Company registration number NI003426 (Northern Ireland)
CYRIL JOHNSTON & CO. LIMITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
PAGES FOR FILING WITH REGISTRAR
CYRIL JOHNSTON & CO. LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Statement of changes in equity
3
Notes to the financial statements
4 - 13
CYRIL JOHNSTON & CO. LIMITED
BALANCE SHEET
AS AT 31 OCTOBER 2025
31 October 2025
- 1 -
2025
2024
as restated
Notes
£
£
£
£
Fixed assets
Tangible assets
4
1,338,686
1,290,130
Investment property
5
3,120,150
2,850,150
Investments
6
1
1
4,458,837
4,140,281
Current assets
Stocks
2,924,203
2,067,671
Debtors
7
1,230,336
686,210
Cash at bank and in hand
901,235
386,229
5,055,774
3,140,110
Creditors: amounts falling due within one year
8
(4,376,802)
(2,149,870)
Net current assets
678,972
990,240
Total assets less current liabilities
5,137,809
5,130,521
Creditors: amounts falling due after more than one year
9
(127,941)
(181,013)
Provisions for liabilities
(640,500)
(581,016)
Net assets
4,369,368
4,368,492
Capital and reserves
Called up share capital
10,000
10,000
Revaluation reserve
331,812
337,756
Investment property fair value reserve
10
1,683,434
1,480,934
Distributable profit and loss reserves
2,344,122
2,539,802
Total equity
4,369,368
4,368,492
CYRIL JOHNSTON & CO. LIMITED
BALANCE SHEET (CONTINUED)
AS AT 31 OCTOBER 2025
31 October 2025
- 2 -

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

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

The financial statements were approved by the board of directors and authorised for issue on 8 May 2026 and are signed on its behalf by:
Mr D. W. Johnston
Mr T M Black
Director
Director
Company registration number NI003426 (Northern Ireland)
CYRIL JOHNSTON & CO. LIMITED
STATEMENT OF CHANGES IN EQUITY
FOR THE YEAR ENDED 31 OCTOBER 2025
- 3 -
Share capital
Revaluation reserve
Investment property fair value reserve
Profit and loss reserves
Total
£
£
£
£
£
As restated for the period ended 31 October 2024:
Balance at 1 November 2023
10,000
368,608
1,093,614
2,921,627
4,393,849
Prior year adjustment
-
(124,871)
387,320
(348,875)
(86,426)
As restated
10,000
243,737
1,480,934
2,572,752
4,307,423
Year ended 31 October 2024:
Loss
-
-
-
(38,894)
(38,894)
Other comprehensive income:
Revaluation of tangible fixed assets
-
134,667
-
-
134,667
Tax relating to other comprehensive income
-
(34,704)
-
-
0
(34,704)
Total comprehensive income
-
99,963
-
(38,894)
61,069
Transfers
-
(5,944)
-
5,944
-
Balance at 31 October 2024
10,000
337,756
1,480,934
2,539,802
4,368,492
Year ended 31 October 2025:
Profit and total comprehensive income
-
-
202,500
(201,624)
876
Transfers
-
(5,944)
-
5,944
-
Balance at 31 October 2025
10,000
331,812
1,683,434
2,344,122
4,369,368
CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 OCTOBER 2025
- 4 -
1
Accounting policies
Company information

Cyril Johnston & Co. Limited is a private company limited by shares incorporated in Northern Ireland. The registered office is Ballynahinch Road, Carryduff, Belfast, BT8 8DJ.

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 £.

1.2
Going concern

At the time of approving the financial statements, the d irectors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future.

Thus the d irectors are comfortable with and continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Turnover
The turnover shown in the profit and loss account represents income from the distribution of goods and machinery to the horticulture and leisure sectors and excludes VAT. Revenue is recognised at the time of collection or delievery to the customer.

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
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:

Land and buildings Freehold
2% straight line
Plant and machinery
15% straight line
Fixtures, fittings & equipment
15 - 25% straight line
Motor vehicles
25% reducing balance
Other assets
15% straight line

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.

1.5
Investment properties

Investment property, which is property held to earn rentals and/or for capital appreciation, is initially recognised at cost, which includes the purchase cost and any directly attributable expenditure. Subsequently it is measured at fair value a t the reporting end date. Changes in fair value are recognised in profit or loss.

CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 5 -
1.6
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.

1.7
Impairment of fixed assets

At each reporting period end date, the company reviews the carrying amounts of its tangible 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.

1.8
Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

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.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 6 -
1.10
Financial instruments

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

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

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

Basic financial assets

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

Other financial assets

Other financial assets, including investments in equity instruments which are not subsidiaries, associates

or joint ventures, are initially measured at fair value, which is normally the transaction price. Such assets

are subsequently carried at fair value and the changes in fair value are recognised in profit or loss, except

that investments in equity instruments that are not publicly traded and whose fair values cannot be

measured reliably are measured at cost less impairment.

Impairment of financial assets

Financial assets, other than those held at fair value through profit and loss , are assessed for indicators of

impairment at each reporting end date.

Financial assets are impaired where there is objective evidence that, as a result of one or more events that

occurred after the initial recognition of the financial asset, the estimated future cash flows have been

affected. If an asset is impaired, the impairment loss is the difference between the carrying amount and the

present value of the estimated cash flows discounted at the asset’s original effective interest rate. The

impairment loss is recognised in profit or loss.

If there is a decrease in the impairment loss arising from an event occurring after the impairment was

recognised, the impairment is reversed. The reversal is such that the current carrying amount does not

exceed what the carrying amount would have been, had the impairment not previously been recognised.

The impairment reversal is recognised in profit or loss.

Derecognition of financial assets

Financial assets are derecognised only when the contractual rights to the cash flows from the asset expire

or are settled, or when the company transfers the financial asset and substantially all the risks and rewards

of ownership to another entity, or if some significant risks and rewards of ownership are retained but

control of the asset has transferred to another party that is able to sell the asset in its entirety to an

unrelated third party.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 7 -
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.

1.11
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.

1.12
Taxation

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

Current tax

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

Deferred tax

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

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

CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
1
Accounting policies
(Continued)
- 8 -
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
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are charged to the profit and loss account in the year they are payable.
1.15
Leases

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

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

Rentals payable under operating leases, including any lease incentives received, are charged to profit or loss on a straight line basis over the term of the relevant lease except where another more systematic basis is more representative of the time pattern in which economic benefits from the lease 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.

1.17
Financial instruments
Financial liabilities and equity instruments are classified according to the substance of the contractual arrangments entered into. An equity instrument is any contract that evidences a residual interest in the assets of the equity after deducting all of its financial liabilities.
Where the contractual obligations of the financial statements (including share capital) are equivalent to a similiar debt instrument, those financial statements are classed as financial liabilities. Financial liabilities are presented in the balance sheet. Finance costs and gains or losses relating to financial liabilities are included in the profit and loss account. Finance costs are calculated so as to produce a constant rate of return on the outstanding liability.
Where the contractual terms of share capital do not have any terms meeting the definition of a financial liability then this is classed as an equity instrument. Dividends and distributions relating to equity instruments are debited direct to equity.
CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 9 -
2
Judgements and key sources of estimation uncertainty

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

The 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.

3
Employees

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

2025
2024
Number
Number
Total
33
35
4
Tangible fixed assets
Land and buildings Freehold
Plant and machinery
Fixtures, fittings & equipment
Motor vehicles
Other assets
Total
£
£
£
£
£
£
Cost or valuation
At 1 November 2024
874,850
279,418
892,678
310,840
171,927
2,529,713
Additions
44,250
4,895
13,894
126,500
87,080
276,619
Disposals
-
0
-
0
-
0
(106,335)
(80,737)
(187,072)
At 31 October 2025
919,100
284,313
906,572
331,005
178,270
2,619,260
Depreciation and impairment
At 1 November 2024
17,497
145,528
860,543
184,028
31,987
1,239,583
Depreciation charged in the year
17,497
24,723
13,048
41,016
33,620
129,904
Eliminated in respect of disposals
-
0
-
0
-
0
(68,654)
(20,259)
(88,913)
At 31 October 2025
34,994
170,251
873,591
156,390
45,348
1,280,574
Carrying amount
At 31 October 2025
884,106
114,062
32,981
174,615
132,922
1,338,686
At 31 October 2024
857,353
133,890
32,135
126,812
139,940
1,290,130

Freehold land and buildings with a carrying amount of £884,106 (2024 - £857,353) have been pledged to secure borrowings of the company. The company is not allowed to pledge these assets as security for other borrowings or to sell them to another entity.

CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
4
Tangible fixed assets
(Continued)
- 10 -

Land and buildings with a carrying amount of £884,106 were revalued at 3rd October 2023 by OKT, independent valuers who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

If land and buildings were measured using the cost model, the carrying amounts would have been:

Land and buildings Freehold
2025
2024
£
£
Cost
621,922
577,672
Accumulated depreciation
(222,787)
(211,234)
Carrying value
399,135
366,438
5
Investment property
2025
£
Fair value
At 1 November 2024
2,850,150
Revaluations
270,000
At 31 October 2025
3,120,150

A revaluation of the investment property was carried out at 3rd October 2023 by OKT, independent valuers who are not connected with the company. The valuation was made on an open market value basis by reference to market evidence of transaction prices for similar properties.

The fair value of the investment property has been increased by £270,000 at 31st October 2025. This increase is based on an assessment by the directors taking into account changes from the October 2023 valuation, including new tenants, renewal of leases and reference to market evidence of transaction prices for similar properties.

6
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
1
1
CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 11 -
7
Debtors
2025
2024
Amounts falling due within one year:
£
£
Trade debtors
985,106
375,785
Other debtors
115,100
211,589
Prepayments and accrued income
130,130
98,836
1,230,336
686,210
8
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
2,083,200
799,166
Obligations under finance leases
27,870
21,829
Other borrowings
34,424
338,670
Trade creditors
1,885,186
690,161
Corporation tax
-
0
7,191
Other taxation and social security
38,474
119,324
Other creditors
191,400
89,985
Accruals and deferred income
116,248
83,544
4,376,802
2,149,870
9
Creditors: amounts falling due after more than one year
2025
2024
Notes
£
£
Bank loans and overdrafts
-
0
69,137
Obligations under finance leases
76,154
29,556
Other borrowings
51,787
82,320
127,941
181,013
10
Investment property fair value reserve
2025
2024
£
£
At the beginning of the year
1,480,934
1,480,934
Investment property fair value gain in the year
202,500
-
At the end of the year
1,683,434
1,480,934
CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
- 12 -
11
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 unqualified and includes the following:

Opinion

In our opinion the financial statements:

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

Senior Statutory Auditor:
James Nash
Statutory Auditor:
Moore (N.I.) LLP
Date of audit report:
8 May 2026
12
Financial commitments, guarantees and contingent liabilities

The company has a contingent liability in respect of a bank guarantee in place for VAT liabilities, totalling £25,000.

13
Events after the reporting date

On 30th January 2026, Cyril Johnston and Co Limited entered into a binding agreement to sell its Retail business to Grass Machinery NI.

The retail part of the business generated revenue of £4,594,664 and a loss before tax of £209,331 for the year ending 31st October 2025.

As at 31st October 2025 no assets or liabilities related to this disposal were classified as held for sale because the agreement to dispose of this part of the business was made subsequent to the reporting date. Consequently, the financial statements as at and for the year ended 31st October 2025 have not been adjusted to reflect this transaction.

14
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
£
£
£
£
Entities over which the entity has control, joint control or significant influence
66,362
70,321
2,204
1,197
Key management personnel
13,379
2,692
-
-
Other related parties
160
-
0
-
-
CYRIL JOHNSTON & CO. LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 OCTOBER 2025
14
Related party transactions
(Continued)
- 13 -
Debtor Balances
Creditor Balances
2025
2024
2025
2024
£
£
£
£
Entities over which the entity has control, joint control or significant influence
10,037
11,133
122
238
Key management personnel
-
131
-
-
Other information

During the year the company paid rent of £78,600 (20 24 - £78,600) to the trustees of the Cyril Johnston Pension Fund, a fund of which the directors are trustees. This was outside of normal market conditions as no rent review had occurred. The balance outstanding at the year end was £6,550 (2024 - £6,550), included within Trade Creditors.

15
Parent company

The ultimate controlling party is Mr D W Johnston.

16
Prior period adjustment

A prior period adjustment was made to restate the deferred tax provision, which was previously understated in respect of revaluation gains on L&Bs held at valuation and investment property fair value increases. Additionally, revaluation gains on L&B was originally reported within the profit and loss account in the prior year, and this has been restated to report within other comprehensive income in accordance with FRS 102.

Adjustments to equity
1 November
31 October
2023
2024
£
£
Adjustments to prior year
Increase in deferred tax provision
(86,426)
(217,824)
Analysis of the effect upon equity
Revaluation reserve
(124,871)
(21,401)
Profit and loss reserves
38,445
(196,423)
(86,426)
(217,824)
2025-10-31 2024-11-01 false false false 08 May 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr D. W. Johnston Mr D. C. Johnston Mr T M Black Mr D. C. Johnston NI003426 2024-11-01 2025-10-31 NI003426 2025-10-31 NI003426 2024-10-31 NI003426 core:LandBuildings core:OwnedOrFreeholdAssets 2025-10-31 NI003426 core:PlantMachinery 2025-10-31 NI003426 core:FurnitureFittings 2025-10-31 NI003426 core:MotorVehicles 2025-10-31 NI003426 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2025-10-31 NI003426 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-31 NI003426 core:PlantMachinery 2024-10-31 NI003426 core:FurnitureFittings 2024-10-31 NI003426 core:MotorVehicles 2024-10-31 NI003426 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-10-31 NI003426 core:WithinOneYear 2025-10-31 NI003426 core:WithinOneYear 2024-10-31 NI003426 core:AfterOneYear 2025-10-31 NI003426 core:AfterOneYear 2024-10-31 NI003426 core:CurrentFinancialInstruments core:WithinOneYear 2025-10-31 NI003426 core:CurrentFinancialInstruments core:WithinOneYear 2024-10-31 NI003426 core:Non-currentFinancialInstruments 2025-10-31 NI003426 core:Non-currentFinancialInstruments 2024-10-31 NI003426 core:ShareCapital 2025-10-31 NI003426 core:ShareCapital 2024-10-31 NI003426 core:RevaluationReserve 2025-10-31 NI003426 core:RevaluationReserve 2024-10-31 NI003426 core:FurtherSpecificReserve1ComponentTotalEquity 2025-10-31 NI003426 core:FurtherSpecificReserve1ComponentTotalEquity 2024-10-31 NI003426 core:RetainedEarningsAccumulatedLosses 2025-10-31 NI003426 core:RetainedEarningsAccumulatedLosses 2024-10-31 NI003426 core:RevaluationReserve core:PriorPeriodIncreaseDecrease 2023-10-31 NI003426 core:RetainedEarningsAccumulatedLosses core:PriorPeriodIncreaseDecrease 2023-10-31 NI003426 core:ShareCapital 2023-10-31 NI003426 core:RevaluationReserve 2023-10-31 NI003426 core:FurtherSpecificReserve1ComponentTotalEquity 2023-10-31 NI003426 core:RetainedEarningsAccumulatedLosses 2023-10-31 NI003426 bus:Director1 2024-11-01 2025-10-31 NI003426 bus:Director2 2024-11-01 2025-10-31 NI003426 core:RetainedEarningsAccumulatedLosses 2023-11-01 2024-10-31 NI003426 2023-11-01 2024-10-31 NI003426 core:RetainedEarningsAccumulatedLosses 2024-11-01 2025-10-31 NI003426 core:RevaluationReserve 2023-11-01 2024-10-31 NI003426 core:RevenueReservesInvestmentFundsOnly 2023-11-01 2024-10-31 NI003426 core:RevaluationReserve 2024-11-01 2025-10-31 NI003426 core:LandBuildings core:OwnedOrFreeholdAssets 2024-11-01 2025-10-31 NI003426 core:PlantMachinery 2024-11-01 2025-10-31 NI003426 core:FurnitureFittings 2024-11-01 2025-10-31 NI003426 core:MotorVehicles 2024-11-01 2025-10-31 NI003426 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-11-01 2025-10-31 NI003426 core:LandBuildings core:OwnedOrFreeholdAssets 2024-10-31 NI003426 core:PlantMachinery 2024-10-31 NI003426 core:FurnitureFittings 2024-10-31 NI003426 core:MotorVehicles 2024-10-31 NI003426 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-10-31 NI003426 2024-10-31 NI003426 core:CurrentFinancialInstruments 2025-10-31 NI003426 core:CurrentFinancialInstruments 2024-10-31 NI003426 core:Non-currentFinancialInstruments core:AfterOneYear 2025-10-31 NI003426 core:Non-currentFinancialInstruments core:AfterOneYear 2024-10-31 NI003426 core:AllSubsidiaries core:SaleOrPurchaseGoods 2024-11-01 2025-10-31 NI003426 core:AllSubsidiaries core:SaleOrPurchasePropertyOrOtherAssets 2023-11-01 2024-10-31 NI003426 core:KeyManagementPersonnel core:SaleOrPurchaseGoods 2024-11-01 2025-10-31 NI003426 core:KeyManagementPersonnel core:SaleOrPurchaseGoods 2023-11-01 2024-10-31 NI003426 core:OtherRelatedParties core:SaleOrPurchaseGoods 2024-11-01 2025-10-31 NI003426 core:OtherRelatedParties core:SaleOrPurchaseGoods 2023-11-01 2024-10-31 NI003426 bus:PrivateLimitedCompanyLtd 2024-11-01 2025-10-31 NI003426 bus:SmallCompaniesRegimeForAccounts 2024-11-01 2025-10-31 NI003426 bus:FRS102 2024-11-01 2025-10-31 NI003426 bus:Audited 2024-11-01 2025-10-31 NI003426 bus:Director3 2024-11-01 2025-10-31 NI003426 bus:CompanySecretary1 2024-11-01 2025-10-31 NI003426 bus:FullAccounts 2024-11-01 2025-10-31 xbrli:pure xbrli:shares iso4217:GBP