Abbey Glen Limited Company accounts

COMPANY REGISTRATION NUMBER: 00159202

Abbey Glen Limited

Financial Statements

31 December 2025

Abbey Glen Limited

Financial Statements

Year ended 31 December 2025

Contents	Pages

Officers and professional advisers	1

Strategic report	2 to 4

Directors' report	5 to 6

Independent auditor's report to the members	7 to 10

Statement of income and retained earnings	11

Statement of financial position	12

Statement of cash flows	13

Notes to the financial statements	14 to 21

Abbey Glen Limited

Officers and Professional Advisers

The board of directors	Mr T Y Sempers
	Mr D V Horsfield FCCA
	Mrs T E Sempers B.Ed (Hons)
	Mr P Hogan
	Mr B J West
	Mrs S E Marsh
	Mr T D Y Sempers

Company secretary	D V Horsfield FCCA

Registered office	Youle House
	Carley Drive
	Westfield
	Sheffield
	S20 8NQ

Auditor	Hebblethwaites
	Chartered Accountants & Statutory Auditors
	2 Westbrook Court
	Sharrow Vale Road
	Sheffield
	S11 8YZ

Abbey Glen Limited

Strategic Report

Year ended 31 December 2025

The principal activity of the company is the laundering trade, primarily linen rental, along with garment rental and wash room services. Fair review of the business Key Financial Highlights 2025 2024 2023 2022 Turnover Growth 4.8% 8.1% 17.7% 54.7% Gross Margin 44.8% 44.7% 48.5% 44.2% The above key performance indicators demonstrate the fact that the company has continued to grow, in terms of revenue and profitability, despite the significant and well-documented challenges in the market place both for Abbey Glen specifically but also, as a secondary aspect, the company's customer base. As the prime market place for the company is in hospitality and related industries, the impact of macro-economic and statutory challenges continue to be significant. However, the company has continued to invest heavily in the business, with around £2.5 million of capital investment during this latest year, this resulting in improved efficiencies and productivity. The company is a significant local employer with an increasing work-force of loyal employees. With an underlying policy of profit retention to fund further investment and debt repayment, the closing Statement of Financial Position is at its' strongest ever level, thus providing financial stability and a platform for continued growth. The board remain committed to the long term future of the business with family ownership and succession very much the key factor.

Principal risks and uncertainties The company's principal financial instruments and working capital components comprise bank balances, bank overdrafts (when needed and appropriate), trade debtors, trade creditors, loans to the company and finance lease and similar asset finance agreements. The main purpose of the instruments is to raise funds for the company's operations and expansion and to provide ongoing working capital. Due to the nature of the financial instruments used by the company, there is no perceived significant exposure to price risk, albeit this will always be a factor. The company's approach to managing other risks applicable to the financial instruments concerned is as set out below. In respect of bank balances, the liquidity risk is managed by maintaining a balance between the continuity of funding and flexibility through the use of bank loans and overdrafts, again where needed and appropriate, and finance at fixed or floating rates of interest. In respect of loans, these comprise loans from financial institutions. The interest rate on the loans are variable and the company manages the liquidity risk by ensuring there are sufficient funds to meet the repayments as they fall due. The current volatility in terms of open market interest rates is monitored closely in the context of its' impact on the company finance arrangements but remains controllable with the hope of future interest rate reductions to increase the fiscal capacity of the company. The company uses finance leases to assist in the purchase of some fixed assets. The liquidity risk is managed in the same manner as for the loans as above. Trade debtors are managed in terms of credit and cash flow risk, by regularly reviewing credit terms given to customers and strict controls over the collection procedure. Trade creditor liquidity risk is managed in the same way as loans above, and is constantly monitored.

Key financial highlights Key performance indicators are as presented in the fair review of the business as set out above. Future developments Without disregarding the possibility of a future pandemic or similar macro event, the market does now appear to have largely recovered from its' relatively short term effects, if with longer term consequences in terms of statutory taxation policies which will impact on the company. The move to more efficient premises with greater automation is already enhancing profitability despite the fiscal outflow necessary to create this platform, and with financial forecasts reflecting increased benefit arising from economies of scale as revenue returns to a pattern of growth. The directors are confident of continuing revenue growth at current profit margins, creating greater resilience to safeguard against any future global or, indeed, local, issues outside the control of the company. The view is that the investment in fixed assets and sales systems provides a competitive advantage over other entities in the market-place. Further, in the current climate, this competitive advantage is seen as essential to maintain and enhance the company's market share.

This report was approved by the board of directors on 9 July 2026 and signed on behalf of the board by:

Mr T Y Sempers

Director

Registered office:

Youle House

Carley Drive

Westfield

Sheffield

S20 8NQ

Abbey Glen Limited

Directors' Report

Year ended 31 December 2025

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

Directors

The directors who served the company during the year were as follows:

Mr T Y Sempers
Mr D V Horsfield FCCA
Mrs T E Sempers B.Ed (Hons)
Mr P Hogan
Mr B J West
Mrs S E Marsh
Mr T D Y Sempers

Dividends

Particulars of recommended dividends are detailed in note 11 to the financial statements.

Disclosure of information in the strategic report

The Strategic Report is set out on pages 2 and 3.

Directors' responsibilities statement

The directors are responsible for preparing the strategic report, directors' 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 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 judgments 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. Auditor

Each of the persons who is a director at the date of approval of this report confirms that:

- so far as they are aware, there is no relevant audit information of which the company's auditor is unaware; and - they have taken all steps that they ought to have taken as a director to make themselves aware of any relevant audit information and to establish that the company's auditor is aware of that information.

This report was approved by the board of directors on 9 July 2026 and signed on behalf of the board by:

Mr T Y Sempers

Director

Registered office:

Youle House

Carley Drive

Westfield

Sheffield

S20 8NQ

Abbey Glen Limited

Independent Auditor's Report to the Members of Abbey Glen Limited

Year ended 31 December 2025

Opinion

We have audited the financial statements of Abbey Glen Limited (the 'company') for the year ended 31 December 2025 which comprise the statement of income and retained earnings, statement of financial position, statement of cash flows and the related notes, 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 FRS 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; - 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.

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 other information comprises the information included in the annual report, other than the financial statements and our auditor’s report thereon. The directors are responsible for the other information. 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 there is a material misstatement in the financial statements or a material misstatement of the other information. 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 directors' report 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 identified material misstatements in the strategic report or the directors' report. 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' responsibilities statement, 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. Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. 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 identification of related party transactions, and matters which could potentially impact on the company's continuation as a going concern; - results of our enquiries of management and assessment of the risks of irregularities; - any matters we identified having obtained and reviewed the company's 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 non-compliance; - 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, including 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 revenue 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, UK Corporate Governance Code and local 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's ability to operate or to avoid a material penalty. We also communicated relevant identified laws and regulations and potential fraud risks to all engagement team members, and remained alert to any indications of fraud or non-compliance with laws and regulations throughout the audit. As part of an audit in accordance with ISAs (UK), we exercise professional judgment and maintain professional scepticism throughout the audit. We also: - Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. - Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. - Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the directors. - Conclude on the appropriateness of the directors' use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the company's ability to continue as a going concern. If we conclude that a material uncertainty exists, we are required to draw attention in our auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify our opinion. Our conclusions are based on the audit evidence obtained up to the date of our auditor’s report. However, future events or conditions may cause the company to cease to continue as a going concern. - Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. We communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that we identify during our audit. 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.

Andrew Throssell FCA

(Senior Statutory Auditor)

For and on behalf of

Hebblethwaites

Chartered Accountants & Statutory Auditors

2 Westbrook Court

Sharrow Vale Road

Sheffield

S11 8YZ

9 July 2026

Abbey Glen Limited

Statement of Income and Retained Earnings

Year ended 31 December 2025

		2025	2024
Note		£	£
Turnover	4	10,671,358	10,177,291

Cost of sales	( 5,887,727)	( 5,627,310)
	-------------	-------------
Gross profit	4,783,631	4,549,981

Distribution costs		( 1,340,878)	( 1,209,488)
Administrative expenses		( 2,627,537)	( 2,720,838)
		------------	------------
Operating profit	5	815,216	619,655

Interest payable	9	( 136,508)	( 185,063)
		------------	------------
Profit before taxation		678,708	434,592

Taxation on ordinary activities	10	( 175,344)	( 114,302)
		---------	---------
Profit for the financial year and total comprehensive income		503,364	320,290
		---------	---------

Dividends paid and payable	11	( 43,662)	–

Retained earnings at the start of the year	6,299,160	5,978,870
	------------	------------
Retained earnings at the end of the year	6,758,862	6,299,160
	------------	------------

All the activities of the company are from continuing operations.

Abbey Glen Limited

Statement of Financial Position

31 December 2025

	2025	2024
Note	£	£

Fixed assets

Tangible assets	12	8,144,028	7,568,391

Current assets

Debtors	13	2,217,149	2,211,219
Cash at bank and in hand		931,625	679,689
		------------	------------
		3,148,774	2,890,908

Creditors: amounts falling due within one year	14	1,279,826	1,726,931
		------------	------------
Net current assets		1,868,948	1,163,977
		-------------	------------
Total assets less current liabilities		10,012,976	8,732,368

Creditors: amounts falling due after more than one year	15	2,216,864	1,637,318

Provisions

Taxation including deferred tax	17	977,250	735,890
		-------------	------------
Net assets		6,818,862	6,359,160
		-------------	------------

Capital and reserves

Called up share capital	20	50,000	50,000
Share premium account	21	10,000	10,000
Profit and loss account	21	6,758,862	6,299,160
		------------	------------
Shareholders funds		6,818,862	6,359,160
		------------	------------

These financial statements were approved by the board of directors and authorised for issue on 9 July 2026 , and are signed on behalf of the board by:

T Y Sempers

Director

Company registration number: 00159202

Abbey Glen Limited

Statement of Cash Flows

Year ended 31 December 2025

	2025	2024
	£	£

Cash flows from operating activities

Profit for the financial year	503,364	320,290

Adjustments for:
Depreciation of tangible assets	1,904,075	1,803,410
Interest payable	136,508	185,063
(Gains)/loss on disposal of tangible assets	( 15,000)	3,400
Taxation on ordinary activities	175,344	114,302
Accrued income	( 46,663)	( 30,700)

Changes in:
Trade and other debtors	( 5,930)	( 196,948)
Trade and other creditors	( 272,168)	( 27,340)
	------------	------------
Cash generated from operations	2,379,530	2,171,477

Interest paid	( 136,508)	( 185,063)
Tax paid	( 60,395)	( 270,318)
	------------	------------
Net cash from operating activities	2,182,627	1,716,096
	------------	------------

Cash flows from investing activities

Purchase of tangible assets	( 1,297,111)	( 1,462,882)
Proceeds from sale of tangible assets	14,999	38,748
	------------	------------
Net cash used in investing activities	( 1,282,112)	( 1,424,134)
	------------	------------

Cash flows from financing activities

Proceeds from borrowings	( 173,422)	( 165,974)
Payments of finance lease liabilities	( 431,495)	( 493,854)
Dividends paid	( 43,662)	–
	------------	------------
Net cash used in financing activities	( 648,579)	( 659,828)
	------------	------------

Net increase/(decrease) in cash and cash equivalents	251,936	( 367,866)
Cash and cash equivalents at beginning of year	679,689	1,047,555
	---------	------------
Cash and cash equivalents at end of year	931,625	679,689
	---------	------------

Abbey Glen Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Youle House, Carley Drive, Westfield, Sheffield, S20 8NQ.

2. Statement of compliance

These financial statements have been prepared in compliance with FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Judgements and key sources of estimation uncertainty

The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the opinion of management, there are no areas of judgement or key sources of estimation uncertainty that have a significant effect on the financial statements, other than those highlighted below.

Revenue recognition

The turnover shown in the statement of income and retained earnings represents laundering, linen rental, garment rental and wash room services invoiced during the year exclusive of Value Added Tax. Income is recognised at the point of service.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets, if carried at revalued amounts (should there be any such revaluations) are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Freehold Property	-	1.5% straight line
Plant & Machinery	-	10% Straight line
Fixtures & Fittings	-	15%-25% Straight line
Motor Vehicles	-	20%-25% Straight line
Rental Linen & Workwear	-	33%-50% Straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Finance leases and hire purchase contracts

Assets held under finance leases and hire purchase contracts are recognised in the statement of financial position as assets and liabilities at the lower of the fair value of the assets and the present value of the minimum lease payments, which is determined at the inception of the lease term. Any initial direct costs of the lease are added to the amount recognised as an asset. Lease payments are apportioned between the finance charges and reduction of the outstanding lease liability using the effective interest method. Finance charges are allocated to each period so as to produce a constant rate of interest on the remaining balance of the liability.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Non-director defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund.

4. Turnover

Turnover arises from:

	2025	2024
	£	£
Services of laundering, linen rental, garment rental and wash room services	10,671,358	10,177,291
	-------------	-------------

The whole of the turnover is attributable to the principal activity of the company wholly undertaken in the United Kingdom.

5. Operating profit

Operating profit or loss is stated after charging/crediting:

	2025	2024
	£	£
Depreciation of tangible assets	948,296	907,145

Impairment of tangible assets recognised in:

	Cost of sales	955,779	896,265
(Gains)/loss on disposal of tangible assets		( 15,000)	3,400
Impairment of trade debtors		20,473	5,273
		---------	---------

6. Auditor's remuneration

	2025	2024
	£	£
Fees payable for the audit of the financial statements	9,500	9,200
	-------	-------

7. Particulars of employees

The average number of persons employed by the company during the year, including the directors, amounted to:

	2025	2024
	No.	No.
Production staff	92	86
Administrative staff	62	63
	----	----
	154	149
	----	----

The aggregate payroll costs incurred during the year, relating to the above, were:

	2025	2024
	£	£
Wages and salaries	4,289,723	3,981,560
Social security costs	446,609	357,756
Other pension costs	254,381	269,804
	------------	------------
	4,990,713	4,609,120
	------------	------------

8. Directors' remuneration

The directors' aggregate remuneration in respect of qualifying services was:

	2025	2024
	£	£
Remuneration	733,738	735,074
Company contributions to defined contribution pension plans	93,710	135,846
	---------	---------
	827,448	870,920
	---------	---------

The number of directors who accrued benefits under company pension plans was as follows:

	2025	2024
	No.	No.
Defined contribution plans	7	7
	----	----

Remuneration of the highest paid director in respect of qualifying services:

	2025	2024
	£	£
Aggregate remuneration	183,492	194,000
Company contributions to defined contribution pension plans	39,600	–
	---------	---------
	223,092	194,000
	---------	---------

9. Interest payable

	2025	2024
	£	£
Interest on banks loans and overdrafts	89,517	114,487
Interest on obligations under finance leases and hire purchase contracts	46,991	70,576
	---------	---------
	136,508	185,063
	---------	---------

10. Taxation on ordinary activities

Major components of tax expense

	2025	2024
	£	£

Current tax:

UK current tax (income)/expense	( 66,015)	122,527
Adjustments in respect of prior periods	( 1)	–
	--------	---------
Total current tax	( 66,016)	122,527
	--------	---------

Deferred tax:

Origination and reversal of timing differences	241,360	( 8,225)
	---------	---------
Taxation on ordinary activities	175,344	114,302
	---------	---------

Reconciliation of tax expense

The tax assessed on the profit on ordinary activities for the year is higher than (2024: higher than) the standard rate of corporation tax in the UK of 25 % (2024: 25 %).

	2025	2024
	£	£
Profit on ordinary activities before taxation	678,708	434,592
	---------	---------
Profit on ordinary activities by rate of tax	169,677	108,648
Effect of expenses not deductible for tax purposes	5,667	5,654
	---------	---------
Tax on profit	175,344	114,302
	---------	---------

11. Dividends

	2025	2024
	£	£
Dividends paid during the year (excluding those for which a liability existed at the end of the prior year )	43,662	–
	--------	----

12. Tangible assets

	Land and buildings	Plant and machinery	Fixtures and fittings	Motor vehicles	Pool rental linen	Total
	£	£	£	£	£	£
Cost
At 1 Jan 2025	1,832,996	7,900,100	102,183	1,377,028	2,676,738	13,889,045
Additions	–	1,274,534	30,222	262,804	912,151	2,479,711
Disposals	–	–	–	( 48,490)	( 895,949)	( 944,439)
	------------	------------	---------	------------	------------	-------------
At 31 Dec 2025	1,832,996	9,174,634	132,405	1,591,342	2,692,940	15,424,317
	------------	------------	---------	------------	------------	-------------
Depreciation
At 1 Jan 2025	120,424	3,936,634	84,741	877,718	1,301,137	6,320,654
Charge for the year	27,495	671,782	14,375	234,644	955,779	1,904,075
Disposals	–	–	–	( 48,490)	( 895,950)	( 944,440)
	------------	------------	---------	------------	------------	-------------
At 31 Dec 2025	147,919	4,608,416	99,116	1,063,872	1,360,966	7,280,289
	------------	------------	---------	------------	------------	-------------
Carrying amount
At 31 Dec 2025	1,685,077	4,566,218	33,289	527,470	1,331,974	8,144,028
	------------	------------	---------	------------	------------	-------------
At 31 Dec 2024	1,712,572	3,963,466	17,442	499,310	1,375,601	7,568,391
	------------	------------	---------	------------	------------	-------------

Finance leases and hire purchase contracts

Included within the carrying value of tangible assets are the following amounts relating to assets held under finance leases or hire purchase agreements:

	Plant and machinery	Motor vehicles	Total
	£	£	£
At 31 December 2025	2,064,449	63,834	2,128,283
	------------	--------	------------
At 31 December 2024	1,445,854	149,100	1,594,954
	------------	---------	------------

Capital commitments

	2025	2024
	£	£
Contracted for but not provided for in the financial statements	–	985,500
	----	---------

13. Debtors

	2025	2024
	£	£
Trade debtors	1,728,812	1,908,403
Prepayments and accrued income	169,346	151,201
Corporation tax repayable	33,602	–
Directors loan account	202,213	106,281
Other debtors	83,176	45,334
	------------	------------
	2,217,149	2,211,219
	------------	------------

14. Creditors: amounts falling due within one year

	2025	2024
	£	£
Bank loans and overdrafts	173,038	174,870
Trade creditors	169,170	207,606
Accruals and deferred income	227,703	274,366
Corporation tax	–	126,411
Social security and other taxes	255,300	479,030
Obligations under finance leases and hire purchase contracts	432,789	432,820
Other creditors	21,826	31,828
	------------	------------
	1,279,826	1,726,931
	------------	------------

The bank borrowings are secured by a fixed and floating charge over the present and future assets of the company, to include all company land and buildings.

A partial guarantee has been provided, by the UK Government, to the bank under the Coronavirus Business Interruption Loan Scheme, however, the company remains liable for all sums payable under the loan agreement.

The bank borrowings bear interest at 2.15% above base rate.

The above obligations under finance leases and hire purchase contracts, and as detailed at note 16, are secured on the assets concerned.

15. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Bank loans and overdrafts	1,143,094	1,314,684
Obligations under finance leases and hire purchase contracts	1,073,770	322,634
	------------	------------
	2,216,864	1,637,318
	------------	------------

The bank borrowings are secured by a fixed and floating charge over the present and future assets of the company, to include all company land and buildings.

A partial guarantee has been provided, by the UK Government, to the bank under the Coronavirus Business Interruption Loan Scheme, however, the company remains liable for all sums payable under the loan agreement.

The bank borrowings bear interest at rates of 2.15% above base.

The above obligations under finance leases and hire purchase contracts, and as detailed at note 16, are secured on the assets concerned.

16. Finance leases and hire purchase contracts

The total future minimum lease payments under finance leases and hire purchase contracts are as follows:

	2025	2024
	£	£
Not later than 1 year	432,789	432,820
Later than 1 year and not later than 5 years	1,073,770	322,634
	------------	---------
	1,506,559	755,454
	------------	---------

17. Provisions

	Deferred tax (note 18)
	£
At 1 January 2025	735,890
Additions	241,360
	---------
At 31 December 2025	977,250
	---------

18. Deferred tax

The deferred tax included in the statement of financial position is as follows:

	2025	2024
	£	£
Included in provisions (note 17)	977,250	735,890
	---------	---------

The deferred tax account consists of the tax effect of timing differences in respect of:

	2025	2024
	£	£
Accelerated capital allowances	977,250	735,890
	---------	---------

19. Non-director employee benefits

Defined contribution plans

The amount recognised in profit or loss as an expense in relation to defined contribution plans was £ 160,671 (2024: £ 116,558 ).

20. Called up share capital

Issued, called up and fully paid

	2025		2024
	No.	£	No.	£
Ordinary shares of £ 1 each	50,000	50,000	50,000	50,000
	--------	--------	--------	--------

21. Reserves

Profit and loss account - This reserve records retained earnings and accumulated losses.

22. Analysis of changes in net debt

	At 1 Jan 2025	Cash flows	At 31 Dec 2025
	£	£	£
Cash at bank and in hand	679,689	251,936	931,625
Debt due within one year	(607,690)	1,863	(605,827)
Debt due after one year	(1,637,318)	(579,546)	(2,216,864)
	------------	---------	------------
	( 1,565,319)	( 325,747)	( 1,891,066)
	------------	---------	------------

23. Commitments under operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	26,429	131,718
Later than 1 year and not later than 5 years	16,886	75,337
	--------	---------
	43,315	207,055
	--------	---------

24. Directors' advances, credits and guarantees

Included in debtors at the balance sheet date are loans from the company to the directors as follows:- Balance at Balance at 1 January 2025 31 December 2025 Mr T Y Sempers £89,221 debtor £183,016 debtor Mr D V Horsfield £17,060 debtor £19,197 debtor The loans are interest free and carry no formal terms of repayment. Dividends were distributed to the shareholders during the year £43,662 (2024 Nil).