Company registration number 5683242 (England and Wales)
NATIONWIDE WINDSCREEN SERVICES LTD
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
NATIONWIDE WINDSCREEN SERVICES LTD
COMPANY INFORMATION
Directors
Mr S S Sole
Mr D S Sole
Mr S P Sole
Mr M D Payne
(Appointed 31 October 2025)
Ms L J Pugh
(Appointed 31 October 2025)
Secretary
Mrs D M Sole
Company number
5683242
Registered office
301 Thurmaston Lane
Leicester
Leicestershire
LE4 9AX
Auditor
Duncan & Toplis Audit Limited
Park House
37 Clarence Street
Leicester
LE1 3RW
NATIONWIDE WINDSCREEN SERVICES LTD
CONTENTS
Page
Strategic report
1 - 2
Directors' report
3 - 4
Independent auditor's report
5 - 8
Profit and loss account
9
Statement of comprehensive income
10
Balance sheet
11
Statement of changes in equity
12
Notes to the financial statements
13 - 25
NATIONWIDE WINDSCREEN SERVICES LTD
STRATEGIC REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 1 -

The directors present the strategic report for the year ended 31 March 2025.

Review of the business

Nationwide Windscreen Services Ltd (the company) is a Trading company held within the Group of Sole Automotive Glass Holdings Ltd.

The business is an Automotive Glazing repair and replacement company offering a Nationwide service in both the insurance and fleet sectors.

Overview

The Directors are very pleased with the company’s performance over the year. Notably, three of our largest contracts within the insurance and fleet sectors have been successfully extended for a further three years, providing a strong and stable foundation for continued growth. Our NPS score maintained higher than industry average levels during the course of the year indicating our service maintained our targeted levels during the company's implementation of new processes and systems.

Net Promoter Score (NPS) is a widely use metric for measuring customer satisfaction and is monitored by the business to ensure our high standards of customer service is met. During the year the company maintained an NPS score over 80% which is widely commended as a “best in class score”.

The company moved into a new Head Office at Thurmaston Lane in Leicester, this is a state of the art building in excess 25,000 sq ft and a total site size of over 2 acres, this enabled the business to consolidate ou r training and Innovation Centre, Contact Centre, Finance Team as well as the office for the senior management team and Directors. This consolidation has enabled us streamline processes and further develop the company's culture of supporting and growing the people within our team.

Over the year we continued our commitment in ESG, with the addition of an ESG team to further develop and achieve our ESG targets, enhancing and maintaining the company's culture as we develop and grow the business.

Financial Performance During the Year

It has been a challenging year, marked by significant investment in infrastructure during a period of lower-than expected revenues. However, we are pleased that the changes implemented have established a strong foundation to support the growth we anticipate in the coming years.

We have continued to invest heavily in our IT and internal systems, which will further strengthen our infrastructure and enhance efficiency, positioning the business for improved profitability in the years ahead. The business is now well placed to significantly increase volume without the need for further investment in systems and infrastructure.

The Company’s move to the new Head Office at 301 Thurmaston Lane resulted in significant one-off costs during the financial year. These included substantial investment in IT and telephony systems, warehouse racking and storage installation, as well as other general relocation expenses associated with a move of this scale.

In addition, the Company incurred duplicate property and operating costs during the transition period, as existing offices and warehouse facilities remained in use while operations were migrated. Further costs were also incurred during the period required to lease or dispose of surplus space, following the consolidation of multiple departments into the new Head Office.

Financial performance indicators :

- Turnover £23,254,692 (2024 - £17,744,373)

- Gross Profit £1,934,105 (2024 - £1,424,555)

- EBITDA £525,145 (2024 - £250,110)

- Profit before tax £431,929 (2024 - £155,783)

NATIONWIDE WINDSCREEN SERVICES LTD
STRATEGIC REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 2 -
Principal risks and uncertainties

The Directors maintain continuous oversight of the principal risks facing the business, supported by a formal Risk Register that is reviewed, challenged, and updated at each Board meeting. This structured approach ensures that emerging risks, operational pressures, and market developments are identified promptly and addressed through appropriate mitigation strategies.

Operating within a highly competitive marketplace, the company’s ability to sustain commercial competitiveness remains a core strategic priority. Maintaining pricing discipline while delivering an efficient, reliable, and customer centric journey is essential to protecting market position and supporting long-term growth. The Board remains focused on ensuring that operational capability, digital infrastructure, and customer experience evolve in line with industry expectations and competitive dynamics.

Other information and explanations

Future Developments

The company continues to invest in its internal IT systems and processes to enhance the customer experience. Significant investment in ADAS technology will also continue as new advancements emerge, alongside further investment in our fitting centres to support the increasing number of vehicles requiring static ADAS calibrations, which must be carried out within a controlled fitting centre environment.

The company has created a Core Values a nd Team Strategy to further enhance the company's culture while striving the teams to look for operational efficiencies while giving an outstanding service to our customers.

The three pillars of our core values consist of:

Our Customers. Our partners. Our team.

The three pillars of our team strategy consist of:

Find. Develop. Keep.

On behalf of the board

Mr D S Sole
Director
13 April 2026
NATIONWIDE WINDSCREEN SERVICES LTD
DIRECTORS' REPORT
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -

The directors present their annual report and financial statements for the year ended 31 March 2025.

Principal activities

The principal activity of the company continued to be that of the management of replacement of vehicle windscreens.

Results and dividends

The results for the year are set out on page 9.

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

Directors

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

Mr S S Sole
Mr P Homer
(Resigned 20 November 2024)
Mr D S Sole
Mr S P Sole
Mr M D Payne
(Appointed 31 October 2025)
Ms L J Pugh
(Appointed 31 October 2025)
Auditor

In accordance with section 487 of the Companies Act 2006, the auditor, Duncan & Toplis Audit Limited, is deemed to be reappointed for the ensuing financial year.

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 company and of the profit or loss of the company 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; and

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

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the company’s transactions and disclose with reasonable accuracy at any time the financial position of the 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 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 company’s 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 company’s auditor is aware of that information.

NATIONWIDE WINDSCREEN SERVICES LTD
DIRECTORS' REPORT (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 4 -
Medium-sized companies exemption

This report has been prepared in accordance with the provisions applicable to companies entitled to the medium-sized companies exemption.

On behalf of the board
Mr D S Sole
Director
13 April 2026
NATIONWIDE WINDSCREEN SERVICES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF NATIONWIDE WINDSCREEN SERVICES LTD
- 5 -
Opinion

We have audited the financial statements of Nationwide Windscreen Services Ltd (the 'company') for the year ended 31 March 2025 which comprise the profit and loss account, the statement of comprehensive income, the balance sheet, the statement of changes in equity and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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

Basis for opinion

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

Material Uncertainty Relating to Going Concern

We draw attention to Note 1.2 in the financial statements. This indicates that the company reported a profit of £322,513 for the year ended 31 March 2025 and had net current assets of £509,703 and net assets of £848,770 at that date. However, the company is part of a group which incurred a net loss of £1.2 million during the year ended 31 March 2025 and, as at that date, had net current liabilities of £2.72 million and net liabilities of £20,101. As stated in Note 1.2, these events or conditions, along with other matters set out in that note, indicate that a material uncertainty exists that may cast significant doubt on the group’s, and therefore the company’s, ability to continue as a going concern. Our opinion is not modified in respect of this matter.

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. Our evaluation of the directors’ assessment of the company’s ability to continue to adopt the going concern basis of accounting included reviewing the company’s and its parent group’s latest cash position, the availability for them to access further financing, and management’s forecasts and plans for the group for the foreseeable future.

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 directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Directors' Report, but does not include the financial statements and our Auditor's Report thereon.

In connection with our audit of the financial statements, 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 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.

NATIONWIDE WINDSCREEN SERVICES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF NATIONWIDE WINDSCREEN SERVICES LTD (CONTINUED)
- 6 -

The directors are responsible for the other information. The other information comprises the information in the Strategic Report and the Director's Report, but does not include the financial statements and our Auditor's Report thereon.

In connection with our audit of the financial statements, 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 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.

Matters on which we are required to report by exception

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

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

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

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

Responsibilities of directors

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

Auditor's responsibilities for the audit of the financial statements

Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes our opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

NATIONWIDE WINDSCREEN SERVICES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF NATIONWIDE WINDSCREEN SERVICES LTD (CONTINUED)
- 7 -
a) Identifying and assessing the potential risk related to irregularities

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and noncompliance with laws and regulations, the following approach was taken:

- Understanding the nature of the industry and sector, control environment and business performance;

- Consideration of the results of our enquiries of management and those charged with governance about their own identification and assessment of the risks of irregularities;

- Understanding the company's policies and procedures on compliance with laws and regulations and management of fraud risk, including documentation of instances of non-compliance of laws and regulations and instances of actual, suspected or alleged fraud;

- Consideration of matters discussed among the audit engagement team regarding how and where fraud might occur in the financial statements and any potential indicators of fraud;

- Understanding the legal and regulatory frameworks that the company operates in through enquiry of management and those charged with governance and understanding the company's industry and sector. The key laws and regulations that were considered to have an effect on material amounts and disclosures in the financial statements included the Companies Act and tax legislation.

b) Audit response to risks identified

Based on this understanding, the following audit procedures were designed and performed to respond to the risks identified:

- Reviewing the financial statement disclosures and testing to supporting documentation to assess

compliance with applicable laws and regulations described as having a direct effect on the financial statement;

- Enquiring of management, those charged with governance and, where applicable, the company's solicitors concerning actual and potential litigation and claims;

- Performing analytical procedures to identify any unusual or unexpected relationships that may indicate risks of material misstatement due to fraud;

- Reviewing minutes of meetings of those charged with governance and, where applicable, correspondence with regulators;

- Performing audit work over the risk of management override of controls, including testing of journal entries and other adjustments for appropriateness and evaluating the business rationale of significant transactions outside the normal course of business;

- Communication of potential fraud risks to all engagement team members and remaining alert to any indications of fraud or non-compliance with laws and regulations t hroughout the audit.

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 is also greater regarding irregularities occurring due to fraud rather than error, as fraud involves intentional concealment, forgery, collusion, omission or misrepresentation.

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.

Other matters

In the prior year the directors took advantage of section 477 of the Companies Act 2006 for the financial statements not to be audited. As a result, the comparatives shown in these financial statements are not audited.

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.

NATIONWIDE WINDSCREEN SERVICES LTD
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF NATIONWIDE WINDSCREEN SERVICES LTD (CONTINUED)
- 8 -
Matthew Smith FCCA (Senior Statutory Auditor)
For and on behalf of Duncan & Toplis Audit Limited
Statutory Auditor
Park House
37 Clarence Street
Leicester
LE1 3RW
13 April 2026
NATIONWIDE WINDSCREEN SERVICES LTD
PROFIT AND LOSS ACCOUNT
FOR THE YEAR ENDED 31 MARCH 2025
- 9 -
2025
2024
Notes
£
£
Turnover
2
23,254,692
17,744,373
Cost of sales
(21,320,587)
(16,319,818)
Gross profit
1,934,105
1,424,555
Administrative expenses
(1,454,038)
(1,247,743)
Other operating income
49
5,728
Operating profit
3
480,116
182,540
Interest receivable and similar income
6
3,072
4,834
Interest payable and similar expenses
7
(51,259)
(31,591)
Profit before taxation
431,929
155,783
Tax on profit
8
(109,416)
(57,550)
Profit for the financial year
322,513
98,233

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

NATIONWIDE WINDSCREEN SERVICES LTD
STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED 31 MARCH 2025
- 10 -
2025
2024
£
£
Profit for the year
322,513
98,233
Other comprehensive income
-
-
Total comprehensive income for the year
322,513
98,233
NATIONWIDE WINDSCREEN SERVICES LTD
BALANCE SHEET
AS AT 31 MARCH 2025
31 March 2025
- 11 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Intangible assets
9
84,558
69,114
Tangible assets
10
578,958
609,713
663,516
678,827
Current assets
Stocks
11
37,425
100,524
Debtors
12
5,782,343
1,785,194
Cash at bank and in hand
679,844
416,608
6,499,612
2,302,326
Creditors: amounts falling due within one year
13
(5,989,909)
(2,085,000)
Net current assets
509,703
217,326
Total assets less current liabilities
1,173,219
896,153
Creditors: amounts falling due after more than one year
14
(316,260)
(355,042)
Provisions for liabilities
Deferred tax liability
16
8,189
14,854
(8,189)
(14,854)
Net assets
848,770
526,257
Capital and reserves
Called up share capital
18
75
75
Capital redemption reserve
19
25
25
Profit and loss reserves
20
848,670
526,157
Total equity
848,770
526,257

These financial statements have been prepared in accordance with the provisions relating to medium-sized companies.

The financial statements were approved by the board of directors and authorised for issue on 13 April 2026 and are signed on its behalf by:
Mr D S Sole
Mr S P Sole
Director
Director
Company registration number 5683242 (England and Wales)
NATIONWIDE WINDSCREEN SERVICES LTD
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 MARCH 2025
- 12 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
£
£
£
£
As restated for the period ended 31 March 2024:
Balance at 1 April 2023
75
25
427,924
428,024
Year ended 31 March 2024:
Profit and total comprehensive income
-
-
98,233
98,233
Balance at 31 March 2024
75
25
526,157
526,257
Year ended 31 March 2025:
Profit and total comprehensive income
-
-
322,513
322,513
Balance at 31 March 2025
75
25
848,670
848,770
NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 13 -
1
Accounting policies
Company information

Nationwide Windscreen Services Ltd is a private company limited by shares incorporated in England and Wales. The registered office is 301 Thurmaston Lane, Leicester, Leicestershire, LE4 9AX.

1.1
Basis of preparation

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, [modified to include the revaluation of freehold properties and to include investment properties and certain financial instruments at fair value]. The principal accounting policies adopted are set out below.

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

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

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

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

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

The financial statements of the company are consolidated in the financial statements of Sole Automotive Glass Holdings Limited. These consolidated financial statements are available from its registered office, 301 Thurmaston Lane, Leicester, Leicestershire, LE4 9AX.

The company has taken exemption from disclosing related party transactions with group companies due to being wholly owned.

NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 14 -
1.2
Going concern

The company reported a profit of £322,513 for the year ended 31 March 2025 and had net current assets of £509,703 and net assets of £848,770 at that date. However, the company is wholly owned by Sole Automotive Glass Holdings Ltd ("the group"), which incurred a net loss of £1.2 million during the same period and, as at 31 March 2025, had net current liabilities of £2.72 million and net liabilities of £20,101. These losses are a result of significant investments made by the group in the aforementioned period as part of its strategic growth plan for the medium-term future. As a result of this, the group is expected to return to profitability in the year ended 31 March 2027, as supported by its forecasts.

The group meets its working capital requirements through effective management of group cash reserves, debtor factoring arrangement with its bank and other loans. The group also has the ability to secure further financing by virtue of its ownership of freehold property.

Therefore, the directors have a reasonable expectation that the company, in addition to the group it belongs to, has adequate resources to continue in operational existence for the foreseeable future and so continues to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

When cash inflows are deferred and represent a financing arrangement, the promised consideration is adjusted for the effects of the time value of money, which is recognised as interest income.

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

Sales of services

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

1.4
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.

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
10% Straight Line
1.5
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 15 -

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
1% Straight Line
Plant and equipment
25% Straight Line
Fixtures and fittings
20% Reducing Balance
Computers
20% Straight Line
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 credited or charged to profit or loss.

1.6
Impairment of fixed assets

At each reporting period 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.

1.7
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.

1.8
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.

NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 16 -
1.9
Financial instruments

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

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

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

Basic financial assets

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

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 company 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 company after deducting all of its liabilities.

NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 17 -
Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

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

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

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 s ubsequently 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 company’s contractual obligations expire or are discharged or cancelled.

1.10
Equity instruments

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

1.11
Taxation

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

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes items that are never taxable or deductible. The company’s liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the reporting end date.

NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 18 -
Deferred tax

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

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

1.12
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 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.

1.13
Retirement benefits

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

2
Turnover and other revenue
2025
2024
£
£
Turnover analysed by class of business
Sales
21,897,596
16,429,920
Commission
1,357,096
1,314,453
23,254,692
17,744,373
2025
2024
£
£
Other revenue
Interest income
3,072
4,834
NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 19 -
3
Operating profit
2025
2024
Operating profit for the year is stated after charging:
£
£
Exchange losses
276
420
Fees payable to the company's auditor for the audit of the company's financial statements
10,000
-
0
Depreciation of tangible fixed assets
37,249
55,667
(Profit)/loss on disposal of tangible fixed assets
-
11,903
Amortisation of intangible assets
7,780
5,614
4
Employees

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

2025
2024
Number
Number
25
25

Their aggregate remuneration comprised:

2025
2024
£
£
Wages and salaries
606,807
561,465
Social security costs
49,841
46,701
Pension costs
50,968
10,439
707,616
618,605
5
Directors' remuneration
2025
2024
£
£
Remuneration for qualifying services
47,250
63,000
Company pension contributions to defined contribution schemes
-
1,890
47,250
64,890

The number of directors for whom retirement benefits are accruing under defined contribution schemes amounted to 0 (2024 - 1).

6
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
3,072
4,834
NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 20 -
7
Interest payable and similar expenses
2025
2024
£
£
Interest on bank overdrafts and loans
29,510
31,591
Interest on invoice finance arrangements
21,749
-
0
51,259
31,591
8
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
-
0
17,180
Group tax relief
116,081
37,976
Total current tax
116,081
55,156
Deferred tax
Origination and reversal of timing differences
(1,877)
2,394
Adjustment in respect of prior periods
(4,788)
-
0
Total deferred tax
(6,665)
2,394
Total tax charge
109,416
57,550

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
431,929
155,783
Expected tax charge based on the standard rate of corporation tax in the UK of 25.00% (2024: 25.00%)
107,982
38,946
Tax effect of expenses that are not deductible in determining taxable profit
694
3,837
Depreciation on assets not qualifying for tax allowances
5,528
6,583
Deferred tax adjustments in respect of prior years
(4,788)
4,788
Tax at marginal rate
-
0
3,396
Taxation charge for the year
109,416
57,550
NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 21 -
9
Intangible fixed assets
Software
£
Cost
At 1 April 2024
74,888
Additions
23,224
At 31 March 2025
98,112
Amortisation and impairment
At 1 April 2024
5,774
Amortisation charged for the year
7,780
At 31 March 2025
13,554
Carrying amount
At 31 March 2025
84,558
At 31 March 2024
69,114
10
Tangible fixed assets
Leasehold land and buildings
Plant and equipment
Fixtures and fittings
Computers
Motor vehicles
Total
£
£
£
£
£
£
Cost
At 1 April 2024
521,564
40,943
94,178
40,135
138,546
835,366
Additions
-
0
2,626
-
0
3,868
-
0
6,494
At 31 March 2025
521,564
43,569
94,178
44,003
138,546
841,860
Depreciation and impairment
At 1 April 2024
40,814
40,006
49,338
23,292
72,203
225,653
Depreciation charged in the year
5,215
623
8,970
5,855
16,586
37,249
At 31 March 2025
46,029
40,629
58,308
29,147
88,789
262,902
Carrying amount
At 31 March 2025
475,535
2,940
35,870
14,856
49,757
578,958
At 31 March 2024
480,750
937
44,840
16,843
66,343
609,713
11
Stocks
2025
2024
£
£
Finished goods and goods for resale
37,425
100,524
NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
11
Stocks
(Continued)
- 22 -

Stock recognised in costs of sales during the year as an expense was £19,517,588 (2024 - £14,903,418).

12
Debtors
2025
2024
Amounts falling due within one year:
£
£
as restated
Trade debtors
3,356,936
1,715,548
Amounts owed by group undertakings
2,403,057
761
Other debtors
-
0
456
Prepayments and accrued income
22,350
68,429
5,782,343
1,785,194
13
Creditors: amounts falling due within one year
2025
2024
Notes
£
£
as restated
Bank loans
15
38,579
34,680
Trade creditors
2,164,315
1,482,104
Amounts owed to group undertakings
299,788
89,501
Corporation tax
-
0
17,180
Other taxation and social security
94,281
51,725
Other creditors
2,198,140
9,837
Accruals and deferred income
1,194,806
399,973
5,989,909
2,085,000
14
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
15
316,260
355,042
Creditors which fall due after five years are payable as follows:
Payable by instalments
130,415
184,189

Included in creditors are other creditors of £2,167,357 (2024 - £nil) which are secured by a fixed and floating charge on all assets of the company.

NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 23 -
15
Loans and overdrafts
2025
2024
£
£
Bank loans
354,839
389,722
Payable within one year
38,579
34,680
Payable after one year
316,260
355,042

Included in creditors are b ank loan s of £354,839 (202 4 - £389,720) which are secured by a first legal charge and fixed charge on leasehold property.

Bank loans are capital repayment loans with terms between five and eight years. These bear variable interest rates of between 2.65% and 3.9% above bank base rate.

16
Deferred taxation

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

Liabilities
Liabilities
2025
2024
Balances:
£
£
Accelerated capital allowances
8,189
14,854
2025
Movements in the year:
£
Liability at 1 April 2024
14,854
Credit to profit or loss
(6,665)
Liability at 31 March 2025
8,189

The deferred tax liability set out above is expected to reverse within [12 months] and relates to accelerated capital allowances that are expected to mature within the same period.

17
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
50,968
10,439

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.

NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 24 -
18
Share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary of £1 each
75
75
75
75
19
Capital redemption reserve
2025
2024
£
£
At the beginning and end of the year
25
25
20
Profit and loss reserves
2025
2024
£
£
At the beginning of the year
526,157
427,924
Adjusted balance
526,157
427,924
Profit for the year
322,513
98,233
At the end of the year
848,670
526,157
21
Financial commitments, guarantees and contingent liabilities

The company has entered into cross-guarantee arrangements in respect of a mortgage facility of up to £2,400,000 secured on property owned by Sole Automotive Glass Holdings Ltd.

22
Operating lease commitments
As lessee

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

2025
2024
£
£
Within 1 year
3,864
8,179
Years 2-5
3,541
7,405
7,405
15,584
23
Related party transactions
Transactions with related parties

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

NATIONWIDE WINDSCREEN SERVICES LTD
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
23
Related party transactions
(Continued)
- 25 -
Purchases
Purchases
2025
2024
£
£
Other related parties
14,800
15,950
2025
2024
Amounts due to related parties
£
£
Key management personnel
23,787
-
Other related parties
1,560
1,440
24
Directors' transactions
Loans
% Rate
Opening balance
Amounts repaid
Closing balance
£
£
£
Directors loan
-
456
(456)
-
456
(456)
-
25
Ultimate controlling party

The ultimate parent company is Sole Automotive Glass Holdings Limited, a company incorporated in England. The ultimate controlling party is S Sole by virtue of his controlling shareholding in the parent company.

The principal office address of Sole Automotive Glass Holdings Limited is 301 Thurmaston Lane, Leicester, Leicestershire LE4 9AX.

Sole Automotive Glass Holdings Limited is the parent company of the smallest and largest group to consolidate these financial statements. Copies of the group accounts are available from their principal office address.

26
Prior period adjustment

Amounts relating to other group companies have been re-allocated to amounts relating to group undertakings from trade debtors and creditors accordingly. These adjustments have had no effect on reserves.

Reconciliation of changes in equity
The prior period adjustments do not give rise to any effect upon equity.
2025-03-31 2024-04-01 false false false CCH Software CCH Accounts Production 2026.100 Mr S S Sole Mr P Homer Mr D S Sole Mr S P Sole Mr M D Payne Ms L J Pugh Mrs D M Sole 5683242 2024-04-01 2025-03-31 5683242 bus:Director1 2024-04-01 2025-03-31 5683242 bus:Director3 2024-04-01 2025-03-31 5683242 bus:Director4 2024-04-01 2025-03-31 5683242 bus:Director5 2024-04-01 2025-03-31 5683242 bus:Director6 2024-04-01 2025-03-31 5683242 bus:CompanySecretary1 2024-04-01 2025-03-31 5683242 bus:Director2 2024-04-01 2025-03-31 5683242 bus:RegisteredOffice 2024-04-01 2025-03-31 5683242 2025-03-31 5683242 2023-04-01 2024-03-31 5683242 core:RetainedEarningsAccumulatedLosses 2023-04-01 2024-03-31 5683242 core:RetainedEarningsAccumulatedLosses 2024-04-01 2025-03-31 5683242 core:IntangibleAssetsOtherThanGoodwill 2025-03-31 5683242 core:IntangibleAssetsOtherThanGoodwill 2024-03-31 5683242 core:ComputerSoftware 2025-03-31 5683242 core:ComputerSoftware 2024-03-31 5683242 2024-03-31 5683242 core:LongLeaseholdAssets 2025-03-31 5683242 core:PlantMachinery 2025-03-31 5683242 core:FurnitureFittings 2025-03-31 5683242 core:ComputerEquipment 2025-03-31 5683242 core:MotorVehicles 2025-03-31 5683242 core:LandBuildings 2024-03-31 5683242 core:PlantMachinery 2024-03-31 5683242 core:FurnitureFittings 2024-03-31 5683242 core:ComputerEquipment 2024-03-31 5683242 core:MotorVehicles 2024-03-31 5683242 core:WithinOneYear 2025-03-31 5683242 core:WithinOneYear 2024-03-31 5683242 core:AfterOneYear 2025-03-31 5683242 core:AfterOneYear 2024-03-31 5683242 core:CurrentFinancialInstruments core:WithinOneYear 2025-03-31 5683242 core:CurrentFinancialInstruments core:WithinOneYear 2024-03-31 5683242 core:ShareCapital 2025-03-31 5683242 core:ShareCapital 2024-03-31 5683242 core:CapitalRedemptionReserve 2025-03-31 5683242 core:CapitalRedemptionReserve 2024-03-31 5683242 core:RetainedEarningsAccumulatedLosses 2025-03-31 5683242 core:RetainedEarningsAccumulatedLosses 2024-03-31 5683242 core:ShareCapital 2023-03-31 5683242 core:CapitalRedemptionReserve 2023-03-31 5683242 core:RetainedEarningsAccumulatedLosses 2023-03-31 5683242 core:ShareCapitalOrdinaryShareClass1 2025-03-31 5683242 core:ShareCapitalOrdinaryShareClass1 2024-03-31 5683242 core:RetainedEarningsAccumulatedLosses 2024-03-31 5683242 core:IntangibleAssetsOtherThanGoodwill 2024-04-01 2025-03-31 5683242 core:ComputerSoftware 2024-04-01 2025-03-31 5683242 core:LandBuildings core:LongLeaseholdAssets 2024-04-01 2025-03-31 5683242 core:PlantMachinery 2024-04-01 2025-03-31 5683242 core:FurnitureFittings 2024-04-01 2025-03-31 5683242 core:ComputerEquipment 2024-04-01 2025-03-31 5683242 core:MotorVehicles 2024-04-01 2025-03-31 5683242 core:UKTax 2024-04-01 2025-03-31 5683242 core:UKTax 2023-04-01 2024-03-31 5683242 1 2024-04-01 2025-03-31 5683242 1 2023-04-01 2024-03-31 5683242 2 2024-04-01 2025-03-31 5683242 2 2023-04-01 2024-03-31 5683242 core:ComputerSoftware 2024-03-31 5683242 core:ComputerSoftware core:ExternallyAcquiredIntangibleAssets 2024-04-01 2025-03-31 5683242 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-03-31 5683242 core:PlantMachinery 2024-03-31 5683242 core:FurnitureFittings 2024-03-31 5683242 core:ComputerEquipment 2024-03-31 5683242 core:MotorVehicles 2024-03-31 5683242 2024-03-31 5683242 core:LandBuildings core:LeasedAssetsHeldAsLessee 2025-03-31 5683242 core:LandBuildings core:LeasedAssetsHeldAsLessee 2024-04-01 2025-03-31 5683242 core:CurrentFinancialInstruments 2025-03-31 5683242 core:CurrentFinancialInstruments 2024-03-31 5683242 core:Non-currentFinancialInstruments 2025-03-31 5683242 core:Non-currentFinancialInstruments 2024-03-31 5683242 core:Non-currentFinancialInstruments core:AfterOneYear 2025-03-31 5683242 core:Non-currentFinancialInstruments core:AfterOneYear 2024-03-31 5683242 bus:OrdinaryShareClass1 2024-04-01 2025-03-31 5683242 bus:OrdinaryShareClass1 2025-03-31 5683242 bus:OrdinaryShareClass1 2024-03-31 5683242 core:BetweenTwoFiveYears 2025-03-31 5683242 core:BetweenTwoFiveYears 2024-03-31 5683242 bus:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 5683242 bus:FRS102 2024-04-01 2025-03-31 5683242 bus:Audited 2024-04-01 2025-03-31 5683242 bus:FullAccounts 2024-04-01 2025-03-31 xbrli:pure xbrli:shares iso4217:GBP