Company registration number 07098127 (England and Wales)
TECHNICAL CONSUMER PRODUCTS LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
PAGES FOR FILING WITH REGISTRAR
TECHNICAL CONSUMER PRODUCTS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 11
TECHNICAL CONSUMER PRODUCTS LIMITED
BALANCE SHEET
AS AT 31 DECEMBER 2025
31 December 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Intangible assets
4
-
0
66
Tangible assets
5
14,692
16,829
Investments
6
1
1
14,693
16,896
Current assets
Stocks
1,815,946
2,025,365
Debtors
7
4,858,261
5,857,723
Cash at bank and in hand
1,703,039
317,241
8,377,246
8,200,329
Creditors: amounts falling due within one year
8
(11,415,108)
(12,329,672)
Net current liabilities
(3,037,862)
(4,129,343)
Net liabilities
(3,023,169)
(4,112,447)
Capital and reserves
Called up share capital
1
1
Profit and loss reserves
(3,023,170)
(4,112,448)
Total equity
(3,023,169)
(4,112,447)

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

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

The financial statements were approved and signed by the director and authorised for issue on 18 June 2026
J Parker
Director
Company registration number 07098127 (England and Wales)
TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 DECEMBER 2025
- 2 -
1
Accounting policies
Company information

Technical Consumer Products Limited is a private company limited by shares incorporated in England and Wales. The registered office is Unit 1 Exchange Court, Cottingham Road, Corby, Northamptonshire, United Kingdom, NN17 1TY.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The financial statements contain information about Technical Consumer Products Limited as an individual company and do not contain consolidated financial information as a parent of a group. The company is exempt under Section 402 of the Companies Act 2006 from the requirements to prepare consolidated financial statements as to the inclusion of its subsidiary undertaking is not material for the purpose of giving a true and fair view.

1.2
Going concern

At the time of approving the financial statements, the director acknowledges a material uncertainty in respect of going concern as the company, at the year end date, had net current liabilities of £3,037,862 and net liabilities of £3,023,169.true

The director has received confirmation that Paragon Enterprises Inc, a company incorporated in the USA, has committed to provide financial support for a period of at least 12 months from the approval of these financial statements, if required. On this basis, in the view of the Director, after considering profit and cashflow forecasts for a period of 12 months from the date of approval of these financial statements, deem it appropriate to continue to prepare these financial statements on a going concern basis, which assumes that the company will continue in operational existence for a period of at least 12 months from the date these financial statements were approved.

1.3
Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

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.

1.4
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business in 2013 over the fair value of net assets acquired. It wa s 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 5 years.

TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Intangible fixed assets other than goodwill

Intangible fixed assets other than goodwill comprise a customer list in connection with the acquisition of a business in 2013 and trademark registration s acquired in the normal course of business. Such assets are defined as having finite useful lives and the costs are amortised on a straight line basis over their estimated useful lives of 89 months and 60 months respectively. Intangible assets are stated at cost less amortisation and are reviewed for impairment whenever there is an indication that the carrying value may be impaired.

1.6
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:

Fixtures, fittings and leasehold improvements
25% on cost and in equal instalments over the lease term
Computer equipment
20% - 33% on cost

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.

1.7
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

1.8
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.

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.

TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 4 -
1.9
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.

1.10
Cash at bank and in hand

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.

1.11
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.

TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 5 -
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.

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.

TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 6 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the company’s contractual obligations expire or are discharged or cancelled.

1.12
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.

Changes in the fair value of derivatives that are designated and qualify as fair value hedges are recognised in profit or loss immediately, together with any changes in the fair value of the hedged asset or liability that are attributable to the hedged risk.

1.13
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.

1.14
Retirement benefits

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

TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
1
Accounting policies
(Continued)
- 7 -
1.15
Leases

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 s 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.

1.16
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Judgements and key sources of estimation uncertainty

In the application of the company’s accounting policies, the director is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period, or in the period of the revision and future periods where the revision affects both current and future periods.

Key sources of estimation uncertainty

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

Useful economic life of tangible and intangible fixed assets

The useful economic life of tangible and intangible fixed assets are judged at the point of purchase and are then re-assessed at each reporting date as necessary. The useful economic life of each asset class is stated in the accounting policies above.

Provision for slow moving and obsolete stock

At each balance sheet date, management undertake an assessment of the value at which stock items are held within the accounts. The provision is calculated on a stock usage basis, allowing for known obsolete stock items. This provision is reviewed and updated at each reporting date.

3
Employees

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

2025
2024
Number
Number
Total
12
12
TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 8 -
4
Intangible fixed assets
Goodwill
Other intangible fixed assets
Total
£
£
£
Cost
At 1 January 2025 and 31 December 2025
825,263
2,126,015
2,951,278
Amortisation and impairment
At 1 January 2025
825,263
2,125,949
2,951,212
Amortisation charged for the year
-
0
66
66
At 31 December 2025
825,263
2,126,015
2,951,278
Carrying amount
At 31 December 2025
-
0
-
0
-
0
At 31 December 2024
-
0
66
66

Other intangible fixed assets comprise the customer list and non-competition agreement costs in connection with the acquisition of a business in 2013 together with trademarks registered in the previous year.

5
Tangible fixed assets
Plant and machinery etc
£
Cost
At 1 January 2025
699,263
Additions
12,106
Disposals
(3,876)
At 31 December 2025
707,493
Depreciation and impairment
At 1 January 2025
682,434
Depreciation charged in the year
10,367
At 31 December 2025
692,801
Carrying amount
At 31 December 2025
14,692
At 31 December 2024
16,829
TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
- 9 -
6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
1,573,057
2,926,322
Amounts owed by group undertakings
2,998,597
2,766,594
Other debtors
286,607
164,807
4,858,261
5,857,723
8
Creditors: amounts falling due within one year
2025
2024
£
£
Trade creditors
425,178
522,250
Amounts owed to group undertakings
10,264,231
11,019,483
Taxation and social security
308,308
418,610
Other creditors
417,391
369,329
11,415,108
12,329,672
9
Audit report information

As the income statement has been omitted from the filing copy of the financial statements, the following information in relation to the audit report on the statutory financial statements is provided in accordance with s444(5B) of the Companies Act 2006.

The auditor's report is qualified and includes the following:

Qualified opinion on financial statements.

In our opinion, except for the effects of the matter described in the Basis for Qualified Opinion paragraph, 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.

TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
9
Audit report information
(Continued)
- 10 -

Basis for qualified opinion

The company suffered a cyber attack which resulted in a significant loss of financial information. Consequently we have been unable to obtain sufficient and appropriate audit evidence about the occurance of sales for part of the period, cut off of sales as at the beginning of the period and we have been unable to obtain sufficient and appropriate audit evidence about opening stock values and opening stock provisions. Consequently, we were unable to determine whether any adjustments to these amounts were necessary.

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.

Senior Statutory Auditor:
Tracey Richardson BSc (Hons) FCA
Statutory Auditor:
Azets
Date of audit report:
19 June 2026
10
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, as follows:

2025
2024
£
£
Total commitments
407,671
515,068
As lessor - operating leases
2025
2024
Future amounts receivable under operating leases:
£
£
Total commitments
433,742
545,495
11
Related party transactions
Transactions with related parties

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

Sales
Sales
Purchases
Purchases
2025
2024
2025
2024
£
£
£
£
Other related parties
306,242
474,487
1,069
105,285
TECHNICAL CONSUMER PRODUCTS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 DECEMBER 2025
11
Related party transactions
(Continued)
- 11 -
Recharged warehouse and other costs
Shared royalty costs under an agreement
2025
2024
2025
2024
£
£
£
£
Entities with control, joint control or significant influence over the company
-
-
-
1,551
Other related parties
95,403
92,060
-
-

The sales of goods to other related parties were made for subsequent resale to the group company's customers, and are included in the company's turnover for the year.

Purchases were made at market values.

Recharged warehouse costs have been recharged at cost and have been offset against cost of sales and are not included in the turnover figure.

Shared royalty costs under an agreement were shared in accordance with that agreement.

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due to related parties
£
£
Other related parties
10,264,231
11,019,483

The amounts outstanding are due on demand, unsecured, interest-free and are expected to be settled in cash.

The following amounts were outstanding at the reporting end date:

2025
2024
Amounts due from related parties
£
£
Entities with control, joint control or significant influence over the company
428,051
440,297
Other related parties
2,570,547
2,326,298

The amounts outstanding are due on demand, unsecured, interest free and are expected to be settled in cash.

12
Parent company

The parent company is TCP BV, a company incorporated in The Netherlands.

The ultimate parent company is Paragon Enterprises Inc, a company incorporated in the USA, which is under the control of the Yan family.

2025-12-31 2025-01-01 false false false 19 June 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity J Parker 07098127 2025-01-01 2025-12-31 07098127 2025-12-31 07098127 2024-12-31 07098127 core:NetGoodwill 2025-12-31 07098127 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-12-31 07098127 core:NetGoodwill 2024-12-31 07098127 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 07098127 core:OtherPropertyPlantEquipment 2025-12-31 07098127 core:OtherPropertyPlantEquipment 2024-12-31 07098127 core:CurrentFinancialInstruments core:WithinOneYear 2025-12-31 07098127 core:CurrentFinancialInstruments core:WithinOneYear 2024-12-31 07098127 core:WithinOneYear 2025-12-31 07098127 core:WithinOneYear 2024-12-31 07098127 core:CurrentFinancialInstruments 2025-12-31 07098127 core:CurrentFinancialInstruments 2024-12-31 07098127 core:ShareCapital 2025-12-31 07098127 core:ShareCapital 2024-12-31 07098127 core:RetainedEarningsAccumulatedLosses 2025-12-31 07098127 core:RetainedEarningsAccumulatedLosses 2024-12-31 07098127 bus:Director1 2025-01-01 2025-12-31 07098127 core:Goodwill 2025-01-01 2025-12-31 07098127 core:FurnitureFittings 2025-01-01 2025-12-31 07098127 core:ComputerEquipment 2025-01-01 2025-12-31 07098127 2024-01-01 2024-12-31 07098127 core:NetGoodwill 2024-12-31 07098127 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2024-12-31 07098127 2024-12-31 07098127 core:NetGoodwill 2025-01-01 2025-12-31 07098127 core:Non-standardIntangibleAssetClass1ComponentIntangibleAssetsOtherThanGoodwill 2025-01-01 2025-12-31 07098127 core:OtherPropertyPlantEquipment 2024-12-31 07098127 core:OtherPropertyPlantEquipment 2025-01-01 2025-12-31 07098127 core:OtherRelatedParties core:SaleOrPurchaseGoods 2025-01-01 2025-12-31 07098127 core:OtherRelatedParties core:SaleOrPurchaseGoods 2024-01-01 2024-12-31 07098127 bus:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 07098127 bus:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 07098127 bus:FRS102 2025-01-01 2025-12-31 07098127 bus:Audited 2025-01-01 2025-12-31 07098127 bus:FullAccounts 2025-01-01 2025-12-31 xbrli:pure xbrli:shares iso4217:GBP