Company registration number SC686223 (Scotland)
G & A BARNIE GROUP HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
G & A BARNIE GROUP HOLDINGS LIMITED
COMPANY INFORMATION
Directors
A Barnie
G Barnie
M M Barnie
R A Barnie
I D Roe
S A Gunn
D G McKiddie
P W Barclay
Company number
SC686223
Registered office
16 Carsegate Road South
Carsegate Industrial Estate
Inverness
Scotland
IV3 8LL
Auditor
Azets Audit Services
Titanium 1
Kings Inch Place
Renfrew
United Kingdom
PA4 8WF
G & A BARNIE GROUP HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1 - 3
Directors' report
4 - 6
Independent auditor's report
7 - 9
Group profit and loss account
10
Group balance sheet
11 - 12
Company balance sheet
13
Group statement of changes in equity
14
Company statement of changes in equity
15
Group statement of cash flows
16
Company statement of cash flows
17
Notes to the financial statements
18 - 37
G & A BARNIE GROUP HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 1 -

The directors present the strategic report for the year ended 30 April 2025.

G&A Barnie Group Holdings Limited and G&A Barnie Group Limited operate from bases in Inverness, Elgin, Fort William, Stornoway, Wick, Aberdeen, Kirkwall, Perth and Livingston providing installation and maintenance services to a large customer base within industrial, commercial and domestic markets in the following disciplines:

Mechanical and Electrical

Plumbing

Gas and Oil Servicing

Building Energy Management Control Systems

Sprinklers and Mist Systems

Fire and Security

CCTV

Door Access

Gates and Barriers

Air Ground Lighting Maintenance

Radar Installations

Renewable Technologies

The group's strategic objectives are to undertake profitable contracts for a diverse customer base utilising the extensive range of disciplines which the company has to offer.

Review of business

G&A Barnie Group are proud to celebrate 40 years of business having established in 1985 and look forward to further success in the future. Turnover increased by 12.6% to £52.9 m generting a profit after tax of £562 K. This was after the recognition of £463k of loan note interest and £637k of goodwill amortisation. The group was successful in growing its revenue but like most businesses faced the challenge of higher costs and this had an adverse impact on margins. The group continues to deliver a diverse mix of projects across a wide customer base. Succession planning having previously, brought about the implementation of a management board, continues to identify dedicated, skilled individuals who may develop to become future management board members.

Principal risks and uncertainties

Principal risks to the group emanate from competitors securing major works at an uneconomic price. The group continues to submit competitive tenders in accordance with the group's pricing policy with a view to maintaining profitability. In a fragile economy such as the Highlands and Islands which relies on publicly funded projects it is necessary to supplement local projects with contracts further afield. In order to mitigate this risk G&A Barnie Group continue to develop opportunities and deliver projects out with our usual geographic areas of business. Dev e l o pment of energy infrastructures along with Inverness and Cromarty Firth Green Freeport will provide opportunities in the local economy.

Environmental, employee and social matters

The group takes its environmental responsibilities seriously and continues to install renewable technologies in their premises. This has resulted in a significant reduction in consumption of externally generated energies. Diversification of the vehicle fleet into hybrid and electric continues but at a slower pace due to restrictions on payload and distances travelled along with charging infrastructure. G&A Barnie Group fulfill its obligations under ISO14001 Environmental Management standard.

G & A BARNIE GROUP HOLDINGS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 2 -
Employee information

The group issues notices providing information on matters of concern via the employee area of the group's website, this coupled with employee representation enhances communications across the branches; facilitating face to face consultation with concerned groups on significant matters affecting employment.

The introduction of GOALS: a platform by which employee performance can be reviewed and progression planned provides a clear route to promotion. The group continues to retain and develop a skilled workforce to meet market needs; continuing to deliver an extensive apprenticeship and training programmes throughout the group.

The management team meet and review/improve processes which underpin/affect group performance. Managers then involve other employees in varying roles to bring about improvements. From time to time the company gives employees the opportunity to purchase shares in response to demand.

During 2025 the group held an outdoor music festival which provided entertainment for employees and their families in celebration 40 years in business. During the event £8,000 was raised in support of Highland Hospice.

Annually employees are asked to nominate local charities to which the group may make donations. Employees vote and donations are distributed according to the voting result. Employees also organise group charitable fundraising events in support of nominated charities. One such event was a charitable golf day was held in memory of our colleague Mark Livingston which resulted in £10,000 donated to charities chosen by Mark’s family.

Disabled persons

The group gives full and fair consideration to employment applications from disabled persons and fully examines retraining opportunities in the event that an employee becomes disabled and is no longer able to perform their previous function.

Promoting the success of the company

S172 statement

The di rectors have acted in a way that they considered to be most likely to promote the success of the group and in doing so had regard to:

a) The likely consequences of any decision in the long term

b) The interests of the group's employees

c) The need to foster the group's operations on the community and the environment

d) The impact of the group's operations on the community and the environment

e) The desirability of the group maintaining a reputation for high standards of business conduct, and

f) The need to act fairly as between members of the group

The company continues to develop a diverse customer base who require the wide range of services offered both within our geographical location and further afield.

The delivery of which is dependent on the following:-

1. Developing and retaining a highly skilled mobile workforce with the necessary knowledge and abilities to deliver first class product to the highest standards.

2. Sourcing products and services via a robust, reliable supply chain is key to achieving the above strategy.

3. Engendering a relationship with clients where they are confident of the delivery of their project to their satisfaction. Working closely with clients, consultants and all stakeholders to achieve the desired outcome.

These measures are managed to come together forming business relationships which flourish into partnering or one to one arrangements as trust builds. This while reducing emissions and energy consumption through continuing investment in electric/hybrid vehicles and the company’s programme of installing green technologies.

During recent years measures were implemented to plan succession the aim of which was to ensure longevity of the company for years to come. Forward planning means that risk to the company is mitigated through full engagement and commitment of members of the management team; who recognise the impact that decisions made have on reputation and standing when viewed by customers, suppliers, employees, the community and environment agencies.

G & A BARNIE GROUP HOLDINGS LIMITED
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 3 -

The company engages all interested parties in decision making. High level communications through to on site decisions are arrived at through involvement of stakeholders at all levels.

The company always seeks to make decisions which are beneficial in the long term to itself, employees, customers, community and the environment while sustaining growth. Means of engagement range from formal meetings, daily dialogue, written communication and employee representation and the formation of health and safety action groups located in various branches. The action group is comprised of apprentices, trades persons and managers who communicate to employees across the company. When consulting the entire workforce electronic questionnaires have been used to seek opinion and vote on proposals.

All decisions reached include consideration of the following standards:-

ISO9001

ISO14001

ISO45001

alongside the various regulations covering the full range of disciplines offered by the group.

During the course of management meetings strengths, weaknesses, opportunities and threats are analysed before embarking on a course of action. Reviews of future business currently secured and resource required for the delivery of these projects identifies peaks and dips in productivity. New business

streams are identified and plans are formulated around resource, training requirements and any necessary accreditation. Threats and weaknesses are

reviewed and mitigating measures are put in place.

Community engagement takes the form of charitable donations which are nominated and voted on by employees in each branch; sponsorship and liaising with Barnardos and MOD to provide work experience or indeed employment to individuals wishing to establish a career within the construction industry.

Going forward the company is engaged in several major projects spanning the next five years giving surety of employment. The company continues to grow and expects that trend to continue.

The company provides a fair, equal opportunities environment providing clear career path progression for employees within GOALS framework; whilst rewarding performance with remuneration beyond industry norms and other enhanced terms and conditions.

The decision making process is informed by all these aforementioned factors and is reviewed through the medium of lessons learned forums; where further SWOT analysis takes place. This in turn informs opinion, improves the quality of decisions reached, while providing a sound platform for robust interaction and continuous improvement in the future.

On behalf of the board

I D Roe
Director
16 March 2026
G & A BARNIE GROUP HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE YEAR ENDED 30 APRIL 2025
- 4 -

The directors present their annual report and financial statements for the year ended 30 April 2025.

Results and dividends

The results for the year are set out on page 10.

No ordinary dividends were paid. The directors do not recommend payment of a further dividend.

Directors

The directors who held office during the year and up to the date of signature of the financial statements were as follows:

A Barnie
G Barnie
M M Barnie
R A Barnie
I D Roe
S A Gunn
D G McKiddie
P W Barclay
Disabled persons

Applications for employment by disabled persons are always fully considered, bearing in mind the aptitudes of the applicant concerned. In the event of members of staff becoming disabled, every effort is made to ensure that their employment within the group continues and that the appropriate training is arranged. It is the policy of the group that the training, career development and promotion of disabled persons should, as far as possible, be identical to that of other employees.

Employee involvement

The group's policy is to consult and discuss with employees, through unions, staff councils and at meetings, matters likely to affect employees' interests.

Information about matters of concern to employees is given through information bulletins and reports which seek to achieve a common awareness on the part of all employees of the financial and economic factors affecting the group's performance.

There is no employee share scheme at present, but the directors are considering the introduction of such a scheme as a means of further encouraging the involvement of employees in the group's performance.

Future developments

The directors will continue to look to grow turnover and profits through the securing of new contracts.

G & A BARNIE GROUP HOLDINGS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 5 -
Energy and carbon report
2025
2024
Energy consumption
kWh
kWh
Aggregate of energy consumption in the year
6,148,424
6,013,168
2025
2024
Emissions of CO2 equivalent
metric tonnes
metric tonnes
Scope 1 - direct emissions
- Gas, Oil & Biomass
58.00
74.00
- Fuel consumed for owned transport
1,284.00
1,248.00
1,342.00
1,322.00
Scope 2 - indirect emissions
- Electricity purchased
61.00
72.00
Scope 3 - other indirect emissions
- Business travel in employee-owned vehicles
29.00
3.00
Total gross emissions
1,432.00
1,397.00
Intensity ratio
in metric tonnes per £ turnover
0.000027
0.000029
Quantification and reporting methodology

We have followed the HM Government Environmental Reporting Guidelines (March 2019). Primary energy data comes from supplier invoices and fuel records. UK Government Greenhouse gas reporting: conversion factors 2024 was used to convert consumption to carbon emissions.

Intensity measurement

Turnover and employee headcount are most relevant to our sector.

Measures taken to improve energy efficiency

As ESOS participants we have continued with the LED lighting program at branches and have submitted our first ESOS action plan. However, 86% of our carbon emissions are from fleet vehicles and we are still unable to make significant reductions here until vehicle and infrastructure technology progresses. As part of our 3-year Carbon Reduction Plan, we engaged a third-party consultant who verified our Carbon Footprint against the ISO14064-1 GHG Inventory standard. They have also completed a materiality assessment for our scope 3 emissions, identifying purchased goods and services as the most significant contributor. We also completed an employee commuting survey.

G & A BARNIE GROUP HOLDINGS LIMITED
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 6 -
Statement of directors' responsibilities

The directors are responsible for preparing the Annual Report and the financial statements in accordance with applicable law and regulations.

Company law requires the directors to prepare financial statements for each financial year. Under that law the directors have elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the group and company, and of the profit or loss of the group for that period. In preparing these financial statements, the directors are required to:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and company will continue in business.

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and company and enable them to ensure that the financial statements comply with the Companies Act 2006. They are also responsible for safeguarding the assets of the group and company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor is aware of that information.

Auditor

In accordance with section 485 of the Companies Act 2006, a resolution proposing that Azets Audit Services be re-appointed will be put at a General Meeting.

On behalf of the board
I D Roe
Director
16 March 2026
G & A BARNIE GROUP HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF G & A BARNIE GROUP HOLDINGS LIMITED
- 7 -
Opinion

We have audited the financial statements of G & A Barnie Group Holdings Limited (the 'company') and its subsidiaries (the 'group') for the year ended 30 April 2025 which comprise the group profit and loss account, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows, the company statement of cash flows and the 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 group's and the company's affairs as at 30 April 2025 and of the group's profit for the year then ended;

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

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

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor's responsibilities for the audit of the financial statements section of our report. We are independent of the group and 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 group's and 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.

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 strategic report and the directors' r eport for the financial year for which the financial statements are prepared is consistent with the financial statements; and

- the strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

G & A BARNIE GROUP HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF G & A BARNIE GROUP HOLDINGS LIMITED
- 8 -
Matters on which we are required to report by exception

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

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

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

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

Responsibilities of directors

As explained more fully in the statement of directors' r esponsibilities, 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 group's and 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 group or 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.

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.

G & A BARNIE GROUP HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF G & A BARNIE GROUP HOLDINGS LIMITED
- 9 -

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

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above and on the Financial Reporting Council’s website, to detect material misstatements in respect of irregularities, including fraud.

We obtain and update our understanding of the group and the company, their activities, their control environment, and likely future developments, including in relation to the legal and regulatory framework applicable and how the group and the company are complying with that framework. Based on this understanding, we identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. This includes consideration of the risk of acts by the group and the company that were contrary to applicable laws and regulations, including fraud.

In response to the risk of irregularities and non-compliance with laws and regulations, including fraud, we designed procedures which included:

- Enquiry of management and those charged with governance around actual and potential litigation and claims as well as actual, suspected and alleged fraud;

- Reviewing minutes of meetings of those charged with governance;

- Assessing the extent of compliance with the laws and regulations considered to have a direct material effect on the financial statements or the operations of the group and the company through enquiry and inspection;

- Reviewing financial statement disclosures and testing to supporting documentation to assess compliance with applicable laws and regulations;

- Performing audit work over the risk of management bias and override of controls, including testing of journal entries and other adjustments for appropriateness, evaluating the business rationale of significant transactions outside the normal course of business and reviewing accounting estimates for indicators of potential bias.

Because of the inherent limitations of an audit, there is a risk that we will not detect all irregularities, including those leading to a material misstatement in the financial statements or non-compliance with regulation. This risk increases the more that compliance with a law or regulation is removed from the events and transactions reflected in the financial statements, as we will be less likely to become aware of instances of non-compliance. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

Use of our report

This report is made solely to the company’s members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company’s members those matters we are required to state to them in 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 members, as a body, for our audit work, for this report, or for the opinions we have formed.

James McBride
For and on behalf of Azets Audit Services
16 March 2026
Chartered Accountants
Statutory Auditor
Titanium 1
Kings Inch Place
Renfrew
United Kingdom
PA4 8WF
G & A BARNIE GROUP HOLDINGS LIMITED
GROUP PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 30 APRIL 2025
- 10 -
2025
2024
Notes
£
£
Turnover
3
52,857,684
46,929,377
Cost of sales
(20,882,093)
(18,931,727)
Gross profit
31,975,591
27,997,650
Administrative expenses
(30,372,723)
(25,981,670)
Other operating income
17,549
13,282
Operating profit
5
1,620,417
2,029,262
Interest receivable and similar income
8,383
4,283
Interest payable and similar expenses
7
(562,545)
(587,668)
Profit before taxation
1,066,255
1,445,877
Tax on profit
8
(504,318)
(410,239)
Profit for the financial year
22
561,937
1,035,638
Profit for the financial year is attributable to:
- Owners of the parent company
477,763
923,535
- Non-controlling interests
84,174
112,103
561,937
1,035,638

The profit and loss account has been prepared on the basis that all operations are continuing operations.

There is no other comprehensive income in the year or prior period.

The non-controlling interests share is 5% of G & A Barnie Group Limited's profit in the year.

The notes on pages 18 to 37 form part of these financial statements.

G & A BARNIE GROUP HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
30 APRIL 2025
30 April 2025
- 11 -
2025
2024
Notes
£
£
£
£
Fixed assets
Goodwill
9
3,713,591
4,350,207
Other intangible assets
9
80,728
51,115
Total intangible assets
3,794,319
4,401,322
Tangible assets
10
5,246,095
4,342,150
9,040,414
8,743,472
Current assets
Stocks
13
1,499,019
1,268,170
Debtors
14
13,375,409
11,098,890
Cash at bank and in hand
552,590
1,642,155
15,427,018
14,009,215
Creditors: amounts falling due within one year
15
(11,139,935)
(9,445,652)
Net current assets
4,287,083
4,563,563
Total assets less current liabilities
13,327,497
13,307,035
Creditors: amounts falling due after more than one year
16
(4,929,643)
(5,637,907)
Provisions for liabilities
Deferred tax liability
19
737,712
570,923
(737,712)
(570,923)
Net assets
7,660,142
7,098,205
Capital and reserves
Called up share capital
20
2,000
2,000
Share premium account
21
4,590,013
4,590,013
Profit and loss reserves
22
2,423,465
1,945,702
Equity attributable to owners of the parent company
7,015,478
6,537,715
Non-controlling interests
644,664
560,490
7,660,142
7,098,205
G & A BARNIE GROUP HOLDINGS LIMITED
GROUP BALANCE SHEET (CONTINUED)
AS AT
30 APRIL 2025
30 April 2025
- 12 -
The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
16 March 2026
I D Roe
Director
Company registration number SC686223 (Scotland)
G & A BARNIE GROUP HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 30 APRIL 2025
30 April 2025
- 13 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
11
12,840,480
12,840,480
Current assets
Cash at bank and in hand
46,742
65,146
Creditors: amounts falling due within one year
15
(2,550,470)
(2,823,270)
Net current liabilities
(2,503,728)
(2,758,124)
Total assets less current liabilities
10,336,752
10,082,356
Creditors: amounts falling due after more than one year
16
(4,059,818)
(4,944,324)
Net assets
6,276,934
5,138,032
Capital and reserves
Called up share capital
20
2,000
2,000
Share premium account
21
4,590,013
4,590,013
Profit and loss reserves
22
1,684,921
546,019
Total equity
6,276,934
5,138,032

As permitted by s408 Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the year was £1,138,902 (2024 - £569,811 loss).

The financial statements were approved by the board of directors and authorised for issue on 16 March 2026 and are signed on its behalf by:
16 March 2026
I D Roe
Director
Company registration number SC686223 (Scotland)
G & A BARNIE GROUP HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 14 -
Share capital
Share premium account
Profit and loss reserves
Total controlling interest
Non-controlling interest
Total
£
£
£
£
£
£
Balance at 1 May 2023
2,000
4,590,013
1,022,167
5,614,180
448,387
6,062,567
Year ended 30 April 2024:
Profit and total comprehensive income
-
-
923,535
923,535
112,103
1,035,638
Balance at 30 April 2024
2,000
4,590,013
1,945,702
6,537,715
560,490
7,098,205
Year ended 30 April 2025:
Profit and total comprehensive income
-
-
477,763
477,763
84,174
561,937
Balance at 30 April 2025
2,000
4,590,013
2,423,465
7,015,478
644,664
7,660,142
G & A BARNIE GROUP HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 30 APRIL 2025
- 15 -
Share capital
Share premium account
Profit and loss reserves
Total
£
£
£
£
Balance at 1 May 2023
2,000
4,590,013
1,115,830
5,707,843
Year ended 30 April 2024:
Loss and total comprehensive income for the year
-
-
(569,811)
(569,811)
Balance at 30 April 2024
2,000
4,590,013
546,019
5,138,032
Year ended 30 April 2025:
Profit and total comprehensive income
-
-
1,138,902
1,138,902
Balance at 30 April 2025
2,000
4,590,013
1,684,921
6,276,934
G & A BARNIE GROUP HOLDINGS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2025
- 16 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
27
2,960,999
3,672,646
Interest paid
(562,545)
(587,668)
Income taxes paid
(247,134)
(30,402)
Net cash inflow from operating activities
2,151,320
3,054,576
Investing activities
Purchase of intangible assets
(69,931)
(37,002)
Purchase of tangible fixed assets
(1,102,887)
(1,394,149)
Proceeds from disposal of tangible fixed assets
430,261
27,438
Interest received
8,383
4,283
Net cash used in investing activities
(734,174)
(1,399,430)
Financing activities
Proceeds from borrowings
-
594,556
Repayment of borrowings
(1,629,994)
(1,170,793)
Proceeds from new bank loans
-
157,500
Repayment of bank loans
(6,409)
-
Payment of finance leases obligations
(870,308)
(451,432)
Net cash used in financing activities
(2,506,711)
(870,169)
Net (decrease)/increase in cash and cash equivalents
(1,089,565)
784,977
Cash and cash equivalents at beginning of year
1,642,155
857,178
Cash and cash equivalents at end of year
552,590
1,642,155
G & A BARNIE GROUP HOLDINGS LIMITED
COMPANY STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED 30 APRIL 2025
- 17 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
28
450,357
1,099,601
Interest paid
(462,594)
(535,501)
Net cash (outflow)/inflow from operating activities
(12,237)
564,100
Investing activities
Dividends received
1,623,827
-
0
Net cash generated from/(used in) investing activities
1,623,827
-
Financing activities
Proceeds from borrowings
-
0
594,556
Repayment of borrowings
(1,629,994)
(1,170,793)
Net cash used in financing activities
(1,629,994)
(576,237)
Net decrease in cash and cash equivalents
(18,404)
(12,137)
Cash and cash equivalents at beginning of year
65,146
77,283
Cash and cash equivalents at end of year
46,742
65,146
G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 APRIL 2025
- 18 -
1
Accounting policies
Company information

G & A Barnie Group Holdings Limited (“the company”) is a private limited company domiciled and incorporated in Scotland. The registered office is .

The group consists of G & A Barnie Group Holdings Limited and all of its subsidiaries.

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.

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.

1.2
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.3
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company G & A Barnie Group Holdings Limited together with all entities controlled by the parent company (its subsidiaries) and the group’s share of its interests in joint ventures and associates.

All financial statements are made up to 30 April 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the g roup.

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

Entities in which the group holds an interest and which are jointly controlled by the group and one or more other venturers under a contractual arrangement are treated as joint ventures. Entities other than subsidiary undertakings or joint ventures, in which the group has a participating interest and over whose operating and financial policies the group exercises a significant influence, are treated as associates.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 19 -

Investments in joint ventures and associates are carried in the group balance sheet at cost plus post-acquisition changes in the group’s share of the net assets of the entity, less any impairment in value. The carrying values of investments in joint ventures and associates include acquired goodwill.

If the group’s share of losses in a joint venture or associate equals or exceeds its investment in the joint venture or associate, the group does not recognise further losses unless it has incurred obligations to do so or has made payments on behalf of the joint venture or associate.

Unrealised gains arising from transactions with joint ventures and associates are eliminated to the extent of the group’s interest in the entity.

1.4
Going concern

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

1.5
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.

When cash inflows are deferred and represent a financing arrangement, the fair value of the consideration is the present value of the future receipts. The difference between the fair value of the consideration and the nominal amount received is recognised as interest income.

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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion. The group determines the stage of completion of a transaction or contract using surveys of work performed. 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.

1.6
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.7
Intangible fixed 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.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 20 -

Amortisation 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:

Software
- 4 Years
1.8
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:

Freehold land and buildings
- 1% straight line
Leasehold land and buildings
- Over lease period
Plant and equipment
- 15% reducing balance
Office equipment
- 25% reducing balance
Motor vehicles
- 25% reducing balance

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 profit and loss account.

1.9
Fixed asset investments

Equity in vest ments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

I n the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

A subsidiary is an entity controlled by the group. 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 group considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Investments in associates are initially recognised at the transaction price (including transaction costs) and are subsequently adjusted to reflect the g roup’s share of the profit or loss, other comprehensive income and equity of the associate using the equity method. Any difference between the cost of acquisition and the share of the fair value of the net identifiable assets of the associate on acquisition is recognised as goodwill. Any unamortised balance of goodwill is included in the carrying value of the investment in associates.

Losses in excess of the carrying amount of an investment in an associate are recorded as a provision only when the company has incurred legal or constructive obligations or has made payments on behalf of the associate.

In the parent c ompany financial statements, investments in associates are accounted for at cost less impairment.

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

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 21 -
1.10
Impairment of fixed assets

At each reporting period end date, the group 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.

The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

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.

1.11
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.

1.12
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.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 22 -
1.13
Financial instruments

The group 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 group's balance sheet when the group becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset and 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 m ethod 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.

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except that investments in equity instruments that are not publicly traded and whose fair values cannot be measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss, are assessed for indicators of impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that occurred after the initial recognition of the financial asset, the estimated future cash flows have been affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the present value of the estimated cash flows discounted at the asset’s original effective interest rate. The impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was recognised, the impairment is reversed. The reversal is such that the current carrying amount does not exceed what the carrying amount would have been, had the impairment not previously been recognised. The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire or are settled, or when the group transfers the financial asset and substantially all the risks and rewards of ownership to another entity, or if some significant risks and rewards of ownership are retained but control of the asset has transferred to another party that is able to sell the asset in its entirety to an unrelated third party.

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 group after deducting all of its liabilities.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 23 -
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. Amounts 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.

Other financial liabilities

Derivatives, including interest rate swaps and forward foreign exchange contracts, are not basic financial instruments. Derivatives are initially recognised at fair value on the date a derivative contract is entered into and are subsequently re-measured at their fair value. Changes in the fair value of derivatives are recognised in profit or loss in finance costs or finance income as appropriate, unless hedge accounting is applied and the hedge is a cash flow hedge.

Debt instruments that do not meet the conditions in FRS 102 paragraph 11.9 are subsequently measured at fair value through profit or loss. Debt instruments may be designated as being measured at fair value th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.14
Equity instruments

Equity instruments issued by the group 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 group.

1.15
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 group’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
1
Accounting policies
(Continued)
- 24 -
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 if, and only if, there is 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.

1.16
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.

1.17
Retirement benefits

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

1.18
Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessees. All other leases are classified as operating leases.

Assets held under finance leases are recognised as assets at the lower of the assets fair value at the date of inception and the present value of the minimum lease payments. The related liability is included in the balance sheet as a finance lease obligation. Lease payments are treated as consisting of capital and interest elements. The interest is charged to profit or loss so as to produce a constant periodic rate of interest on the remaining balance of the liability.

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 d asset are consumed.

Rental income from operating leases is recognised on a straight line basis over the term of the relevant lease. Initial direct costs incurred in negotiating and arranging an operating lease are added to the carrying amount of the leased asset and recognised on a straight line basis over the lease term.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 25 -
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 board are satisfied that the accounting policies are appropriate and applied consistently. Key sources of estimation have been applied as follows:

Stock provision

Stocks are reviewed by the experienced team members, with any provisions being provided for when deemed appropriate.

Bad debt provision

Trade receivables are reviewed by the management team members, with any provisions being provided for when deemed appropriate.

Depreciation of fixed assets

The useful lives of property, plant and equipment are based on the knowledge of senior management , with reference to expected asset life cycles.

Investment in subsidiary

The investment in the subsidiary company is held at cost with impairment considered on an annual basis, considering the carrying value of G & A Barnie Group Limited as well as future expected performance.

Work in progress

Management bases its judgements of contract costs and revenues on the latest available information which includes contract valuations. The amount of profit attributable to the stage of completion of a long term contract is recognised when the outcome of the contract can be foreseen with reasonable certainty. This stage of completion method places importance on accurate estimates of the extent of progress towards completion and may involve estimates on the scope of services required for fulfilling the contractual obligation.

3
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sales
52,857,684
46,929,377
2025
2024
£
£
Turnover analysed by geographical market
UK
52,857,684
46,929,377
G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
3
Turnover and other revenue
(Continued)
- 26 -
2025
2024
£
£
Other revenue
Interest income
8,383
4,283
4
Employees

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

Group
Company
2025
2024
2025
2024
Number
Number
Number
Number
146
136
8
8
283
250
-
-
Total
429
386
8
8

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
20,299,869
17,007,259
-
0
-
0
Social security costs
2,058,740
1,683,787
-
-
Pension costs
475,057
399,194
-
0
-
0
22,833,666
19,090,240
-
0
-
0
5
Operating profit
2025
2024
£
£
Operating profit for the year is stated after charging/(crediting):
Depreciation of owned tangible fixed assets
574,640
556,590
Depreciation of tangible fixed assets held under finance leases
590,075
428,966
Profit on disposal of tangible fixed assets
(44,099)
(9,282)
Amortisation of intangible assets
676,934
673,010
Operating lease charges
750,397
740,387
G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 27 -
6
Auditor's remuneration
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
4,500
-
Audit of the financial statements of the company's subsidiaries
65,625
60,000
70,125
60,000
For other services
All other non-audit services
105,439
146,182
7
Interest payable and similar expenses
2025
2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest on bank overdrafts and loans
15,774
977
Other interest on financial liabilities
462,594
535,501
478,368
536,478
Other finance costs:
Interest on finance leases and hire purchase contracts
84,177
51,340
Other interest
-
(150)
Total finance costs
562,545
587,668
8
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
361,384
369,025
Adjustments in respect of prior periods
(23,855)
-
0
Total current tax
337,529
369,025
Deferred tax
Origination and reversal of timing differences
166,789
41,214
Total tax charge
504,318
410,239
G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
8
Taxation
(Continued)
- 28 -

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
1,066,255
1,445,877
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
266,564
361,469
Tax effect of expenses that are not deductible in determining taxable profit
44,677
5,810
Adjustments in respect of prior years
(23,855)
-
0
Depreciation & amortisation in excess of capital allowances
50,143
171,472
Deferred tax provision
166,789
41,214
Losses
-
0
(169,726)
Taxation charge
504,318
410,239
9
Intangible fixed assets
Group
Goodwill
Software
Total
£
£
£
Cost
At 1 May 2024
6,366,158
182,821
6,548,979
Additions
-
0
69,931
69,931
At 30 April 2025
6,366,158
252,752
6,618,910
Amortisation and impairment
At 1 May 2024
2,015,951
131,706
2,147,657
Amortisation charged for the year
636,616
40,318
676,934
At 30 April 2025
2,652,567
172,024
2,824,591
Carrying amount
At 30 April 2025
3,713,591
80,728
3,794,319
At 30 April 2024
4,350,207
51,115
4,401,322
The company had no intangible fixed assets at 30 April 2025 or 30 April 2024.
G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 29 -
10
Tangible fixed assets
Group
Freehold land and buildings
Leasehold land and buildings
Plant and equipment
Office equipment
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 May 2024
241,738
1,993,941
1,703,203
542,617
5,481,566
9,963,065
Additions
-
0
505,581
204,103
223,374
1,207,762
2,140,820
Disposals
-
0
-
0
(15,000)
-
0
(462,335)
(477,335)
At 30 April 2025
241,738
2,499,522
1,892,306
765,991
6,226,993
11,626,550
Depreciation and impairment
At 1 May 2024
202
662,729
988,946
413,399
3,555,639
5,620,915
Depreciation charged in the year
2,417
170,232
136,579
88,148
767,339
1,164,715
Eliminated in respect of disposals
-
0
-
0
(7,170)
-
0
(398,005)
(405,175)
At 30 April 2025
2,619
832,961
1,118,355
501,547
3,924,973
6,380,455
Carrying amount
At 30 April 2025
239,119
1,666,561
773,951
264,444
2,302,020
5,246,095
At 30 April 2024
241,536
1,331,212
714,257
129,218
1,925,927
4,342,150
The company had no tangible fixed assets at 30 April 2025 or 30 April 2024.

The net carrying value of tangible fixed assets includes the following in respect of assets held under finance leases or hire purchase contracts.

Group
Company
2025
2024
2025
2024
£
£
£
£
Plant and equipment
109,852
68,301
-
0
-
0
Office equipment
46,142
-
0
-
0
-
0
Motor vehicles
1,665,924
1,250,740
-
0
-
0
1,821,918
1,319,041
-
-

The b/fwd cost and aggregate depreciation has been grossed up to agree to the fixed asset note in the trading subsidiary. This does not impact the previously recognised net assets or profit.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 30 -
11
Fixed asset investments
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
12
-
0
-
0
12,840,480
12,840,480
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 May 2024 and 30 April 2025
12,840,480
Carrying amount
At 30 April 2025
12,840,480
At 30 April 2024
12,840,480
12
Subsidiaries

Details of the company's subsidiaries at 30 April 2025 are as follows:

Name of undertaking
Registered office
Nature of business
Class of
% Held
shares held
Direct
G & A Barnie Group Ltd
16 Carsgate Road South, Inverness, IV3 8LL
Installation and
maintenance of services
relating to construction
and health & safety
Ordinary
95.00
Bar-Com (Inverness) Ltd
16 Carsgate Road South, Inverness, IV3 8LL
Dormant company
Ordinary
100.00
Bar-Tec (Scotland) Ltd
16 Carsgate Road South, Inverness, IV3 8LL
Dormant company
Ordinary
100.00
Bar-Res Ltd
16 Carsgate Road South, Inverness, IV3 8LL
Dormant company
Ordinary
100.00
The aggregate capital and reserves and the result for the year of the subsidiaries noted above was as follows:
Name of undertaking
Capital and Reserves
Profit/(Loss)
£
£
G & A Barnie Group Ltd
10,510,097
1,683,479
Bar-Com (Inverness) Ltd
1
1
Bar-Tec (Scotland) Ltd
1
1
Bar-Res Ltd
1
1
G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 31 -
13
Stocks
Group
Company
2025
2024
2025
2024
£
£
£
£
Raw materials and consumables
1,499,019
1,268,170
-
-
14
Debtors
Group
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
6,281,676
6,351,844
-
0
-
0
Amounts recoverable on construction contracts
2,808,066
1,864,769
-
0
-
0
Other debtors
361,015
580,574
-
0
-
0
Prepayments and accrued income
3,924,652
2,301,703
-
0
-
0
13,375,409
11,098,890
-
-
15
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans
17
7,709
5,699
-
0
-
0
Obligations under finance leases
18
803,471
506,505
-
0
-
0
Other borrowings
17
878,439
1,623,927
878,439
1,623,927
Trade creditors
1,740,296
2,762,351
-
0
-
0
Gross amounts owed to contract customers
1,570,484
106,929
-
0
-
0
Amounts owed to group undertakings
-
0
-
0
1,643,931
952,395
Corporation tax payable
361,384
270,989
-
0
-
0
Other taxation and social security
1,167,749
1,030,209
-
222,348
Other creditors
3,147,467
2,263,180
16,600
16,600
Accruals and deferred income
1,462,936
875,863
11,500
8,000
11,139,935
9,445,652
2,550,470
2,823,270
16
Creditors: amounts falling due after more than one year
Group
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans
17
143,382
151,801
-
0
-
0
Obligations under finance leases
18
726,443
541,782
-
0
-
0
Other borrowings
17
4,059,818
4,944,324
4,059,818
4,944,324
4,929,643
5,637,907
4,059,818
4,944,324
G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
16
Creditors: amounts falling due after more than one year
(Continued)
- 32 -
Amounts included above which fall due after five years are as follows:
Payable by instalments
-
1,540,775
-
1,540,775
17
Loans and overdrafts
Group
Company
2025
2024
2025
2024
£
£
£
£
Bank loans
151,091
157,500
-
0
-
0
Other loans
4,938,257
6,568,251
4,938,257
6,568,251
5,089,348
6,725,751
4,938,257
6,568,251
Payable within one year
886,148
1,629,626
878,439
1,623,927
Payable after one year
4,203,200
5,096,125
4,059,818
4,944,324

The group entered into a share purchase agreement on 26 February 2021 to the sum of £8,293,920. The loan notes are repayable in relevant proportions in relation to the deliverables of the agreement, paid in annual instalments and the applicable interest charged is on a variable rate basis.

In 2024 the subsidiary G & A Barnie Group Limited, received a bank loan of £157,500 from HSBC UK Bank PLC. The loan is repayable over 15 years and interest is charged at the Bank of England base rate plus 2.5%. The loan is secured by standard security over 28 Aird Crescent, Kirkhill, Inverness, IV5 7NA.

There is a Composite Company Limited Multilateral Guarantee dated 26 February 2021 given by KW1 (UK) Limited, G & A Barnie Group Limited, and G & A Barnie Group Holdings Limited.

There is also a first legal Scottish charge is dated 16 April 2024 and a floating charge dated 10 June 2015.

18
Finance lease obligations
Group
Company
2025
2024
2025
2024
£
£
£
£
Future minimum lease payments due under finance leases:
Within one year
803,471
506,505
-
0
-
0
In two to five years
726,443
541,782
-
0
-
0
1,529,914
1,048,287
-
-

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 33 -
19
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company, and movements thereon:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
754,992
590,701
Retirement benefit obligations
(17,280)
(19,778)
737,712
570,923
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the year:
£
£
Liability at 1 May 2024
570,923
-
Charge to profit or loss
166,789
-
Liability at 30 April 2025
737,712
-

20
Share capital
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary A shares of £1 each
800
800
800
800
Ordninary B shares of £1 each
1,200
1,200
1,200
1,200
2,000
2,000
2,000
2,000

The "A" ordinary share and the "B" ordinary shares constitute different classes of shares, but rank equally in all respects, except to the entitlement to participate in dividend distributions. A dividend may be declared on the "B" ordinary shares to the exclusion of the "A" ordinary shares. Dividends at different rates may be declared on either both of the "A" ordinary shares and the "B" ordinary shares.

Both classes rank equally inrespect of voting rights and the right to distribution in the event of winding up. No redemption rights apply to either class of share.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 34 -
21
Share premium account
Group
Company
2025
2024
2025
2024
£
£
£
£
At the beginning and end of the year
4,590,013
4,590,013
4,590,013
4,590,013

The share premium reserve includes all issued shares that have been cancelled.

22
Profit and loss reserves
Group
Company
2025
2024
2025
2024
£
£
£
£
At the beginning of the year
1,945,702
1,022,167
546,019
1,115,830
Profit/(loss) for the year
477,763
923,535
1,138,902
(569,811)
At the end of the year
2,423,465
1,945,702
1,684,921
546,019

The revenue reserve includes all current and prior year retained profits or losses.

23
Operating lease commitments
Lessee

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

Group
Company
2025
2024
2025
2024
£
£
£
£
Within one year
639,246
660,669
-
-
Between two and five years
2,403,674
2,443,806
-
-
In over five years
2,243,939
2,843,054
-
-
5,286,859
5,947,529
-
-

In addition to the above, the group entered into a 105-year lease in June 2013 in respect of ground rent for its Inverness depot. The group also entered into a 15-year lease in July 2015, extendable for 105 years from 2030, in respect of ground rent for its second Inverness depot, the current annual rent for both is £28,250.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 35 -
24
Related party transactions
Key management personnel of the entity or its parent (in the aggregate)
2025
2024
£
£
Sales
2,088
15,926
Remuneration
1,088,572
1,084,759
Rent charged
22,250
-
Remuneration paid to family members of related party
85,845
85,845
Amount due from related party
5,966,276
7,622,484
Other related parties
2025
2024
£
£
Rent charged by associated undertaking
587,711
601,130
Rent charged
20,300
21,900
Remuneration paid to family members of related party
423,035
478,440
Amount due from related party
(164,079)
135,921
25
Directors' transactions

During the year the director s paid expenses on behalf of and introduced funds to the group totalling £363,686 (202 4 - £937,894) and the group paid expenses on behalf of the director s totalling £326,895 (202 4 - £4,194).

The amount s owed to the director s as at 30 April 202 5 was £1,028,019 (202 4 - £991,229), which is included in other creditors in the financial statements.

The loan to the director s ha ve no fixed repayment terms and no interest is charged.

26
Controlling party

The directors of G & A Barnie Group Holdings Limited deem that there is no ultimate controlling party of the company and group.

G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 36 -
27
Cash generated from group operations
2025
2024
£
£
Profit for the year after tax
561,937
1,035,638
Adjustments for:
Taxation charged
504,318
410,239
Finance costs
562,545
587,668
Investment income
(8,383)
(4,283)
Gain on disposal of tangible fixed assets
(44,099)
(9,282)
Amortisation and impairment of intangible assets
676,934
673,010
Depreciation and impairment of tangible fixed assets
1,164,715
985,556
Movements in working capital:
Increase in stocks
(230,849)
(132,438)
Increase in debtors
(2,276,519)
(2,362,248)
Increase in creditors
2,050,400
2,488,786
Cash generated from operations
2,960,999
3,672,646
28
Cash generated from operations - company
2025
2024
£
£
Profit/(loss) for the year after tax
1,138,902
(569,811)
Adjustments for:
Finance costs
462,594
535,501
Investment income
(1,623,827)
-
0
Movements in working capital:
Increase in creditors
472,688
1,133,911
Cash generated from operations
450,357
1,099,601
29
Analysis of changes in net debt - group
1 May 2024
Cash flows
New finance leases
30 April 2025
£
£
£
£
Cash at bank and in hand
1,642,155
(1,089,565)
-
552,590
Borrowings excluding overdrafts
(6,725,751)
1,636,403
-
(5,089,348)
Obligations under finance leases
(1,048,287)
870,308
(1,351,935)
(1,529,914)
(6,131,883)
1,417,146
(1,351,935)
(6,066,672)
G & A BARNIE GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 APRIL 2025
- 37 -
30
Analysis of changes in net debt - company
1 May 2024
Cash flows
30 April 2025
£
£
£
Cash at bank and in hand
65,146
(18,404)
46,742
Borrowings excluding overdrafts
(6,568,251)
1,629,994
(4,938,257)
(6,503,105)
1,611,590
(4,891,515)
2025-04-30 2024-05-01 false false CCH Software CCH Accounts Production 2025.300 No description of principal activity A Barnie G Barnie M M Barnie R A Barnie I D Roe S A Gunn D G McKiddie P W Barclay false SC686223 bus:Consolidated 2024-05-01 2025-04-30 SC686223 2024-05-01 2025-04-30 SC686223 bus:Director1 2024-05-01 2025-04-30 SC686223 bus:Director2 2024-05-01 2025-04-30 SC686223 bus:Director3 2024-05-01 2025-04-30 SC686223 bus:Director4 2024-05-01 2025-04-30 SC686223 bus:Director5 2024-05-01 2025-04-30 SC686223 bus:Director6 2024-05-01 2025-04-30 SC686223 bus:Director7 2024-05-01 2025-04-30 SC686223 bus:Director8 2024-05-01 2025-04-30 SC686223 bus:RegisteredOffice 2024-05-01 2025-04-30 SC686223 bus:Consolidated 2025-04-30 SC686223 2025-04-30 SC686223 bus:Consolidated 2023-05-01 2024-04-30 SC686223 2023-05-01 2024-04-30 SC686223 core:Goodwill bus:Consolidated 2025-04-30 SC686223 core:Goodwill bus:Consolidated 2024-04-30 SC686223 core:OtherResidualIntangibleAssets bus:Consolidated 2025-04-30 SC686223 core:OtherResidualIntangibleAssets bus:Consolidated 2024-04-30 SC686223 bus:Consolidated 2024-04-30 SC686223 core:ComputerSoftware bus:Consolidated 2025-04-30 SC686223 core:ComputerSoftware bus:Consolidated 2024-04-30 SC686223 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2025-04-30 SC686223 core:LandBuildings core:LeasedAssetsHeldAsLessee bus:Consolidated 2025-04-30 SC686223 core:PlantMachinery bus:Consolidated 2025-04-30 SC686223 core:FurnitureFittings bus:Consolidated 2025-04-30 SC686223 core:MotorVehicles bus:Consolidated 2025-04-30 SC686223 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-04-30 SC686223 core:LandBuildings core:LeasedAssetsHeldAsLessee bus:Consolidated 2024-04-30 SC686223 core:PlantMachinery bus:Consolidated 2024-04-30 SC686223 core:FurnitureFittings bus:Consolidated 2024-04-30 SC686223 core:MotorVehicles bus:Consolidated 2024-04-30 SC686223 2024-04-30 SC686223 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-04-30 SC686223 core:CurrentFinancialInstruments bus:Consolidated 2024-04-30 SC686223 core:ShareCapital bus:Consolidated 2025-04-30 SC686223 core:ShareCapital bus:Consolidated 2024-04-30 SC686223 core:SharePremium bus:Consolidated 2025-04-30 SC686223 core:SharePremium bus:Consolidated 2024-04-30 SC686223 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-04-30 SC686223 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-04-30 SC686223 core:Non-controllingInterests bus:Consolidated 2025-04-30 SC686223 core:Non-controllingInterests bus:Consolidated 2024-04-30 SC686223 core:ShareCapital 2025-04-30 SC686223 core:ShareCapital 2024-04-30 SC686223 core:SharePremium 2025-04-30 SC686223 core:SharePremium 2024-04-30 SC686223 core:RetainedEarningsAccumulatedLosses 2025-04-30 SC686223 core:RetainedEarningsAccumulatedLosses 2024-04-30 SC686223 core:ShareCapital bus:Consolidated 2023-04-30 SC686223 core:SharePremium bus:Consolidated 2023-04-30 SC686223 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2023-04-30 SC686223 core:ShareCapital 2023-04-30 SC686223 core:SharePremium 2023-04-30 SC686223 core:RetainedEarningsAccumulatedLosses 2023-04-30 SC686223 bus:Consolidated 2023-04-30 SC686223 2023-04-30 SC686223 core:Goodwill 2024-05-01 2025-04-30 SC686223 core:IntangibleAssetsOtherThanGoodwill 2024-05-01 2025-04-30 SC686223 core:ComputerSoftware 2024-05-01 2025-04-30 SC686223 core:LandBuildings core:OwnedOrFreeholdAssets 2024-05-01 2025-04-30 SC686223 core:LandBuildings core:LongLeaseholdAssets 2024-05-01 2025-04-30 SC686223 core:PlantMachinery 2024-05-01 2025-04-30 SC686223 core:FurnitureFittings 2024-05-01 2025-04-30 SC686223 core:MotorVehicles 2024-05-01 2025-04-30 SC686223 core:UKTax bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:UKTax bus:Consolidated 2023-05-01 2024-04-30 SC686223 bus:Consolidated 1 2024-05-01 2025-04-30 SC686223 bus:Consolidated 1 2023-05-01 2024-04-30 SC686223 bus:Consolidated 2 2024-05-01 2025-04-30 SC686223 bus:Consolidated 2 2023-05-01 2024-04-30 SC686223 bus:Consolidated 3 2024-05-01 2025-04-30 SC686223 bus:Consolidated 3 2023-05-01 2024-04-30 SC686223 core:Goodwill bus:Consolidated 2024-04-30 SC686223 core:ComputerSoftware bus:Consolidated 2024-04-30 SC686223 bus:Consolidated 2024-04-30 SC686223 core:Goodwill core:ExternallyAcquiredIntangibleAssets bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:ComputerSoftware core:ExternallyAcquiredIntangibleAssets bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:ExternallyAcquiredIntangibleAssets bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:Goodwill bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:ComputerSoftware bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-04-30 SC686223 core:LandBuildings core:LeasedAssetsHeldAsLessee bus:Consolidated 2024-04-30 SC686223 core:PlantMachinery bus:Consolidated 2024-04-30 SC686223 core:FurnitureFittings bus:Consolidated 2024-04-30 SC686223 core:MotorVehicles bus:Consolidated 2024-04-30 SC686223 core:LandBuildings core:OwnedOrFreeholdAssets bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:LandBuildings core:LeasedAssetsHeldAsLessee bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:PlantMachinery bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:FurnitureFittings bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:MotorVehicles bus:Consolidated 2024-05-01 2025-04-30 SC686223 core:PlantMachinery 2025-04-30 SC686223 core:PlantMachinery 2024-04-30 SC686223 core:FurnitureFittings 2025-04-30 SC686223 core:FurnitureFittings 2024-04-30 SC686223 core:MotorVehicles 2025-04-30 SC686223 core:MotorVehicles 2024-04-30 SC686223 core:Subsidiary1 2024-05-01 2025-04-30 SC686223 core:Subsidiary2 2024-05-01 2025-04-30 SC686223 core:Subsidiary3 2024-05-01 2025-04-30 SC686223 core:Subsidiary4 2024-05-01 2025-04-30 SC686223 core:Subsidiary1 1 2024-05-01 2025-04-30 SC686223 core:Subsidiary2 2 2024-05-01 2025-04-30 SC686223 core:Subsidiary3 3 2024-05-01 2025-04-30 SC686223 core:Subsidiary4 4 2024-05-01 2025-04-30 SC686223 core:Subsidiary1 2025-04-30 SC686223 core:Subsidiary2 2025-04-30 SC686223 core:Subsidiary3 2025-04-30 SC686223 core:Subsidiary4 2025-04-30 SC686223 core:CurrentFinancialInstruments bus:Consolidated 2025-04-30 SC686223 core:CurrentFinancialInstruments 2025-04-30 SC686223 core:CurrentFinancialInstruments 2024-04-30 SC686223 core:CurrentFinancialInstruments bus:Consolidated 1 2025-04-30 SC686223 core:CurrentFinancialInstruments bus:Consolidated 1 2024-04-30 SC686223 core:CurrentFinancialInstruments 2 2025-04-30 SC686223 core:CurrentFinancialInstruments 3 2025-04-30 SC686223 core:WithinOneYear bus:Consolidated 2025-04-30 SC686223 core:WithinOneYear bus:Consolidated 2024-04-30 SC686223 core:CurrentFinancialInstruments core:WithinOneYear 2025-04-30 SC686223 core:CurrentFinancialInstruments core:WithinOneYear 2024-04-30 SC686223 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2025-04-30 SC686223 core:Non-currentFinancialInstruments core:AfterOneYear bus:Consolidated 2024-04-30 SC686223 core:Non-currentFinancialInstruments core:AfterOneYear 2025-04-30 SC686223 core:Non-currentFinancialInstruments core:AfterOneYear 2024-04-30 SC686223 core:Non-currentFinancialInstruments bus:Consolidated 2025-04-30 SC686223 core:Non-currentFinancialInstruments bus:Consolidated 2024-04-30 SC686223 core:Non-currentFinancialInstruments 2025-04-30 SC686223 core:Non-currentFinancialInstruments 2024-04-30 SC686223 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2024-04-30 SC686223 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 1 2025-04-30 SC686223 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 1 2024-04-30 SC686223 core:CurrentFinancialInstruments core:WithinOneYear 2 2025-04-30 SC686223 core:CurrentFinancialInstruments core:WithinOneYear 2 2024-04-30 SC686223 core:WithinOneYear 2025-04-30 SC686223 core:WithinOneYear 2024-04-30 SC686223 core:BetweenTwoFiveYears bus:Consolidated 2025-04-30 SC686223 core:BetweenTwoFiveYears bus:Consolidated 2024-04-30 SC686223 core:BetweenTwoFiveYears 2025-04-30 SC686223 core:BetweenTwoFiveYears 2024-04-30 SC686223 bus:PrivateLimitedCompanyLtd 2024-05-01 2025-04-30 SC686223 bus:FRS102 2024-05-01 2025-04-30 SC686223 bus:Audited 2024-05-01 2025-04-30 SC686223 bus:ConsolidatedGroupCompanyAccounts 2024-05-01 2025-04-30 SC686223 bus:FullAccounts 2024-05-01 2025-04-30 xbrli:pure xbrli:shares iso4217:GBP