarningsAccumulatedLosses 2024-12-31 10497264 core:RetainedEarningsAccumulatedLosses 2023-12-31 10497264 bus:Director2 2024-01-01 2024-12-31 10497264 core:LeaseholdImprovements 2024-01-01 2024-12-31 10497264 core:PlantMachinery 2024-01-01 2024-12-31 10497264 core:FurnitureFittings 2024-01-01 2024-12-31 10497264 core:ComputerEquipment 2024-01-01 2024-12-31 10497264 core:MotorVehicles 2024-01-01 2024-12-31 10497264 2023-01-01 2023-12-31 10497264 core:LandBuildings core:LeasedAssetsHeldAsLessee 2023-12-31 10497264 core:PlantMachinery 2023-12-31 10497264 core:FurnitureFittings 2023-12-31 10497264 core:ComputerEquipment 2023-12-31 10497264 core:MotorVehicles 2023-12-31 10497264 2023-12-31 10497264 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-31 10497264 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-01-01 2024-12-31 10497264 bus:PrivateLimitedCompanyLtd 2024-01-01 2024-12-31 10497264 bus:FRS102 2024-01-01 2024-12-31 10497264 bus:Audited 2024-01-01 2024-12-31 10497264 bus:Director1 2024-01-01 2024-12-31 10497264 bus:CompanySecretary1 2024-01-01 2024-12-31 10497264 bus:SmallCompaniesRegimeForAccounts 2024-01-01 2024-12-31 10497264 bus:FullAccounts 2024-01-01 2024-12-31 xbrli:pure xbrli:shares iso4217:GBP