REGISTERED NUMBER: 07145959 (England and Wales)

STRATEGIC REPORT, REPORT OF THE DIRECTORS AND

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DIAMOND FACILITIES SUPPORT LIMITED

Page

Company Information

1

Strategic Report

2

Report of the Directors

4

Report of the Independent Auditors

6

Income Statement

10

Other Comprehensive Income

11

Balance Sheet

12

Statement of Changes in Equity

13

Notes to the Financial Statements

14

DIRECTORS:

H R Cooper-Atkins

A Cooper-Atkins

G Davies

S Gupta

REGISTERED OFFICE:

Unit 2222 - 2226

The Crescent

Birmingham Business Park

Birmingham

B37 7YE

REGISTERED NUMBER:

07145959 (England and Wales)

AUDITORS:

FWC Advisory Ltd

29 Wood Street

Statford-Upon-Avon

Warwickshire

CV37 6JG

The directors present their strategic report of the company for the year ended 31st December 2025.

Business Review

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

The evolving Group structure and Diamond Facilities Support being part of Coat Facilities Group has added significant strength and credibility to our market positioning and service proposition - the group allows for significant growth both through market penetration but also the opportunity to maximise our cross selling opportunities.

Our ethos continues to be one of direct employment in order to control service, quality and cost and we will be strengthening this proposition further with the goal of being the UK's number 1 FM provider in terms of great service through direct labour. We are unique in the industry in this respect and all associated group businesses follow the same philosophy. We continue to support the strategy that a wide service offering through specialist divisions utilising direct labour with an in-house CAFM system remains the key to success within our marketplace.

We remain careful in the clients we contract with and in-particular look at clients with a robust financial position.

Business development within Diamond remains positive with a healthy pipeline of opportunities and a real opportunity to develop not only through the private sector but also now the public sector.

Principal Activities

The principal activities of the company are facilities management, maintenance, building services, M&E compliance, heating and ventilating and air conditioning, drainage, roofing, fire safety, cleaning, grounds maintenance and project works.

Principal Risks and Uncertainties

The company is exposed to economic, sector, contract, credit risk and material costs. The company mitigates its sector risk by spreading its profit centres over a number of different activities such as technical services, helpdesk, compliance, project works and operates across multiple service lines and multiple sectors. Due to the current economic conditions, the operating environment of the company continues to be challenging but the services provided and the ethos of direct labour continue to serve the business well. The company is reliant on strong capital investment by both the public and private sectors for future works although our M&E compliance services are required for legislative purposes regardless of the state of the economy. Operational reviews are regularly undertaken to consider the risks specific to individual contracts. The company reduces its exposure to credit risk by carrying out credit checks on all potential customers, a process that continues throughout any contract. The company operates an efficient purchasing and fair pricing policy but risk to materials prices is limited with many contracts being on a cost plus basis with respect to materials.

ESG

We have a formal & reportable ESG Plan with Ecovadis Accreditation and a partnership with Neutral Carbon Zone at its heart. ESG a significant activity including a Carbon Reduction Plan with scope 1, 2 and 3 measurement and a net zero target by 2035.

ESG activity based upon the 17 UN Sustainable Development Goals.

Health, Safety, Quality and Environment

We continue to hold all necessary standards - ISO 9001, ISO 14001, ISO 45001 and are also accredited with Safecontractor, CHAS, Constructionline, BESA and SFG20 as well as the various trade bodies such as NICEIC, OFTEC, Gas Safe, F-Gas, BICS. Our record is excellent and we continue to pass all annual audits.

Financial Performance

The results of the company for the year show turnover of £12.3m and a profit on ordinary activities before tax of £0.4m. The shareholder's funds of the company total £1.3m as at the year end. 2025 continued to be a strong year, building on successes of the previous year.

The business enters into 2026 being part of the Tendra Technical Services Group which will open opportunities to work with a broader number of clients plus maximise the groups expertise and resources. Sales, tenders and order book remain robust.

ON BEHALF OF THE BOARD:

A Cooper-Atkins - Director

11 June 2026

The directors present their report with the financial statements of the company for the year ended 31 December 2025.

DIVIDENDS

No dividends will be distributed for the year ended 31 December 2025.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 January 2025 to the date of this report.

H R Cooper-Atkins

A Cooper-Atkins

Other changes in directors holding office are as follows:

G Davies and S Gupta were appointed as directors after 31 December 2025 but prior to the date of this report.

CHANGES IN OWNERSHIP

On 11th December 2025, the immediate parent entity to Diamond Facilities Support Limited was acquired by Tendra Technical Services Limited, incorporated in England & Wales. The company is now part of the Tendra Technical Services Group alliance of built environment companies.

STATEMENT OF DIRECTORS' RESPONSIBILITIES

The directors are responsible for preparing the Strategic Report, the Report of the Directors 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;

-	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 AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the directors are aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and each director has taken all the steps that he or she ought to have taken as a director in order to make himself or herself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, FWC Advisory Ltd, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

A Cooper-Atkins - Director

11 June 2026

Opinion

We have audited the financial statements of Diamond Facilities Support Limited (the 'company') for the year ended 31 December 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

-	give a true and fair view of the state of the company's affairs as at 31 December 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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

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

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

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

Other information

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

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.

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 the audit:

-	the information given in the Strategic Report and the Report of the Directors for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Directors 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 identified material misstatements in the Strategic Report or the Report of the Directors.

We have nothing to report in respect of the following matters where 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 Statement of Directors' Responsibilities set out on page four, 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 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.

Auditors' 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 a Report of the Auditors 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:

We identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and then design and perform audit procedures responsive to those risks, including obtaining audit evidence that is sufficient and appropriate to provide a basis for our opinion.

In identifying and assessing risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, we considered the following:

- the nature of the industry and sector, control environment and business performance including the design of the Company remuneration policies, key drivers for directors' remuneration, bonus levels and performance Targets

- results of our enquiries of management about their own identification and assessment of the risks of irregularities;

- any matters we identified having obtained and reviewed the Company documentation of their policies and procedures relating to:

- identifying, evaluating and complying with laws and regulations and whether they were aware of any instances of noncompliance;

- detecting and responding to the risks of fraud and whether they have knowledge of any actual, suspected or alleged fraud;

- the internal controls established to mitigate risks of fraud or non-compliance with laws and regulations;

- the matters discussed among the audit engagement team and involving relevant internal specialists, Including tax specialists, regarding how and where fraud might occur in the financial statements and any potential indicators of fraud.

As a result of these procedures, we considered the opportunities and incentives that may exist within the organisation for fraud and identified the greatest potential for fraud in relation to income recognition. In common with all audits under ISAs (UK), we are also required to perform specific procedures to respond to the risk of management override.

We also obtained an understanding of the legal and regulatory frameworks that the Company operates in, focusing on provisions of those laws and regulations that had a direct effect on the determination of material amounts and disclosures in the financial statements. The key laws and regulations we considered in this context included the UK Companies Act and tax legislation.

In addition, we considered provisions of other laws and regulations that do not have a direct effect on the financial statements but compliance with which may be fundamental to the Company ability to operate or to avoid a material penalty. These included compliance with GDPR regulation.

Our procedures to respond to risks identified included the following:

- reviewing the financial statement disclosures and testing to supporting documentation to assess compliance

with provisions of relevant laws and regulations described as having a direct effect on the financial statements;

- enquiring of management 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 and reviewing internal reports;

- obtained an understanding of provisions and held discussions with management to understand the basis of recognition or non-recognition of tax provisions; and

- in addressing the risk of fraud through management override of controls, testing the appropriateness of journal entries and other adjustments; assessing whether the judgements made in making accounting estimates are indicative of a potential bias; and evaluating the business rationale of any significant transactions that are unusual or outside the normal course of business.

We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members including internal specialists, and remained alert to any indications of fraud or noncompliance with laws and regulations throughout 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 for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

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 a Report of the Auditors 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.

Michelle Vincent FCCA (Senior Statutory Auditor)

for and on behalf of FWC Advisory Ltd

29 Wood Street

Statford-Upon-Avon

Warwickshire

CV37 6JG

11 June 2026

TURNOVER

3

12,272,083

12,454,530

Cost of sales

9,087,690

9,749,213

GROSS PROFIT

3,184,393

2,705,317

Administrative expenses

2,861,786

2,636,249

322,607

69,068

Other operating income

91,153

261,603

OPERATING PROFIT

5

413,760

330,671

Interest receivable and similar income

-

9,337

413,760

340,008

Interest payable and similar expenses

7

34,447

42,794

PROFIT BEFORE TAXATION

379,313

297,214

Tax on profit

8

100,788

78,056

PROFIT FOR THE FINANCIAL YEAR

278,525

219,158

PROFIT FOR THE YEAR

278,525

219,158

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

278,525

219,158

FIXED ASSETS

Tangible assets

9

535,628

682,122

CURRENT ASSETS

Stocks

10

20,800

18,300

Debtors

11

5,412,604

4,194,454

Cash at bank

-

77,138

5,433,404

4,289,892

CREDITORS

Amounts falling due within one year

12

4,439,482

3,658,008

NET CURRENT ASSETS

993,922

631,884

TOTAL ASSETS LESS CURRENT LIABILITIES

1,529,550

1,314,006

CREDITORS

Amounts falling due after more than one year

13

(115,425

)

(143,270

)

PROVISIONS FOR LIABILITIES

17

(133,221

)

(168,357

)

NET ASSETS

1,280,904

1,002,379

CAPITAL AND RESERVES

Called up share capital

18

218,400

218,400

Capital redemption reserve

19

21,600

21,600

Retained earnings

19

1,040,904

762,379

SHAREHOLDERS' FUNDS

1,280,904

1,002,379

The financial statements were approved by the Board of Directors and authorised for issue on 11 June 2026 and were signed on its behalf by:

H R Cooper-Atkins - Director

Called up

Capital

share

Retained

redemption

Total

capital

earnings

reserve

equity

£

£

£

£

Balance at 1 January 2024

218,400

543,221

21,600

783,221

Changes in equity

Total comprehensive income

-

219,158

-

219,158

Balance at 31 December 2024

218,400

762,379

21,600

1,002,379

Changes in equity

Total comprehensive income

-

278,525

-

278,525

Balance at 31 December 2025

218,400

1,040,904

21,600

1,280,904

1.	STATUTORY INFORMATION

Diamond Facilities Support Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

The financial statements have been prepared in accordance with Financial Reporting Standard 102 ''The Financial Reporting Standard applicable in the UK and Republic of Ireland'' and the Companies Act 2006. The financial statements have been prepared under the historical cost convention and on a going concern basis. The financial statements are prepared in pounds sterling, the functional currency, rounded to the nearest £1.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemption in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows.

Significant judgements and estimates

Sales reserves are made by management for work-in-progress on a value accrual basis, the reserve is calculated based on the expected sales value, less costs yet to be incurred. The data used in the calculation is obtained from an internal job management system which records site visits and material and subcontractor costs from the accounting system but the system does not record engineer or staff costs, this is the reason why a 'cost-plus' approach can not be used for the calculation of the sales reserve.

Bad debt provisions are made when management deem a debt to be no longer recoverable rather than basing a provision on the age of the debt, some balances are outstanding for period longer than the agreed payment terms but management expect to receive these balances unless there is information available to indicate that the balance is no longer receivable.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover includes revenue from the rendering of services which are measured using a percentage of completion method. Transactions involving the rending of services that are incomplete at the end of the reporting report are recognised based on the stage of completion if the conditions of FRS 102.23.14 are met.

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

Improvements to property - 20-33% straight line

Plant and machinery - 33% straight line

Fixtures and fittings - 20% straight line

Motor vehicles - 25% reducing balance

Computer equipment - 33% straight line

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

The company operates a defined contribution pension scheme. The pension costs charge for the year represents contributions payable by the company to the scheme and amounted to £56,809 (2024 £50,806). Contributions totalling £10,940 (2024 £10,382) were payable to the scheme at the end of the year and are included in creditors.

Operating lease commitments

Rentals under operating leases are charged to the profit and loss account on a straight line basis over the lease term.

Dividends

Equity dividends are recognised when they become legally payable. Interim equity dividends are recognised when paid. Final equity dividends are recognised when approved by the shareholders at an annual general meeting.

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by class of business is given below:

2025

2024

£

£

Sales

12,188,185

12,417,214

Rebates

83,898

37,316

12,272,083

12,454,530

An analysis of turnover by geographical market is given below:

2025

2024

£

£

United Kingdom

12,272,083

12,454,530

12,272,083

12,454,530

4.

EMPLOYEES

2025

2024

£

£

Wages and salaries

3,226,218

3,319,658

Social security costs

339,209

344,231

Other pension costs

56,809

50,806

3,622,236

3,714,695

The average number of employees during the year was as follows:

2025

2024

Engineers

42

46

Office staff

48

46

90

92

2025

2024

£

£

Directors' remuneration

2,805

210,580

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

-

2

2025

2024

£

£

Company contributions to director's money purchase pension schemes

-

4,500

5.	OPERATING PROFIT

The operating profit is stated after charging:

2025

2024

£

£

Depreciation - owned assets

45,583

50,899

Depreciation - assets on hire purchase contracts

130,292

160,126

Loss on disposal of fixed assets

42,683

35,856

Operating lease payments

14,748

26,467

Contributions to defined contribution pension schemes

56,809

55,306

6.	AUDITORS' REMUNERATION

2025

2024

£

£

Fees payable to the company's auditors for the audit of the company's financial statements

10,000

12,000

7.

INTEREST PAYABLE AND SIMILAR EXPENSES

2025

2024

£

£

PAYE Interest

1,321

-

Interest payable

8,891

-

Hire purchase

24,235

42,794

34,447

42,794

8.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

2025

2024

£

£

Current tax:

UK corporation tax

135,924

120,576

Group tax relief

-

5,309

Total current tax

135,924

125,885

Deferred tax

(35,136

)

(47,829

)

Tax on profit

100,788

78,056

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is higher than the standard rate of corporation tax in the UK. The difference is explained below:

2025

2024

£

£

Profit before tax

379,313

297,214

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

94,828

74,304

Effects of:

Expenses not deductible for tax purposes

4,495

4,845

Depreciation in excess of capital allowances

36,601

46,736

Accelerated capital allowances

(35,136

)

(47,829

)

Total tax charge

100,788

78,056

9.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

property

machinery

fittings

£

£

£

COST

At 1 January 2025

55,572

79,796

92,920

Additions

-

16,300

186

Disposals

-

-

-

At 31 December 2025

55,572

96,096

93,106

DEPRECIATION

At 1 January 2025

54,394

54,960

84,382

Charge for year

709

16,707

2,670

Eliminated on disposal

-

-

-

At 31 December 2025

55,103

71,667

87,052

NET BOOK VALUE

At 31 December 2025

469

24,429

6,054

At 31 December 2024

1,178

24,836

8,538

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 January 2025

1,056,201

243,845

1,528,334

Additions

160,429

6,142

183,057

Disposals

(289,075

)

-

(289,075

)

At 31 December 2025

927,555

249,987

1,422,316

DEPRECIATION

At 1 January 2025

436,924

215,552

846,212

Charge for year

140,609

15,180

175,875

Eliminated on disposal

(135,399

)

-

(135,399

)

At 31 December 2025

442,134

230,732

886,688

NET BOOK VALUE

At 31 December 2025

485,421

19,255

535,628

At 31 December 2024

619,277

28,293

682,122

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 January 2025

962,042

Additions

117,227

Disposals

(254,880

)

Transfer to ownership

(14,723

)

At 31 December 2025

809,666

DEPRECIATION

At 1 January 2025

381,352

Charge for year

130,292

Eliminated on disposal

(114,931

)

Transfer to ownership

(9,205

)

At 31 December 2025

387,508

NET BOOK VALUE

At 31 December 2025

422,158

At 31 December 2024

580,690

10.

STOCKS

2025

2024

£

£

Stocks

20,800

18,300

Stock represents raw materials and consumables.