Company registration number 07466188 (England and Wales)
GIIR UK LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
GIIR UK LIMITED
CONTENTS
Page
Statement of financial position
1
Statement of changes in equity
2
Notes to the financial statements
3 - 15
GIIR UK LIMITED
STATEMENT OF FINANCIAL POSITION
AS AT
31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Non-current assets
Property, plant and equipment
6
119,398
116,703
Current assets
Trade and other receivables
7
1,785,252
1,714,537
Cash and cash equivalents
1,675,852
1,682,204
3,461,104
3,396,741
Current liabilities
8
(1,298,006)
(1,052,952)
Net current assets
2,163,098
2,343,789
Total assets less current liabilities
2,282,496
2,460,492
Non-current liabilities
8
(54,274)
(51,526)
Net assets
2,228,222
2,408,966
Equity
Called up share capital
12
642,691
642,691
Retained earnings
13
1,585,531
1,766,275
Total equity
2,228,222
2,408,966

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 income statement within the financial statements.

The financial statements were approved by the board of directors and authorised for issue on 27 February 2026 and are signed on its behalf by:
S H Lee
Director
Company registration number 07466188 (England and Wales)
GIIR UK LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
Share capital
Retained earnings
Total
Notes
£
£
£
Balance at 1 January 2024
642,691
1,617,778
2,260,469
Year ended 31 December 2024:
Profit and total comprehensive income
-
148,497
148,497
Balance at 31 December 2024
642,691
1,766,275
2,408,966
Year ended 31 December 2025:
Profit and total comprehensive income
-
319,256
319,256
Transactions with owners:
Dividends
5
-
(500,000)
(500,000)
Balance at 31 December 2025
642,691
1,585,531
2,228,222
GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 3 -
1
Accounting policies
Company information

GIIR UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is Velocity 2, Brooklands Drive, Brooklands, Weybridge, KT13 0SL. The company's principal activities and nature of its operations are disclosed in the directors' report.

1.1
Basis of preparation

The financial statements have been prepared in accordance with Financial Reporting Standard 101 Reduced Disclosure Framework (FRS 101) and in accordance with applicable accounting standards.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts 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.

As permitted by FRS 101, the company has taken advantage of the following disclosure exemptions from the requirements of IFRS:

- inclusion of an explicit and unreserved statement of compliance with IFRS;

- presentation of a statement of cash flows and related notes;

- disclosure of the objectives, policies and processes for managing capital;

- disclosure of key management personnel compensation;

- disclosure of the categories of financial instrument and the nature and extent of risks arising on these financial instruments;

- the effect of financial instruments on the statement of comprehensive income;

- disclosure of the future impact of new International Financial Reporting Standards in issue but not yet effective at the reporting date;

- comparative narrative information;

- related party disclosures for transactions with the parent or wholly owned members of the group.

Where required, equivalent disclosures are given in the group accounts of HSAD Inc. The group accounts of HSAD Inc are available to the public and can be obtained as set out in note 16.

1.2
Going concern

The directors have at the time of approving the financial statements, a reasonable expectation that the true 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
Revenue

Revenue is measured based on the consideration specified in a contract with a customer and excludes amounts collected on behalf of third parties. The company recognises revenue when it transfers control of a product or service to a customer at the end of the project.

The company recognises revenue from the following major sources:

- Strategic marketing and advertising projects

- Retainer fees

- Fund commissions

GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -

The nature, timing of satisfaction of performance obligations and significant payment terms of the company's major sources of revenue are as follows:

Strategic marketing and advertising projects

S trategic marketing and advertising projects include customers on the fixed monthly retainer fee and the revenue will be equal to the cost of the projects. This revenue is recognised as and when the project has been completed and settled, this is then matched with the relating cost.

Retainer fees

Certain customers will pay a fixed retainer fee each month for marketing projects to be run each month. This revenue is recognised on a monthly basis.

Fund commissions

For customers not included on the fixed monthly retainer fee, a commission on top of the costs of the advertising projects will be charged. This revenue is recognised as as when the project has been completed and settled, this is then matched with the relating cost.

1.4
Intangible assets other than goodwill

Intangible assets acquired separately from a business are recognised at cost and are subsequently measured at cost less accumulated amortisation and accumulated impairment losses.

Intangible assets acquired on business combinations are recognised separately from goodwill at the acquisition date where it is probable that the expected future economic benefits that are attributable to the asset will flow to the entity and the fair value of the asset can be measured reliably; the intangible asset arises from contractual or other legal rights; and the intangible asset is separable from the entity.

Amortisation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives, these have now been fully amortised.

1.5
Property, plant and equipment

Property, plant and equipment 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
Over the term of the lease
Fixtures and fittings
25% straight line
Plant and equipment
25% straight line
Motor vehicles
Over the term of the lease

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the income statement.

GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
Impairment of tangible and intangible assets

At each reporting end date, the company reviews the carrying amounts of its tangible and intangible 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.

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.

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.

1.7
Cash and cash equivalents

Cash and cash equivalents 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.

1.8
Financial assets

Financial assets are recognised in the company's statement of financial position when the company becomes party to the contractual provisions of the instrument. Financial assets are classified into specified categories, depending on the nature and purpose of the financial assets.

At initial recognition, financial assets classified as fair value through profit and loss are measured at fair value and any transaction costs are recognised in profit or loss. Financial assets not classified as fair value through profit and loss are initially measured at fair value plus transaction costs.

Financial assets at fair value through profit or loss

When any of the above-mentioned conditions for classification of financial assets is not met, a financial asset is classified as measured at fair value through profit or loss. Financial assets measured at fair value through profit or loss are recognized initially at fair value and any transaction costs are recognised in profit or loss when incurred. A gain or loss on a financial asset measured at fair value through profit or loss is recognised in profit or loss, and is included within finance income or finance costs in the statement of income for the reporting period in which it arises.

GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Financial assets held at amortised cost

Financial instruments are classified as financial assets measured at amortised cost where the objective is to hold these assets in order to collect contractual cash flows, and the contractual cash flows are solely payments of principal and interest. They arise principally from the provision of goods and services to customers (eg trade receivables). They are initially recognised at fair value plus transaction costs directly attributable to their acquisition or issue, and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment where necessary.

Impairment of financial assets

Financial assets carried at amortised cost and FVOCI are assessed for indicators of impairment at each reporting end date.

The expected credit losses associated with these assets are estimated on a forward-looking basis. A broad range of information is considered when assessing credit risk and measuring expected credit losses, including past events, current conditions, and reasonable and supportable forecasts that affect the expected collectability of the future cash flows of the instrument.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire, or when it transfers the financial asset and substantially all the risks and rewards of ownership to another entity.

1.9
Financial liabilities

The company recogni s es financial debt when the company becomes a party to the contractual provisions of the instruments. Financial liabilities are classified as either 'financial liabilities at fair value through profit or loss' or 'other financial liabilities'.

Other financial liabilities

Other financial liabilities, including borrowings, t rade payables and other short-term monetary liabilities, are initially measured at fair value net of transaction costs directly attributable to the issuance of the financial liability. They are subsequently measured at amortised cost using the effective interest method. For the purposes of each financial liability, interest expense includes initial transaction costs and any premium payable on redemption, as well as any interest or coupon payable while the liability is outstanding.

Derecognition of financial liabilities

Financial liabilities are derecognised when, and only when, the company’s obligations are discharged, cancelled, or they expire.

1.10
Equity instruments

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

1.11
Taxation

The tax expense represents the sum of the tax currently payable and deferred tax.

GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 7 -
Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the income statement 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 is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit, and is accounted for using the balance sheet liability method. Deferred tax liabilities are generally recognised for all taxable temporary differences and deferred tax assets are recognised to the extent that it is probable that taxable profits will be available against which deductible temporary differences can be utilised. Such assets and liabilities are not recognised if the temporary 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 income statement, 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.

1.12
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 inventories or non-current 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.

1.13
Retirement benefits

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

1.14
Leases
As lessee

At inception, the company assesses whether a contract is, or contains, a lease within the scope of IFRS 16. A contract is, or contains, a lease if the contract conveys the right to control the use of an identified asset for a period of time in exchange for consideration. Where a tangible asset is acquired through a lease, the company recognises a right-of-use asset and a lease liability at the lease commencement date. Right-of-use assets are included within property, plant and equipment, apart from those that meet the definition of investment property.

GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 8 -

The right-of-use asset is initially measured at cost, which comprises the initial amount of the lease liability adjusted for lease payments made at or before the commencement date plus any initial direct costs and an estimate of the cost of obligations to dismantle, remove, refurbish or restore the underlying asset and the site on which it is located, less any lease incentives received.

The right-of-use asset is subsequently adjusted for remeasurements of the lease liability and applies the relevant cost model, fair value model or revaluation model as set out within the accounting policies for the applicable asset class. Where the cost model is applied, the asset is depreciated from the commencement date to the earlier of the end of the useful life of the right-of-use asset or the end of the lease term, and is periodically reduced by impairment losses, if any.

The lease liability is initially measured at the present value of the lease payments that are unpaid at the commencement date, discounted using the interest rate implicit in the lease or, if that rate cannot be readily determined, the company's incremental borrowing rate. Lease payments included in the measurement of the lease liability comprise fixed payments, variable lease payments that depend on an index or a rate, amounts expected to be payable under a residual value guarantee, and the cost of any options that the company is reasonably certain to exercise, such as the exercise price under a purchase option, lease payments in an optional renewal period, or penalties for early termination of a lease.

The lease liability is measured at amortised cost using the effective interest method. It is re assessed at each financial period end to reflect lease modifications and any changes to the factors considered at initial measurement, as set out above. When the lease liability is remeasured in this way, a corresponding adjustment is made to the carrying amount of the right-of-use asset, or is recorded in profit or loss if the carrying amount of the right-of-use asset has been reduced to zero.

The company has elected not to recognise right-of-use assets and lease liabilities for leases of low-value assets including IT equipment. The payments associated with these leases are recognised in profit or loss on a straight-line basis over the lease term.

GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
2
Critical accounting estimates and judgements

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, if the revision affects only that period, or in the period of the revision and future periods if the revision affects both current and future periods.

The estimates and assumptions which have a significant risk of causing a material adjustment to the carrying amount of assets and liabilities are outlined below.

Critical judgements
Valuations of lease liability & right-of-use asset

The application of IFRS 16 requires the company to make judgements that affect the valuation of the lease liabilities and the right-of-use assets. These include determining the interest rate used for discounting of future cashflows. The present value of the lease payment is determined using the discount rate representing the company’s incremental borrowing rate.

3
Employees

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

2025
2024
Number
Number
Employees
36
39
4
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
482,598
381,542
GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
4
Directors' remuneration
(Continued)
- 10 -
Remuneration disclosed above include the following amounts paid to the highest paid director:
2025
2024
£
£
Remuneration for qualifying services
368,765
204,284
5
Dividends
2025
2024
2025
2024
Amounts recognised as distributions:
per share
per share
Total
Total
£
£
£
£
Ordinary shares
Interim dividend paid
0.78
-
500,000
-
6
Property, plant and equipment
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Motor vehicles
Total
£
£
£
£
£
Cost
At 1 January 2025
342,128
6,008
68,683
78,023
494,842
Additions
82,052
-
0
-
0
40,789
122,841
Disposals
-
0
-
0
(1,509)
(30,933)
(32,442)
At 31 December 2025
424,180
6,008
67,174
87,879
585,241
Accumulated depreciation and impairment
At 1 January 2025
294,957
5,851
42,919
34,412
378,139
Charge for the year
84,811
157
9,771
19,484
114,223
Eliminated on disposal
-
0
-
0
-
0
(26,519)
(26,519)
At 31 December 2025
379,768
6,008
52,690
27,377
465,843
Carrying amount
At 31 December 2025
44,412
-
0
14,484
60,502
119,398
At 31 December 2024
47,171
157
25,764
43,611
116,703
GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
6
Property, plant and equipment
(Continued)
- 11 -

Property, plant and equipment includes right-of-use assets, as follows:

Right-of-use assets
2025
2024
£
£
Net values at the year end
Property
44,142
47,171
Motor vehicles
60,502
43,611
104,644
90,782
Total additions in the year
122,841
143,044
Depreciation charge for the year
Property
84,811
86,263
Motor vehicles
19,484
20,203
104,295
106,466
7
Trade and other receivables
2025
2024
£
£
Corporation tax recoverable
3,839
101,079
VAT recoverable
28,791
32,719
Amounts owed by fellow group undertakings
1,636,841
1,441,766
Other receivables
114,669
134,393
Prepayments and accrued income
1,112
4,580
1,785,252
1,714,537
8
Liabilities
Current
Non-current
2025
2024
2025
2024
Notes
£
£
£
£
Trade and other payables
9
1,058,645
971,936
-
0
-
0
Taxation and social security
194,797
43,881
-
-
Lease liabilities
10
44,564
37,135
54,274
51,526
1,298,006
1,052,952
54,274
51,526
GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 12 -
9
Trade and other payables
2025
2024
£
£
Trade payables
677,212
578,765
Amounts owed to fellow group undertakings
-
11,012
Accruals and deferred income
216,785
196,283
Other payables
164,648
185,876
1,058,645
971,936
10
Lease liabilities
2025
2024
Net amounts due
£
£
Within one year
44,564
37,135
After more than one year
54,274
51,526
98,838
88,661
2025
2024
Maturity analysis of future lease payments
£
£
Within one year
46,803
39,212
In two to five years
55,620
52,595
Total undiscounted liabilities
102,423
91,807
Future finance charges and other adjustments
(3,585)
(3,146)
Lease liabilities in the financial statements
98,838
88,661
11
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
118,616
116,757

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 13 -
12
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
642,691
642,691
642,691
642,691
13
Retained earnings
2025
2024
£
£
At the beginning of the year
1,766,275
1,617,778
Profit for the year
319,256
148,497
Dividends
(500,000)
-
0
At the end of the year
1,585,531
1,766,275
14
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 December 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:
Vinodkumar Vadgama
Statutory Auditor:
UHY Hacker Young
Date of audit report:
27 February 2026
GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
(Continued)
- 14 -
15
Related party transactions
Sales in the period
Purchases in the period
Amounts owed from/(to)
2025
2024
2025
2024
2025
2024
£
£
£
£
£
£
LG Display
-
201,928
-
-
-
-
LGE UK
3,153,081
6,352,408
91,072
111,729
398,603
618,570
HSAD INC.
639,198
-
562,476
87,245
215,743
121,688
LG Electronics Nordic AB
2,479,482
4,961,232
-
-
554,224
1,071,921
GIIR Germany
102,435
-
56,811
11,012
76,172
(11,012)
GIIR SW Filial
-
26,155
-
-
-
-
LG Electronics Deutschland GmbH
46,883
1,650
-
-
46,883
-
LG H&H UK Ltd
4,875
4,397
-
30,724
-
-
LG Electronic Inc.
541,903
820,483
-
-
187,229
173,068
All transactions were charged on normal commercial terms.
GIIR UK Limited is a wholly owned subsidiary of HSAD Inc.
The controlling shareholder of HSAD Inc. is LG Corp (incorporated in Korea). All other group companies are controlled by LG Corp.
GIIR UK LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 15 -
16
Controlling party

The ultimate parent company of GIIR UK Limited is HSAD Inc., a company incorporated in Korea.

This is the only group within which GIIR UK Limited is consolidated. The consolidated statements of HSAD Inc. can be obtained at:

12-15F LG Mapo Building

275 Gongdeok-dong

Mapo-Gu

Seoul, 121-721

South Korea

2025-12-31 2025-01-01 S H Lee S Lee H Sung false false CCH Software iXBRL Review & Tag 2025.2 07466188 2025-01-01 2025-12-31 07466188 2025-12-31 07466188 2024-12-31 07466188 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-12-31 07466188 core:PlantMachinery 2025-12-31 07466188 core:FurnitureFittings 2025-12-31 07466188 core:MotorVehicles 2025-12-31 07466188 core:ContinuingOperations 2025-12-31 07466188 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-31 07466188 core:PlantMachinery 2024-12-31 07466188 core:FurnitureFittings 2024-12-31 07466188 core:MotorVehicles 2024-12-31 07466188 core:CurrentFinancialInstruments 2025-12-31 07466188 core:CurrentFinancialInstruments 2024-12-31 07466188 core:Non-currentFinancialInstruments 2025-12-31 07466188 core:Non-currentFinancialInstruments 2024-12-31 07466188 core:ShareCapital 2025-12-31 07466188 core:ShareCapital 2024-12-31 07466188 core:RetainedEarningsAccumulatedLosses 2025-12-31 07466188 core:RetainedEarningsAccumulatedLosses 2024-12-31 07466188 2023-12-31 07466188 bus:Director1 2025-01-01 2025-12-31 07466188 core:RetainedEarningsAccumulatedLosses 2024-01-01 2024-12-31 07466188 core:RetainedEarningsAccumulatedLosses 2025-01-01 2025-12-31 07466188 2024-01-01 2024-12-31 07466188 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-12-31 07466188 core:PlantMachinery 2024-12-31 07466188 core:FurnitureFittings 2024-12-31 07466188 core:MotorVehicles 2024-12-31 07466188 2024-12-31 07466188 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-01-01 2025-12-31 07466188 core:PlantMachinery 2025-01-01 2025-12-31 07466188 core:FurnitureFittings 2025-01-01 2025-12-31 07466188 core:MotorVehicles 2025-01-01 2025-12-31 07466188 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 07466188 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 07466188 core:Non-currentFinancialInstruments core:AfterOneYear 2025-12-31 07466188 core:Non-currentFinancialInstruments core:AfterOneYear 2024-12-31 07466188 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07466188 bus:FRS101 2025-01-01 2025-12-31 07466188 bus:Audited 2025-01-01 2025-12-31 07466188 bus:Director2 2025-01-01 2025-12-31 07466188 bus:Director3 2025-01-01 2025-12-31 07466188 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07466188 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP