Company registration number 01306154 (England and Wales)
Bells Power Group Limited
Annual report and financial statements
For the year ended 30 June 2025
Bells Power Group Limited
Company Information
Directors
S Brody
(Appointed 22 December 2025)
J M Littlejohn
(Appointed 22 December 2025)
N D Cumins
(Appointed 22 December 2025)
Company number
01306154
Registered office
Unit 8 Belvedere Business Park
Crabtree Manorway South
Belvedere
Kent
DA17 6AH
Auditor
DJH Audit Limited
Nexus House
2 Cray Road
Sidcup
Kent
DA14 5DA
Bells Power Group Limited
Contents
Page
Strategic report
1 - 2
Directors' report
3
Directors' responsibilities statement
4
Independent auditor's report
5 - 7
Group profit and loss account
8
Group balance sheet
9
Company balance sheet
10
Group statement of changes in equity
11
Company statement of changes in equity
12
Group statement of cash flows
13
Notes to the financial statements
14 - 31
Bells Power Group Limited
Strategic report
For the year ended 30 June 2025
- 1 -

The directors present the strategic report for the year ended 30 June 2025.

Principal activities

The principal activity of the group was to design, install, maintain and provide spare parts for generator sets.

Results and performance

The results of the group for the year are as follows; Turnover reduced, 2025 £25.457m (2024: 30.952m). Profits on ordinary activities before tax reduced from a profit of £825k for the year ended 30th June 2024 to £695k in the year ended 30th June 2025. Shareholders' funds for the group decreased from £5.749m as at 30th June 2024 to £5.322m as at 30th June 2025.

 

The group at June 2025 had a strong contracted future sales pipeline which will continue to deliver turnover and increased levels of profit through 2026 and beyond. Its divergence into the Energy markets, Data centres and niche Control Systems will also ensure strong future performance.

 

Business Environment

The group operates within a selective environment with few other companies offering the same mix of complimentary skill sets, product offering and industry expertise, particularly in its geographic trading region.

 

It trades as a high end solutions and servicing proposition and actively steers away from low level price competitive environments where possible. Partnering with major construction companies and facility management companies allows the product to remain innovative and relevant at design level.

 

Its long standing dealership relationship with FG Wilson ensures it provides fully supported products to the market place.

 

Strategy

The Group took the decision in 2024 to consolidate its diverse shareholder structure across the various trading entities and transfer all ownership into the ultimate holding company Bells Power Group Ltd. This was done with the professional advice and stewardship of Crowe LLP. This gives us a cleaner ownership structure and external clarity.

 

Our aim is to continue to provide broader solutions across construction and facilities management, strengthening our relationships with key clients. These relationships will be achieved by broadening our range of Strategic Alliances with key partners in both supply and commercial environments.

 

We aim to continue to maximise these opportunities and also target further cost reduction through consolidated procurement across the group. We will continue to extend our offering by increasing our partnership models, exploring new revenue streams and growing our export trade.

Principal risks and uncertainties

The process of risk management is addressed through a framework of policies, procedures and internal controls. All policies are subject to board approval and ongoing review by management, including internal and external audit process. Compliance with current regulation on Health and Safety, Environment, financial, legal and ethical standards remains a high priority for the Group.

 

We continue to commit to our ISO 9001, 18001 and 45001 process framework and we are actively working towards obtaining ISO27001.

 

The principal risks to the Group arise from competitive pricing versus quality of delivery. Delivery of service on a timely basis is also challenging in the current environment and pressure on cash collection from the Construction industries current practices has remained a challenge that we continually look to resolve. Additionally, we now face trading restrictions with our European partners and issues with global shipping of both products to client and raw materials to suppliers, we are actively sourcing continuous supply through diversity of supply partners to mitigate this. The board is aware of the increasing pressure on energy costs and is constantly reviewing its internal practices to minimise the effect on trade.

Bells Power Group Limited
Strategic report (continued)
For the year ended 30 June 2025
- 2 -
Key performance indicators

Projects active 238 (2024: 213) No. of active projects

PPM Growth 297 (2024: 269) No. of maintenance contracts

Future developments

Following an approach from US based company MC Dean Inc it was decided by the Directors to accept an offer for the purchase of the business. This was concluded in Dec 25. M.C. Dean Inc, the ultimate parent company of the Bells Power Group Companies, is a $2.7 Billion company organised and incorporated in the United States with operations worldwide, including existing operations in the United Kingdom. M.C. Dean designs, builds, operates, and maintains cyber-physical solutions for mission-critical facilities, secure environments, complex infrastructure, and global enterprises. The synergies and external investment that this provides will future proof the growth of the Group and allow it to increase its market share and continue to grow and diversify its market presence as M. C. Dean provides financial, operational and administrative support to the group.

On behalf of the board

S Brody
Director
29 July 2026
Bells Power Group Limited
Directors' report
For the year ended 30 June 2025
- 3 -

The directors present their annual report and financial statements for the year ended 30 June 2025.

Results and dividends

The results for the year are set out on page 8.

Ordinary dividends were paid amounting to £1,052,867. The directors do not recommend payment of a further dividend.

Directors

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

M J Murphy
(Resigned 22 December 2025)
J M Murphy
(Resigned 22 December 2025)
J R Davidson
(Resigned 22 December 2025)
S Brody
(Appointed 22 December 2025)
J M Littlejohn
(Appointed 22 December 2025)
N D Cumins
(Appointed 22 December 2025)
Statement of disclosure to auditor

So far as each person who was a director at the date of approving this report is aware, there is no relevant audit information of which the auditor of the company is unaware. Additionally, the directors individually have taken all the necessary steps that they ought to have taken as directors in order to make themselves aware of all relevant audit information and to establish that the auditor of the company is aware of that information.

On behalf of the board
S Brody
Director
29 July 2026
Bells Power Group Limited
Directors' responsibilities statement
For the year ended 30 June 2025
- 4 -

The directors are responsible for preparing the annual report and the financial statements in accordance with applicable law and regulations.

United Kingdom company law requires the directors to prepare financial statements for each financial year. Under that law, the directors have elected to prepare the group and parent company 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 group and parent company, and of the profit or loss of the group for that period.

In preparing these financial statements, the directors are required to:

The directors are responsible for keeping adequate accounting records that are sufficient to show and explain the group’s and parent company’s transactions and disclose with reasonable accuracy at any time the financial position of the group and parent 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 group and parent company, and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Bells Power Group Limited
Independent auditor's report
To the members of Bells Power Group Limited
- 5 -
Opinion

We have audited the financial statements of Bells Power Group Limited (the 'parent company') and its subsidiaries (the 'group') for the year ended 30 June 2025 which comprise the group profit and loss account, the group balance sheet, the company balance sheet, the group statement of changes in equity, the company statement of changes in equity, the group statement of cash flows and notes to the financial statements, including significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including Financial Reporting Standard 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland (United Kingdom Generally Accepted Accounting Practice).

In our opinion the financial statements:

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 group and parent 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.

 

Other matter

The financial statements for the year ended 30 June 2024 of certain subsidiaries and the consolidated financial statements of Bells Power Group Ltd were not audited.

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 group's and parent 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 contained within the annual report. 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. 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 course of the audit, or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether this gives rise to a material misstatement in the financial statements themselves. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.

 

We have nothing to report in this regard.

Bells Power Group Limited
Independent auditor's report (continued)
To the members of Bells Power Group Limited
- 6 -

Opinions on other matters prescribed by the Companies Act 2006

In our opinion, based on the work undertaken in the course of our audit:

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the group and the parent company and their 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:

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 group's and parent 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 group or parent 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.

Discussions were held with, and enquiries made of, management and those charged with governance with a view to identifying those laws and regulations that could be expected to have a material impact on the financial statements. During the engagement team briefing, the outcomes of these discussions and enquiries were shared with the team, as well as consideration as to where and how fraud may occur in the entity.

The following laws and regulations were identified as being of significance to the entity:

Bells Power Group Limited
Independent auditor's report (continued)
To the members of Bells Power Group Limited
- 7 -

Audit procedures undertaken in response to the potential risks relating to irregularities (which include fraud and non-compliance with laws and regulations) comprised of: inquiries of management and those charged with governance as to whether the entity complies with such laws and regulations; enquiries with the same concerning any actual or potential litigation or claims; inspection of relevant legal correspondence; review of board minutes; testing the appropriateness of entries in the nominal ledger, including journal entries; reviewing transactions around the end of the reporting period; and the performance of analytical procedures to identify unexpected movements in account balances which may be indicative of fraud.

No instances of material non-compliance were identified. However, the likelihood of detecting irregularities, including fraud, is limited by the inherent difficulty in detecting irregularities, the effectiveness of the entity's controls, and the nature, timing and extent of the audit procedures performed. Irregularities that result from fraud might be inherently more difficult to detect than irregularities that result from error. As explained above, there is an unavoidable risk that material misstatements may not be detected, even though the audit has been planned and performed in accordance with ISAs (UK).

A further description of our responsibilities is available on the Financial Reporting Council’s website at: https://www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor's report.

Use of our report

This report is made solely to the parent 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 parent 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 parent company and the parent company’s members as a body, for our audit work, for this report, or for the opinions we have formed.

Nigel Ling (Senior Statutory Auditor)
For and on behalf of DJH Audit Limited, Statutory Auditor
Accountants
Nexus House
2 Cray Road
Sidcup
Kent
DA14 5DA
29 July 2026
Bells Power Group Limited
Group Profit and loss account
For the year ended 30 June 2025
- 8 -
30 June
Unaudited
2025
2024
Notes
£
£
Turnover
3
25,457,163
30,952,168
Cost of sales
(17,517,596)
(22,937,413)
Gross profit
7,939,567
8,014,755
Administrative expenses
(7,176,656)
(7,027,436)
Other operating income
71,193
30,347
Operating profit
4
834,104
1,017,666
Interest receivable and similar income
4
947
Interest payable and similar expenses
8
(139,237)
(193,461)
Profit before taxation
694,871
825,152
Tax on profit
9
(70,520)
(255,566)
Profit for the financial year
624,351
569,586
Profit for the financial year is all attributable to the owners of the parent company.

No separate Statement of Comprehensive Income has been presented as there is no movement through other comprehensive income in the year.

Bells Power Group Limited
Group Balance sheet
As at 30 June 2025
30 June 2025
- 9 -
Unaudited
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
554,676
584,217
554,676
584,217
Current assets
Stocks
14
519,159
890,618
Debtors
15
10,800,734
10,313,111
Cash at bank and in hand
330,068
962,849
11,649,961
12,166,578
Creditors: amounts falling due within one year
16
(6,848,805)
(6,948,839)
Net current assets
4,801,156
5,217,739
Total assets less current liabilities
5,355,832
5,801,956
Creditors: amounts falling due after more than one year
17
(34,049)
(52,746)
Net assets
5,321,783
5,749,210
Capital and reserves
Called up share capital
21
3,784
2,695
Capital redemption reserve
3,510
3,510
Profit and loss reserves
5,314,489
5,743,005
Total equity
5,321,783
5,749,210
The financial statements were approved by the board of directors and authorised for issue on 29 July 2026 and are signed on its behalf by:
29 July 2026
S Brody
Director
Company registration number 01306154 (England and Wales)
Bells Power Group Limited
Company Balance Sheet
As at 30 June 2025
30 June 2025
- 10 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
390,516
393,261
Investments
12
248,584
7,234
639,100
400,495
Current assets
Debtors
15
1,939,490
2,010,931
Cash at bank and in hand
2,089
-
0
1,941,579
2,010,931
Creditors: amounts falling due within one year
16
(16,500)
(99,727)
Net current assets
1,925,079
1,911,204
Net assets
2,564,179
2,311,699
Capital and reserves
Called up share capital
21
3,784
2,695
Capital redemption reserve
513
513
Profit and loss reserves
2,559,882
2,308,491
Total equity
2,564,179
2,311,699

As permitted by section 408 of the Companies Act 2006, the company has not presented its own profit and loss account and related notes. The company’s profit for the year was £1,260,669 (2024 - £786,400 profit).

The financial statements were approved by the board of directors and authorised for issue on 29 July 2026 and are signed on its behalf by:
29 July 2026
S Brody
Director
Company registration number 01306154 (England and Wales)
Bells Power Group Limited
Group statement of changes in equity
For the year ended 30 June 2025
- 11 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Unaudited balance at 1 July 2023
2,695
3,510
6,118,612
6,124,817
Year ended 30 June 2024:
Profit and total comprehensive income
-
-
569,586
569,586
Dividends
10
-
-
(945,193)
(945,193)
Unaudited balance at 30 June 2024
2,695
3,510
5,743,005
5,749,210
Year ended 30 June 2025:
Profit and total comprehensive income
-
-
624,351
624,351
Issue of share capital
21
1,089
-
-
1,089
Dividends
10
-
-
(1,052,867)
(1,052,867)
Balance at 30 June 2025
3,784
3,510
5,314,489
5,321,783
Bells Power Group Limited
Company statement of changes in equity
For the year ended 30 June 2025
- 12 -
Share capital
Capital redemption reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 July 2023
2,695
513
2,147,113
2,150,321
Year ended 30 June 2024:
Profit and total comprehensive income for the year
-
-
786,400
786,400
Dividends
10
-
-
(625,022)
(625,022)
Balance at 30 June 2024
2,695
513
2,308,491
2,311,699
Year ended 30 June 2025:
Profit and total comprehensive income
-
-
1,260,669
1,260,669
Issue of share capital
21
1,089
-
-
1,089
Dividends
10
-
-
(1,009,278)
(1,009,278)
Balance at 30 June 2025
3,784
513
2,559,882
2,564,179
Bells Power Group Limited
Group statement of cash flows
For the year ended 30 June 2025
- 13 -
Unaudited
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
27
1,379,965
526,606
Interest paid
(139,237)
(193,461)
Income taxes paid
(760,151)
(77,046)
Net cash inflow from operating activities
480,577
256,099
Investing activities
Purchase of tangible fixed assets
(50,068)
(40,863)
Interest received
4
947
Net cash used in investing activities
(50,064)
(39,916)
Financing activities
Repayment of bank loans
(10,427)
(10,000)
Payment of finance leases obligations
-
(16,164)
Dividends paid to equity shareholders
(1,052,867)
(945,193)
Net cash used in financing activities
(1,063,294)
(971,357)
Net decrease in cash and cash equivalents
(632,781)
(755,174)
Cash and cash equivalents at beginning of year
962,849
1,718,023
Cash and cash equivalents at end of year
330,068
962,849
Bells Power Group Limited
Notes to the group financial statements
For the year ended 30 June 2025
- 14 -
1
Accounting policies
Company information

Bells Power Group Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Unit 8, Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent, DA17 6AH.

 

The group consists of Bells Power Group Limited and all of its subsidiaries.

1.1
Basis of preparation

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts 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.

1.2
Basis of consolidation

The consolidated group financial statements consist of the financial statements of the parent company Bells Power Group Limited together with all entities controlled by the parent company (its subsidiaries).

 

All financial statements are made up to 30 June 2025. Where necessary, adjustments are made to the financial statements of subsidiaries to bring the accounting policies used into line with those used by other members of the group.

 

All intra-group transactions, balances and unrealised gains on transactions between group companies are eliminated on consolidation. Unrealised losses are also eliminated unless the transaction provides evidence of an impairment of the asset transferred.

Subsidiaries are consolidated in the group’s financial statements from the date that control commences until the date that control ceases.

 

Generally subsidiaries are fully consolidated from the date upon which control is transferred to the Group using the acquisition method of accounting. However, in accordance with FRS 102, the acquisition of the company's subsidiaries has been treated as a group reconstruction. This requires the company to prepare its consolidated accounts for the group as if the company has owned the pre-existing business of its subsidiaries throughout the current and prior reporting periods of the group. This is because there has been no substantive economic change in the wider group of companies as a result of the acquisition of the subsidiaries. Accordingly, the group's consolidated results are presented for each of the two years ended on 30 June 2025, as if it had always owned the subsidiaries.

 

Group reconstructions do not require a fair value assessment of the subsidiary assets acquired or the consideration paid. No goodwill is created on acquisitions accounted for as a group reconstruction.

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 15 -
1.3
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the group and parent company have adequate resources to continue in operational existence for the foreseeable future.

 

Following an approach from US based company MC Dean Inc it was decided by the Directors to accept an offer for the purchase of the business. This was concluded in Dec 25. M.C. Dean Inc, the ultimate parent company of the Bells Power Group Companies, is a $2 Billion company organised and incorporated in the United States with operations worldwide, including existing operations in the United Kingdom. M.C. Dean designs, builds, operates, and maintains cyber-physical solutions for mission-critical facilities, secure environments, complex infrastructure, and global enterprises. The synergies and external investment that this provides will future proof the growth of the Group and allow it to increase its market share and continue to grow and diversify its market presence as M. C. Dean provides financial, operational and administrative support to the group.

 

Thus the directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.4
Revenue

Revenue, which excludes value added tax and other sales taxes, comprises the value of services provided. Revenue is recognised in the profit and loss account on receipt of submitted payment applications based on stage completion of projects by quantity surveyors.

1.5
Tangible fixed assets

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

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:

Freehold land and buildings
2% on land and buildings
Plant and equipment
4 years straight line
Motor vehicles
25% reducing balance

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is recognised in the profit and loss account.

1.6
Fixed asset investments

Equity investments are measured at fair value through profit or loss, except for those equity investments that are not publicly traded and whose fair value cannot otherwise be measured reliably, which are recognised at cost less impairment until a reliable measure of fair value becomes available.

 

In the parent company financial statements, investments in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses.

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

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 16 -

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The group considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

 

Investments in associates are initially recognised at the transaction price (including transaction costs) and are subsequently adjusted to reflect the group’s share of the profit or loss, other comprehensive income and equity of the associate using the equity method. Any difference between the cost of acquisition and the share of the fair value of the net identifiable assets of the associate on acquisition is recognised as goodwill. Any unamortised balance of goodwill is included in the carrying value of the investment in associates.

 

Losses in excess of the carrying amount of an investment in an associate are recorded as a provision only when the company has incurred legal or constructive obligations or has made payments on behalf of the associate.

 

In the parent company financial statements, investments in associates are accounted for at cost less impairment.

Entities in which the group has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.7
Impairment of fixed assets

At each reporting period end date, the group 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. The carrying amount of the investments accounted for using the equity method is tested for impairment as a single asset. Any goodwill included in the carrying amount of the investment is not tested separately for impairment.

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.

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 17 -
1.8
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.

1.9
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

1.10
Financial instruments

The group 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 group's balance sheet when the group becomes party to the contractual provisions of the instrument.

 

Financial assets and liabilities are offset and 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.

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 18 -
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 group 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 group 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 payments 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. Amounts 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 subsequently 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 through 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.

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 19 -
Derecognition of financial liabilities

Financial liabilities are derecognised when the group's contractual obligations expire or are discharged or cancelled.

1.11
Equity instruments

Equity instruments issued by the group 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 group.

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 group’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 if, and only if, there is a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority.

1.13
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.

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
1
Accounting policies
(Continued)
- 20 -
1.15
Leases
As lessee

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 leased asset are consumed.

2
Judgements and key sources of estimation uncertainty

In the application of the group’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.

 

Specifically, judgements and estimates are required in determining the valuation of stock, amounts recoverable on contracts and the recoverability of debtors.

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
Turnover
Unaudited
2025
2024
£
£
Turnover analysed by class of business
Rendering of services
25,457,163
30,952,168
Unaudited
2025
2024
£
£
Turnover analysed by geographical market
UK
25,457,163
30,952,168
Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
- 21 -
4
Operating profit
2025
Unaudited               2024
£
£
Operating profit for the year is stated after charging:
Exchange losses
17
-
Fees payable to the group's auditor for the audit of the group's financial statements
4,000
-
Depreciation of tangible fixed assets
67,151
101,676
Loss on disposal of tangible fixed assets
12,458
-
Operating lease charges
145,607
259,401
5
Auditor's remuneration
Unaudited
2025
2024
Fees payable to the company's auditor and associates:
£
£
For audit services
Audit of the financial statements of the group and company
4,000
-
Audit of the financial statements of the company's subsidiaries
71,500
77,655
75,500
77,655
6
Employees

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

Group
Unaudited
Company
2025
2024
2025
2024
Number
Number
Number
Number
Administration and support
84
73
3
3
47
24
-
-
Total
131
97
3
3
Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
6
Employees
(Continued)
- 22 -

Their aggregate remuneration comprised:

Group
Unaudited
Company
2025
2024
2025
2024
£
£
£
£
Wages and salaries
5,475,667
5,005,235
-
0
-
0
Social security costs
489,761
407,568
-
-
Pension costs
188,972
202,326
-
0
-
0
6,154,400
5,615,129
-
0
-
0
7
Directors' remuneration
2025
Unaudited               2024
£
£
Remuneration for qualifying services
151,769
197,735
Company pension contributions to defined contribution schemes
22,585
29,425
174,354
227,160
Remuneration disclosed above includes the following amounts paid to the highest paid director:
2025
Unaudited               2024
£
£
Remuneration for qualifying services
n/a
134,300
Company pension contributions to defined contribution schemes
n/a
10,557
Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
- 23 -
8
Interest payable and similar expenses
2025
Unaudited               2024
£
£
Interest on financial liabilities measured at amortised cost:
Interest on bank overdrafts and loans
-
41,332
Interest on invoice finance arrangements
139,237
146,589
Other interest on financial liabilities
-
1,198
139,237
189,119
Other finance costs:
Interest on finance leases and hire purchase contracts
-
4,342
Total finance costs
139,237
193,461
9
Taxation
Unaudited
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
55,000
273,302
Adjustments in respect of prior periods
15,520
(17,736)
Total current tax
70,520
255,566

The actual charge for the year can be reconciled to the expected charge for the year based on the profit or loss and the standard rate of tax as follows:

2025
2024
£
£
Profit before taxation
694,871
825,152
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
173,718
206,288
Effects of:
Expenses that are not deductible in determining taxable profit
25,516
12,924
Income not taxable in determining taxable profit
(312,658)
(156,250)
Impact of prior year adjustment
-
0
513,087
Under/ overprovision in respect of prior years
183,944
(320,483)
Taxation charge in the financial statements
70,520
255,566
Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
- 24 -
10
Dividends
2025
Unaudited               2024
Recognised as distributions to equity holders:
£
£
Interim paid
1,052,867
625,022
11
Tangible fixed assets
Group
Freehold land and buildings
Plant and equipment
Motor vehicles
Total
£
£
£
£
Cost
At 1 July 2024 (unaudited)
428,946
148,086
179,092
756,124
Additions
-
0
50,068
-
0
50,068
Disposals
-
0
-
0
(26,000)
(26,000)
At 30 June 2025
428,946
198,154
153,092
780,192
Depreciation and impairment
At 1 July 2024 (unaudited)
35,685
78,237
57,985
171,907
Depreciation charged in the year
2,745
31,009
33,397
67,151
Eliminated in respect of disposals
-
0
-
0
(13,542)
(13,542)
At 30 June 2025
38,430
109,246
77,840
225,516
Carrying amount
At 30 June 2025
390,516
88,908
75,252
554,676
At 30 June 2024 (unaudited)
393,261
69,849
121,107
584,217
Company
Freehold land and buildings
£
Cost
At 1 July 2024 and 30 June 2025
428,946
Depreciation and impairment
At 1 July 2024
35,685
Depreciation charged in the year
2,745
At 30 June 2025
38,430
Carrying amount
At 30 June 2025
390,516
At 30 June 2024
393,261
Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
11
Tangible fixed assets
(Continued)
- 25 -

Included within tangible fixed assets are assets held under finance leases or hire purchase contracts, as follows:

Group
Unaudited
Company
2025
2024
2025
2024
£
£
£
£
Motor vehicles
53,096
79,643
-
0
-
0
12
Fixed asset investments
Group
Unaudited
Company
2025
2024
2025
2024
Notes
£
£
£
£
Investments in subsidiaries
13
-
0
-
0
248,584
7,234

On 23 August 2024, the entire shareholding of Bells Power Services Limited, Bells Mechanical & Electrical Services Limited and Powersource Projects Ltd together with the remaining shares of Bells Power Control Systems Limited were transferred to Bells Power Group Limited as part of a group restructure.

Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
At 1 July 2024
7,234
Additions
241,350
At 30 June 2025
248,584
Carrying amount
At 30 June 2025
248,584
At 30 June 2024
7,234
13
Subsidiaries

Details of the company's subsidiaries at 30 June 2025 are as follows:

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
13
Subsidiaries
(Continued)
- 26 -
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Bells Power Solutions Limited
Unit 8 Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent, DA17 6AH
Ordinary
100.00
Bells Power Services Limited
Unit 8 Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent, DA17 6AH
Ordinary
100.00
Bells Power Control Systems Limited
Unit 8 Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent, DA17 6AH
Ordinary
100.00
Bells Mechanical & Electrical Services Limited
Unit 8 Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent, DA17 6AH
Ordinary
100.00
Powersource Projects Limited
Unit 8 Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent, DA17 6AH
Ordinary
100.00
Bells MES Limited
Unit 8 Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent, DA17 6AH
Ordinary
100.00
Bells Environmental Limited
Unit 8 Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent, DA17 6AH
Ordinary
100.00
14
Stocks
Group
Unaudited
Company
2025
2024
2025
2024
£
£
£
£
Raw materials and consumables
-
185,059
-
-
Work in progress
30,218
88,217
-
-
Finished goods and goods for resale
488,941
617,342
-
0
-
0
519,159
890,618
-
-
15
Debtors
Group
Unaudited
Company
2025
2024
2025
2024
Amounts falling due within one year:
£
£
£
£
Trade debtors
983,234
1,999,946
-
0
20
Contract costs recoverable
8,357,126
7,191,777
-
0
-
0
Amounts owed by group undertakings
-
0
-
0
1,938,401
914,028
Other debtors
1,268,761
1,069,568
1,089
1,096,883
Prepayments and accrued income
191,613
51,820
-
0
-
0
10,800,734
10,313,111
1,939,490
2,010,931
Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
- 27 -
16
Creditors: amounts falling due within one year
Group
Unaudited
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans
18
11,240
10,000
-
0
-
0
Obligations under finance leases
19
23,315
16,284
-
0
-
0
Trade creditors
4,769,907
3,930,894
-
0
44,640
Corporation tax payable
47,946
737,577
-
0
55,087
Other taxation and social security
520,815
829,490
-
0
-
0
Other creditors
1,143,754
1,215,740
-
0
-
0
Accruals and deferred income
331,828
208,854
16,500
-
0
6,848,805
6,948,839
16,500
99,727

Obligations under finance leases is £23,315 (2024: £16,284) which are secured against the assets to which they relate.

 

Included within other creditors is amounts relating to factoring with Bibby Factors Limited of £1,087,249 (2024: £938,566) in which the company has secured its book debts and the freehold property located at Unit 8 Belvedere Business Park, Crabtree Manorway South, Belvedere, Kent which is owned by controlling parent Bells Power Group Limited.

17
Creditors: amounts falling due after more than one year
Group
Unaudited
Company
2025
2024
2025
2024
Notes
£
£
£
£
Bank loans and overdrafts
18
-
0
11,667
-
0
-
0
Obligations under finance leases
19
34,049
41,079
-
0
-
0
34,049
52,746
-
0
-
0

Obligations under finance leases is £34,049 (2024: £41,079) which are secured against the assets to which they relate.

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
- 28 -
18
Loans and overdrafts
Group
Unaudited
Company
2025
2024
2025
2024
£
£
£
£
Bank loans
11,240
21,667
-
0
-
0
Payable within one year
11,240
10,000
-
0
-
0
Payable after one year
-
0
11,667
-
0
-
0

Bank borrowings is Barclays loan facility under the Bounce Back Loan (BBL) scheme whereby the Secretary of State for Business, Energy and Industrial Strategy has provided a guarantee to the bank under the terms of the BBL scheme.

 

The BBL loan is repayable in monthly instalments and interest is charged at a fixed 2.5 percentage points. The carrying value at the year end was £11,240 (2024: £21,667).

19
Finance lease obligations
Group
Unaudited
Company
2025
2024
2025
2024
Amounts due:
£
£
£
£
Current liabilities
23,315
16,284
-
0
-
0
Non-current liabilities
34,049
41,079
-
0
-
0
57,364
57,363
-
-
Group
Unaudited
Company
2025
2024
2025
2024
Future minimum lease payments due:
£
£
£
£
Within one year
23,315
16,284
-
0
-
0
In two to five years
34,049
41,079
-
0
-
0
57,364
57,363
-
-

Finance lease payments represent rentals payable by the group for certain items of plant and machinery. Leases include purchase options at the end of the lease period, and no restrictions are placed on the use of the assets. All leases are on a fixed repayment basis and no arrangements have been entered into for contingent rental payments.

20
Retirement benefit schemes
2025
Unaudited               2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
188,972
202,326
Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
20
Retirement benefit schemes
(Continued)
- 29 -

The company operates a defined contribution pension scheme for all qualifying employees. The assets of the scheme are held separately from those of the company in an independently administered fund.

21
Share capital
Unaudited
Group and company
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of 10p each
37,839
2,695
3,784
2,695

During the financial year, the Company subdivided each ordinary share of £1.00 into ten ordinary shares of £0.10 each. The subdivision did not alter the total issued share capital of the Company but increased the number of ordinary shares in issue on a ten-for-one basis.

 

Following the share subdivision, the Company issued a further 10,889 ordinary shares of £0.10 each in exchange for shares in certain subsidiaries in part of a group reconstruction. As a result, the Company's issued share capital increased by £1,088.90.

22
Operating lease commitments
As lessee

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

Group
Unaudited
Company
2025
2024
2025
2024
£
£
£
£
Within 1 year
196,412
220,004
-
-
Years 2-5
424,785
338,258
-
-
621,197
558,262
-
-
Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
- 30 -
23
Events after the reporting date

On 22 December 2025, the entire share capital of the parent company, Bells Power Group Limited, was acquired by Bells Power Acquisition Co. Limited.

 

The ultimate parent is now M.C. Dean Inc, a company incorporated in Virginia, USA.

 

The acquisition represents a significant strategic milestone for the Group. M.C. Dean acquired a 75% ownership interest in Bells Power Group, with the remaining 25% retained by members of the legacy Bells leadership team. This ownership structure reflects a long-term partnership that combines M.C. Dean's global scale, financial strength, and multidisciplinary engineering capabilities with the highly experienced Bells management and engineering team, whose technical expertise, longstanding customer relationships, and reputation for delivering complex standby power, critical infrastructure, controls, and service solutions have established Bells as a recognized market leader in the United Kingdom.

 

The continued ownership and leadership participation of the legacy Bells management team provides continuity for customers, employees, and business partners while preserving the specialist engineering knowledge and technical capabilities that have been fundamental to the Group's success. Together, the combined organization is positioned to deliver expanded engineering solutions, greater innovation, enhanced project execution capabilities, and increased access to international markets, while maintaining the technical excellence and customer-focused approach for which Bells is known.

 

After the year end Unit 8 Belvedere Business Park, Belvedere, Kent, DA17 6AH was sold.

24
Related party transactions

The company has taken advantage of the exemption in FRS 102 1AC.35 "Related Party Disclosures" from disclosing transactions with other members of the group.

 

Amounts owed to and from other group companies are provided interest free and without security.

 

On the 23 August 2024, three companies previously under common control became part of the Bells Power Group Limited group. From the 1 July 2024 up until this date, there were related party sales of £404,722 (2024: £3,094,593), and purchases of £48,628 (2024: £6,478,538) with these entities.

 

At 30 June 2024, there were debtors due from these entities of £270,544 and creditors due to these entities of £1,839,001.

25
Directors' transactions
Loans
Opening balance
Closing balance
£
£
J M Murphy
593,884
593,884
593,884
593,884
26
Controlling party

As at 30 June 2025, the ultimate controlling party was Mr M J T Murphy.

Bells Power Group Limited
Notes to the group financial statements (continued)
For the year ended 30 June 2025
26
Controlling party
(Continued)
- 31 -

The following are the parents of the largest and smallest groups in which this company's results are consolidated:

Largest group
Bells Power Group Limited
Smallest group
Bells Power Group Limited
27
Cash generated from group operations
2025
2024
£
£
Profit after taxation
624,351
569,586
Adjustments for:
Taxation charged
70,520
255,566
Finance costs
139,237
193,461
Investment income
(4)
(947)
Loss on disposal of tangible fixed assets
12,458
-
Depreciation and impairment of tangible fixed assets
67,151
101,676
Movements in working capital:
Decrease/(increase) in stocks
371,459
(517,684)
Increase in debtors
(487,721)
(441,101)
Increase in creditors
574,538
366,049
Increase in deferred income
5,600
-
Cash generated from operations
1,377,589
526,606
Difference
1,188
-
Per cash flow statement page
1,378,777
-
28
Analysis of changes in net funds - group
1 July 2024
Cash flows
30 June 2025
£
£
£
Cash at bank and in hand
962,849
(632,781)
330,068
Borrowings excluding overdrafts
(21,666)
10,426
(11,240)
Payment of finance leases obligations
(57,364)
-
(57,364)
883,819
(622,355)
261,464
2025-06-302024-07-01falsefalseCCH SoftwareCCH Accounts Production 2026.100M J MurphyJ M MurphyJ R DavidsonS BrodyJ M LittlejohnN D 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