Company registration number 15815164 (England and Wales)
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
ANNUAL REPORT AND FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
COMPANY INFORMATION
Directors
Mr S M Dziubinski
Mrs L J Dziubinski
Company number
15815164
Registered office
Central Trading Estate
Signal Way
Swindon
Wiltshire
SN3 1PD
Auditor
Haines Watts Swindon Limited
Old Station House
Station Approach
Swindon
Wiltshire
SN1 3DU
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
CONTENTS
Page
Strategic report
1
Directors' report
2
Directors' responsibilities statement
3
Independent auditor's report
4 - 6
Group statement of comprehensive income
7
Group balance sheet
8
Company balance sheet
9
Group statement of changes in equity
10
Company statement of changes in equity
11
Group statement of cash flows
12
Notes to the financial statements
13 - 26
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
STRATEGIC REPORT
FOR THE PERIOD ENDED 31 AUGUST 2025
- 1 -

The directors present the strategic report for the period ended 31 August 2025.

Review of the business

The company was incorporated on 2 July 2024 as part of a re-structure of assets held by its subsidiary, Rockstone Surfacing Limited.

For the period to 31 August 2025, the group generated revenue of £14.9m reflecting continued recovery after recent challenging years for the subsidiary company, Rockstone Surfacing Limited.

Key market; UK new build housing, with mortgage approval rates, sale prices, and overall output levels remaining low throughout 2025.

Continued investment in the subsidiary has ensured robust development of the management team, and supportive and operational roles, ensuring operational strength for the future. Sustained investment in plant and vehicles continues to ensure business continuity. Nationally recognised Quality Management System accreditations for ISO:9001 and National Highways Sector Scheme 16 have been re-​awarded once again. Continued focus on quality management and finessing of internal processes has offered increased visibility and traceability to all areas of the business, in turn lowering cost of sales.

Operating profit (£451 k) has a margin of 3.0% as compared to 8.6% in the previous year. The reduction is largely to do with the exceptional items in the prior year. Gross profit (£2.5m) has a margin that de creased from 1 9.6% to 1 7.0% reflecting the increase in the cost raw materials.

2025/26 Outlook

The Group will continue to build upon the previous year's successful performance focusing attention towards the developed quality management system, customer satisfaction and solidifying our position with existing key clients whilst also pursuing a newly emerging customer base, available through both accreditation and marketing streams. Focusing on these key aspects will ensure a strong position is maintained in the face of economic uncertainty as it develops both in Europe and Internationally. This continues to affect both raw material prices and the certainty of continued investment in key sectors. The Group remains optimistic for another successful year and will continue to develop new and effective solutions to emerging challenges.

Principal risks and uncertainties

Whilst well documented, the full impact of leaving the European Union remains to be felt within the construction industry and the Company will continue to focus on business-​critical elements that may be affected in the future:

Available labour: The Company will continue to invest in the training and development of home-​grown talent for managerial, manual and skilled rolls within the workforce.

Legislative Change: Added personnel within commercial, technical and managerial positions will facilitate swift transition as the country migrates from previous EU-​driven legislation.

On behalf of the board

Mr S M Dziubinski
Director
11 August 2026
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
DIRECTORS' REPORT
FOR THE PERIOD ENDED 31 AUGUST 2025
- 2 -

The directors present their annual report and financial statements for the period ended 31 August 2025.

Principal activities
Results and dividends

The results for the period are set out on page 7.

Ordinary dividends were paid amounting to £226,100. The directors do not recommend payment of a further dividend.

Directors

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

Mr S M Dziubinski
Mrs L J Dziubinski
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
Mr S M Dziubinski
Director
11 August 2026
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
DIRECTORS' RESPONSIBILITIES STATEMENT
FOR THE PERIOD ENDED 31 AUGUST 2025
- 3 -

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:

- select suitable accounting policies and then apply them consistently;

- make judgements and accounting estimates that are reasonable and prudent;

- state whether applicable U nited K ingdom Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements; and

- prepare the financial statements on the going concern basis unless it is inappropriate to presume that the group and parent company will continue in business.

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.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT
TO THE MEMBERS OF ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
- 4 -
Opinion

We have audited the financial statements of Rockstone Surfacing Group Holdings Limited (the 'parent company') and its subsidiaries (the 'group') for the period ended 31 August 2025 which comprise the group statement of comprehensive income, 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:

- give a true and fair view of the state of the group's and the parent company's affairs as at 31 August 2025 and of the group's profit for the period then ended;

- have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice; and

- have been prepared in accordance with the requirements of the Companies Act 2006.

Basis for opinion

We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the 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.

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.

Opinions on other matters prescribed by the Companies Act 2006

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

- T he information given in the strategic report and the directors' r eport for the financial period for which the financial statements are prepared is consistent with the financial statements; and

- The strategic report and the directors' report have been prepared in accordance with applicable legal requirements.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
- 5 -
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 identifie d material misstatements in the strategic report or the directors' r eport.

We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:

- adequate accounting records have not been kept by the parent company, or returns adequate for our audit have not been received from branches not visited by us; or

- the parent company financial statements are not in agreement with the accounting records and returns; or

- certain disclosures of directors' remuneration specified by law are not made; or

- we have not received all the information and explanations we require for our audit.

Responsibilities of directors

As explained more fully in the directors' r esponsibilities s tatement, 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.

The extent to which our procedures are capable of detecting irregularities, including fraud, is detailed below.

We obtained an understanding of the legal and regulatory framework applicable to the company and the industry in which it operates. We identified areas of laws and regulations that could reasonably be expected to have a material effect on the financial statements from our sector experience and through discussion with the directors and other management. The most significant were identified as the Companies Act 2006, UK GAAP (FRS102) and relevant tax legislation.

We considered the extent of compliance with those laws and regulations as part of our procedures on the related financial statements. Our audit procedures included:

- making enquires of directors and management as to where they consider there to be a susceptibility to fraud and whether they have any knowledge or suspicion of fraud;

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

- assessing the design effectiveness of the controls in place to prevent and detect fraud;

- assessing the risk of management override including identifying and testing journal entries; and

- challenging the assumptions and judgements made by management in its significant accounting estimates.

Despite the audit being planned and conducted in accordance with ISAs (UK) there remains an unavoidable risk that material misstatements in the financial statements may not be detected owing to inherent limitations of the audit, and that by their very nature, any such instances of fraud or irregularity likely involve collusion, forgery, intentional misrepresentations, or the override of internal controls.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
INDEPENDENT AUDITOR'S REPORT (CONTINUED)
TO THE MEMBERS OF ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
- 6 -

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.

Emma Skinner FCCA (Senior Statutory Auditor)
For and on behalf of Haines Watts Swindon Limited, Statutory Auditor
Chartered Accountants
Old Station House
Station Approach
Swindon
Wiltshire
SN1 3DU
11 August 2026
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
GROUP STATEMENT OF COMPREHENSIVE INCOME
FOR THE PERIOD ENDED 31 AUGUST 2025
- 7 -
2025
2024
Notes
£
£
Turnover
3
14,918,490
13,179,089
Cost of sales
(12,389,228)
(10,591,808)
Gross profit
2,529,262
2,587,281
Administrative expenses
(2,085,471)
(2,046,924)
Other operating income
-
0
59,711
Exceptional item
4
-
0
534,425
Operating profit
5
443,791
1,134,493
Interest receivable and similar income
7
78,197
75,068
Profit before taxation
521,988
1,209,561
Tax on profit
8
(108,897)
(157,617)
Profit for the financial period
413,091
1,051,944
Profit for the financial period is all attributable to the owners of the parent company.
Total comprehensive income for the period is all attributable to the owners of the parent company.
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
GROUP BALANCE SHEET
AS AT
31 AUGUST 2025
31 August 2025
- 8 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
11
636,559
621,948
636,559
621,948
Current assets
Debtors
14
3,511,493
2,642,733
Cash at bank and in hand
1,911,858
2,461,427
5,423,351
5,104,160
Creditors: amounts falling due within one year
15
(2,399,888)
(2,282,810)
Net current assets
3,023,463
2,821,350
Total assets less current liabilities
3,660,022
3,443,298
Provisions for liabilities
Deferred tax liability
17
159,621
155,488
(159,621)
(155,488)
Net assets
3,500,401
3,287,810
Capital and reserves
Called up share capital
19
3,113,002
3,113,002
Other reserves
(3,112,900)
(3,112,900)
Profit and loss reserves
3,500,299
3,287,708
Total equity
3,500,401
3,287,810

These financial statements have been prepared in accordance with the provisions relating to medium-sized groups.

The financial statements were approved by the board of directors and authorised for issue on 11 August 2026 and are signed on its behalf by:
11 August 2026
Mr S M Dziubinski
Director
Company registration number 15815164 (England and Wales)
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
COMPANY BALANCE SHEET
AS AT 31 AUGUST 2025
31 August 2025
- 9 -
2025
Notes
£
£
Fixed assets
Investments
12
3,113,002
Current assets
Cash at bank and in hand
1,561,808
Creditors: amounts falling due within one year
15
(11,797)
Net current assets
1,550,011
Net assets
4,663,013
Capital and reserves
Called up share capital
19
3,113,002
Profit and loss reserves
1,550,011
Total equity
4,663,013

As permitted by section 408 of the Companies Act 2006, the c ompany has not presented its own profit and loss account and related notes. The c ompany’s profit for the period was £1,776,111.

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

The financial statements were approved by the board of directors and authorised for issue on 11 August 2026 and are signed on its behalf by:
11 August 2026
Mr S M Dziubinski
Director
Company registration number 15815164 (England and Wales)
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
GROUP STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 AUGUST 2025
- 10 -
Share capital
Merger reserve
Profit and loss reserves
Total
Notes
£
£
£
£
Balance at 1 September 2023
-
0
100
5,052,264
5,052,364
Period ended 31 August 2024:
Profit and total comprehensive income
-
-
1,051,944
1,051,944
Issue of share capital
19
3,113,002
-
-
3,113,002
Dividends
9
-
-
(2,816,500)
(2,816,500)
Group restructure
-
(3,113,000)
-
(3,113,000)
Balance at 31 August 2024
3,113,002
(3,112,900)
3,287,708
3,287,810
Period ended 31 August 2025:
Profit and total comprehensive income
-
-
413,091
413,091
Dividends
9
-
-
(200,500)
(200,500)
Balance at 31 August 2025
3,113,002
(3,112,900)
3,500,299
3,500,401
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
COMPANY STATEMENT OF CHANGES IN EQUITY
FOR THE PERIOD ENDED 31 AUGUST 2025
- 11 -
Share capital
Profit and loss reserves
Total
Notes
£
£
£
Period ended 31 August 2025:
Profit and total comprehensive income
-
1,776,111
1,776,111
Issue of share capital
19
3,113,002
-
3,113,002
Dividends
9
-
(226,100)
(226,100)
Balance at 31 August 2025
3,113,002
1,550,011
4,663,013
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
GROUP STATEMENT OF CASH FLOWS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 12 -
2025
2024
Notes
£
£
£
£
Cash flows from operating activities
Cash generated from operations
20
69,512
1,207,432
Taxes paid
(224,698)
(19,762)
Net cash (outflow)/inflow from operating activities
(155,186)
1,187,670
Investing activities
Purchase of tangible fixed assets
(274,500)
(46,111)
Proceeds from disposal of tangible fixed assets
-
172,802
Proceeds from disposal of investment property
-
2,461,925
Interest received
78,197
75,068
Net cash (used in)/generated from investing activities
(196,303)
2,663,684
Financing activities
Proceeds from issue of shares
-
2
Dividends paid to equity shareholders
(200,500)
(2,816,500)
Net cash used in financing activities
(200,500)
(2,816,498)
Net (decrease)/increase in cash and cash equivalents
(551,989)
1,034,856
Cash and cash equivalents at beginning of period
2,449,745
1,414,889
Cash and cash equivalents at end of period
1,897,756
2,449,745
Relating to:
Cash at bank and in hand
1,911,858
2,461,427
Bank overdrafts included in creditors payable within one year
(14,102)
(11,682)

The notes on pages 13 to 26 form part of these financial statements.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS
FOR THE PERIOD ENDED 31 AUGUST 2025
- 13 -
1
Accounting policies
Company information

Rockstone Surfacing Group Holdings Limited (“the company”) is a private limited company domiciled and incorporated in England and Wales. The registered office is Central Trading Estate, Signal Way, Swindon, Wiltshire, SN3 1PD.

The group consists of Rockstone Surfacing Group Holdings 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 a mounts in these financial statements are rounded to the nearest £.

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

The company is a qualifying entity for the purposes of FRS 102, being a member of a group where the parent of that group prepares publicly available consolidated financial statements, including this company, which are intended to give a true and fair view of the assets, liabilities, financial position and profit or loss of the group. The company has therefore taken advantage of exemptions from the following disclosure requirements for parent company information presented within the consolidated financial statements:

- Section 7 ‘Statement of Cash Flows’: Presentation of a statement of cash flow and related notes and disclosures;

- Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instrument Issues: Interest income/expense and net gains/losses for financial instruments not measured at fair value; basis of determining fair values; details of collateral, loan defaults or breaches, details of hedges, hedging fair value changes recognised in profit or loss and in other comprehensive income;

- Section 26 ‘Share based Payment’: Share-based payment expense charged to profit or loss, reconciliation of opening and closing number and weighted average exercise price of share options, how the fair value of options granted was measured, measurement and carrying amount of liabilities for cash-settled share-based payments, explanation of modifications to arrangements;

- Section 33 ‘Related Party Disclosures’: Compensation for key management personnel.

The consolidated financial statements present a 12 month period including a 12 month comparative period. The Company's current year financial statements cover the period from incorporation to 31 August 2025.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 14 -
1.2
Business combinations

In the parent company financial statements, t he cost of a business combination is the fair value at the acquisition date of the assets given, equity instruments issued and liabilities incurred or assumed, plus costs directly attributable to the business combination. The excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired is recognised as goodwill. The cost of the combination includes the estimated amount of contingent consideration that is probable and can be measured reliably, and is adjusted for changes in contingent consideration after the acquisition date. Provisional fair values recognised for business combinations in previous periods are adjusted retrospectively for final fair values determined in the 12 months following the acquisition date. I nvestments in subsidiaries, joint ventures and associates are accounted for at cost less impairment.

Deferred tax is recognised on differences between the value of assets (other than goodwill) and liabilities recognised in a business combination accounted for using the purchase method and the amounts that can be deducted or assessed for tax, considering the manner in which the carrying amount of the asset or liability is expected to be recovered or settled. The deferred tax recognised is adjusted against goodwill or negative goodwill.

1.3
Basis of consolidation

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

On 29 July 2024, Rockstone Surfacing Group Holdings Limited acquired Rockstone Surfacing Limited by way of a share-for-share exchange and have been consolidated using merger accounting under FRS 102, with assets and liabilities recognised at their existing carrying amounts and no goodwill arising. As a result, a Merger reserve of £3,112,900 has been recognised.

All financial statements are made up to 31 August 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 g roup.

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.

1.4
Going concern

A t the time of approving the financial statements, t he directors have a reasonable expectation that the group and parent company ha ve adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.5
Revenue

Revenue comprises sales of goods or services provided to customers net of value added tax and other sales taxes, less an appropriate deduction for actual and expected returns and discounts. Revenue is recognised when performance obligations are satisfied and the control of goods or services is transferred to the buyer. Where the performance obligation is satisfied over time, revenue is recognised in accordance with its progress towards complete satisfaction of that performance obligation.

The nature, timing of satisfaction of performance obligations and significant payment terms of the group's major sources of revenue are as follows:

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 15 -

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.

Revenue from contracts for the provision of professional services is recognised by reference to the stage of completion when the stage of completion, costs incurred and costs to complete can be estimated reliably. The stage of completion is calculated by comparing costs incurred, mainly in relation to contractual hourly staff rates and materials, as a proportion of total costs. Where the outcome cannot be estimated reliably, revenue is recognised only to the extent of the expenses recognised that are recover able.

1.6
Intangible fixed assets - goodwill

Goodwill represents the excess of the cost of acquisition of a business over the fair value of net assets acquired. It is initially recognised as an asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is considered to have a finite useful life and is amortised on a systematic basis over its expected life, which is 10 years.

For the purposes of impairment testing, goodwill is allocated to the cash-generating units expected to benefit from the acquisition. Cash-generating units to which goodwill has been allocated are tested for impairment at least annually, or more frequently when there is an indication that the unit may be impaired. If the recoverable amount of the cash-generating unit is less than the carrying amount of the unit, the impairment loss is allocated first to reduce the carrying amount of any goodwill allocated to the unit and then to the other assets of the unit pro-rata on the basis of the carrying amount of each asset in the unit.

1.7
Tangible fixed assets

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

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Fixtures and fittings
20% straight line basis
Motor vehicles
20% straight line basis
Office equipment
20% straight line basis

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.

1.8
Fixed asset investments

Equity in vest ments 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.

I n 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.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 16 -
1.9
Impairment of fixed assets

At each reporting period end date, the group reviews the carrying amounts of its tangible and intangible assets to determine whether there is any indication that those assets have suffered an impairment loss. If any such indication exists, the recoverable amount of the asset is estimated in order to determine the extent of the impairment loss (if any). Where it is not possible to estimate the recoverable amount of an individual asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs. 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.

1.10
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.

1.11
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 m ethod 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.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 17 -
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 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 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. 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.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 18 -
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 th r ough profit or loss to eliminate or reduce an accounting mismatch or if the instruments are measured and their performance evaluated on a fair value basis in accordance with a documented risk management or investment strategy.

Derecognition of financial liabilities

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

1.12
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.

1.13
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.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
1
Accounting policies
(Continued)
- 19 -
1.14
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.

1.15
Retirement benefits

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

1.16
Leases
As lessee

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 d 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.

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.

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
2
Judgements and key sources of estimation uncertainty
(Continued)
- 20 -
Key sources of estimation uncertainty

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

Provision for bad debts

The Group provides for debts which are significantly aged or where there is doubt over their recoverability. This provision is regularly reviewed by management to ensure that the recoverable amount of trade debtors is not overstated.

Revenue - stage of completion

Revenue recognised on construction contracts not complete at the year end are based on an estimation of the percentage of works which have been completed at the reporting date. This is estimated by taking the costs incurred on a contract at the reporting date over the total costs to complete.

Due to the nature of the contracts the entity enters into, total contract costs are known shortly after the year end are can therefore be used to estimate the stage of completion at the reporting date.

Impairment of investment

The directors are required to assess for impairment and identify any indicators of impairment.

Determining whether an investment is impaired requires an estimation of the recoverable amount, being the higher of fair value less costs to sell or value in use of the investment. The value in use calculation requires the entity to estimate the future cash flows to arise from the cash generating unit and a suitable discount rate in order to calculate present value.

3
Turnover and other revenue
2025
2024
£
£
Other revenue
Interest income
78,197
75,068
4
Exceptional item
2025
2024
£
£
Expenditure
Profit on sale of fixed assets
-
(534,425)

In 2024, the subsidiary company transferred ownership of investment property to a company under common control. The transfer crystalised a profit on disposal of £534,425

5
Operating profit
2025
2024
£
£
Operating profit for the period is stated after charging/(crediting):
Fees payable to the group's auditor for the audit of the group's financial statements
5,750
-
Depreciation of tangible fixed assets
259,889
256,105
Profit on disposal of tangible fixed assets
-
(11,920)
Operating lease charges
60,000
-
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 21 -
6
Employees

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

Group
Company
2025
2024
2025
Number
Number
Number
63
57
2

Their aggregate remuneration comprised:

Group
Company
2025
2024
2025
£
£
£
Wages and salaries
3,397,237
2,928,336
-
0
Social security costs
398,277
321,711
-
Pension costs
53,111
46,448
-
0
3,848,625
3,296,495
-
0
7
Interest receivable and similar income
2025
2024
£
£
Interest income
Interest on bank deposits
76,702
75,068
Other interest income
1,495
-
Total income
78,197
75,068
8
Taxation
2025
2024
£
£
Current tax
UK corporation tax on profits for the current period
104,764
226,900
Deferred tax
Origination and reversal of timing differences
4,133
(69,283)
Total tax charge
108,897
157,617
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
8
Taxation
(Continued)
- 22 -

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

2025
2024
£
£
Profit before taxation
521,988
1,209,561
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
128,931
302,390
Effects of:
Expenses that are not deductible in determining taxable profit
6,242
7,909
Income not taxable in determining taxable profit
(481)
-
0
Depreciation on assets not qualifying for tax allowances
(6,675)
53,186
Tax under/(over) provided in prior years
(23,462)
-
0
Deferred tax movement
4,133
(69,283)
Balancing charge / profit on disposal
-
0
(136,585)
Adjustment for blended tax rate
209
-
0
Taxation charge in the financial statements
108,897
157,617

The entities within the group incur tax liabilities and different rates, hence the blended tax rate adjustment

9
Dividends
2025
2024
Recognised as distributions to equity holders:
£
£
Final paid
226,100
-
10
Intangible fixed assets
Group
Goodwill
£
Cost
At 1 September 2024 and 31 August 2025
300,000
Amortisation and impairment
At 1 September 2024 and 31 August 2025
300,000
Carrying amount
At 31 August 2025
-
0
At 31 August 2024
-
0
The company had no intangible fixed assets at 31 August 2025.
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 23 -
11
Tangible fixed assets
Group
Fixtures and fittings
Motor vehicles
Office equipment
Total
£
£
£
£
Cost
At 1 September 2024
142,346
1,063,451
2,456,288
3,662,085
Additions
10,323
216,323
47,854
274,500
At 31 August 2025
152,669
1,279,774
2,504,142
3,936,585
Depreciation and impairment
At 1 September 2024
142,345
670,925
2,226,867
3,040,137
Depreciation charged in the period
1,102
123,807
134,980
259,889
At 31 August 2025
143,447
794,732
2,361,847
3,300,026
Carrying amount
At 31 August 2025
9,222
485,042
142,295
636,559
At 31 August 2024
1
392,526
229,421
621,948
The company had no tangible fixed assets at 31 August 2025.
12
Fixed asset investments
Group
Company
2025
2024
2025
Notes
£
£
£
Investments in subsidiaries
13
-
0
-
0
3,113,002
Movements in fixed asset investments
Company
Shares in subsidiaries
£
Cost or valuation
Additions
3,113,002
At 31 August 2025
3,113,002
Carrying amount
At 31 August 2025
3,113,002

The company acquired its subsidiary, Rockstone Surfacing Limited, on 29 July 2024, by way of a share-for-share exchange.

13
Subsidiaries

Details of the company's subsidiaries at 31 August 2025 are as follows:

ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
13
Subsidiaries
(Continued)
- 24 -
Name of undertaking
Registered office
Class of
% Held
shares held
Direct
Rockstone Surfacing Limited
Central Trading Estate, Signal Way, Swindon, Wiltshire, SN3 1PD
Ordinary shares
100.00
14
Debtors
Group
Company
2025
2024
2025
Amounts falling due within one year:
£
£
£
Trade debtors
2,851,142
2,296,032
-
0
Other debtors
530,451
232,700
-
0
Prepayments and accrued income
129,900
114,001
-
0
3,511,493
2,642,733
-
15
Creditors: amounts falling due within one year
Group
Company
2025
2024
2025
Notes
£
£
£
Bank loans and overdrafts
16
14,102
11,682
-
0
Trade creditors
2,002,249
1,840,423
-
0
Amounts owed to group undertakings
-
0
9,097
-
0
Corporation tax payable
128,226
248,160
4,297
Other taxation and social security
110,792
97,999
-
0
Other creditors
17,183
15,584
-
0
Accruals and deferred income
127,336
59,865
7,500
2,399,888
2,282,810
11,797
16
Loans and overdrafts
Group
Company
2025
2024
2025
£
£
£
Bank overdrafts
14,102
11,682
-
0
Payable within one year
14,102
11,682
-
0
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 25 -
17
Deferred taxation

The following are the major deferred tax liabilities and assets recognised by the group and company:

Liabilities
Liabilities
2025
2024
Group
£
£
Accelerated capital allowances
159,140
155,488
Unwinding of provisions
481
-
159,621
155,488
The company has no deferred tax assets or liabilities.
Group
Company
2025
2025
Movements in the period:
£
£
Liability at 1 September 2024
155,488
-
Charge to profit or loss
4,133
-
Liability at 31 August 2025
159,621
-
18
Retirement benefit schemes
2025
2024
Defined contribution schemes
£
£
Charge to profit or loss in respect of defined contribution schemes
53,111
46,448

A defined contribution pension scheme is operated for all qualifying employees. The assets of the scheme are held separately from those of the group in an independently administered fund.

19
Share capital
Group and company
2025
2024
2025
Ordinary share capital
Number
Number
£
Issued and fully paid
Ordinary shares of £1 each
3,113,002
-
3,113,002
ROCKSTONE SURFACING GROUP HOLDINGS LIMITED
NOTES TO THE GROUP FINANCIAL STATEMENTS (CONTINUED)
FOR THE PERIOD ENDED 31 AUGUST 2025
- 26 -
20
Cash generated from group operations
2025
2024
£
£
Profit after taxation
413,091
1,051,944
Adjustments for:
Taxation charged
108,897
157,617
Investment income
(78,197)
(75,068)
Gain on disposal of tangible fixed assets
-
(546,345)
Depreciation and impairment of tangible fixed assets
259,889
256,105
Movements in working capital:
(Increase)/decrease in debtors
(868,760)
1,014,065
Increase/(decrease) in creditors
234,592
(650,886)
Cash generated from operations
69,512
1,207,432
21
Analysis of changes in net funds - group
1 September 2024
Cash flows
31 August 2025
£
£
£
Cash at bank and in hand
2,461,427
(549,569)
1,911,858
Bank overdrafts
(11,682)
(2,420)
(14,102)
2,449,745
(551,989)
1,897,756
2025-08-31 2024-09-01 false false CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr S M Dziubinski Mrs L J Dziubinski false 15815164 bus:Consolidated 2024-09-01 2025-08-31 15815164 2024-09-01 2025-08-31 15815164 bus:Director1 2024-09-01 2025-08-31 15815164 bus:Director2 2024-09-01 2025-08-31 15815164 bus:RegisteredOffice 2024-09-01 2025-08-31 15815164 2025-08-31 15815164 bus:Consolidated 2025-08-31 15815164 bus:Consolidated 2023-09-01 2024-08-31 15815164 bus:Consolidated 1 2024-09-01 2025-08-31 15815164 bus:Consolidated 1 2023-09-01 2024-08-31 15815164 bus:Consolidated 2024-08-31 15815164 core:FurnitureFittings bus:Consolidated 2025-08-31 15815164 core:MotorVehicles bus:Consolidated 2025-08-31 15815164 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment bus:Consolidated 2025-08-31 15815164 core:FurnitureFittings bus:Consolidated 2024-08-31 15815164 core:MotorVehicles bus:Consolidated 2024-08-31 15815164 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment bus:Consolidated 2024-08-31 15815164 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2025-08-31 15815164 core:CurrentFinancialInstruments bus:Consolidated 2024-08-31 15815164 core:CurrentFinancialInstruments core:WithinOneYear bus:Consolidated 2024-08-31 15815164 core:CurrentFinancialInstruments core:WithinOneYear 2025-08-31 15815164 core:ShareCapital bus:Consolidated 2025-08-31 15815164 core:ShareCapital bus:Consolidated 2024-08-31 15815164 core:OtherMiscellaneousReserve bus:Consolidated 2025-08-31 15815164 core:OtherMiscellaneousReserve bus:Consolidated 2024-08-31 15815164 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2025-08-31 15815164 core:RetainedEarningsAccumulatedLosses bus:Consolidated 2024-08-31 15815164 core:ShareCapital 2025-08-31 15815164 core:RetainedEarningsAccumulatedLosses 2025-08-31 15815164 core:ShareCapital bus:Consolidated 2023-08-31 15815164 2023-08-31 15815164 core:ShareCapital bus:Consolidated 2023-09-01 2024-08-31 15815164 core:ShareCapital 2024-09-01 2025-08-31 15815164 bus:Consolidated 2023-08-31 15815164 core:Goodwill 2024-09-01 2025-08-31 15815164 core:FurnitureFittings 2024-09-01 2025-08-31 15815164 core:MotorVehicles 2024-09-01 2025-08-31 15815164 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment 2024-09-01 2025-08-31 15815164 core:UKTax bus:Consolidated 2024-09-01 2025-08-31 15815164 core:UKTax bus:Consolidated 2023-09-01 2024-08-31 15815164 bus:Consolidated 2 2024-09-01 2025-08-31 15815164 bus:Consolidated 2 2023-09-01 2024-08-31 15815164 bus:Consolidated 3 2024-09-01 2025-08-31 15815164 bus:Consolidated 3 2023-09-01 2024-08-31 15815164 bus:Consolidated 4 2024-09-01 2025-08-31 15815164 bus:Consolidated 4 2023-09-01 2024-08-31 15815164 core:Goodwill bus:Consolidated 2024-08-31 15815164 core:Goodwill bus:Consolidated 2025-08-31 15815164 core:Goodwill bus:Consolidated 2024-08-31 15815164 core:FurnitureFittings bus:Consolidated 2024-08-31 15815164 core:MotorVehicles bus:Consolidated 2024-08-31 15815164 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment bus:Consolidated 2024-08-31 15815164 bus:Consolidated 2024-08-31 15815164 core:FurnitureFittings bus:Consolidated 2024-09-01 2025-08-31 15815164 core:MotorVehicles bus:Consolidated 2024-09-01 2025-08-31 15815164 core:Non-standardPPEClass1ComponentTotalPropertyPlantEquipment bus:Consolidated 2024-09-01 2025-08-31 15815164 core:Subsidiary1 2024-09-01 2025-08-31 15815164 core:Subsidiary1 1 2024-09-01 2025-08-31 15815164 core:CurrentFinancialInstruments bus:Consolidated 2025-08-31 15815164 core:CurrentFinancialInstruments 2025-08-31 15815164 core:CurrentFinancialInstruments bus:Consolidated 1 2025-08-31 15815164 core:CurrentFinancialInstruments bus:Consolidated 1 2024-08-31 15815164 core:CurrentFinancialInstruments 2 2025-08-31 15815164 core:WithinOneYear bus:Consolidated 2025-08-31 15815164 core:WithinOneYear bus:Consolidated 2024-08-31 15815164 bus:PrivateLimitedCompanyLtd 2024-09-01 2025-08-31 15815164 bus:FRS102 2024-09-01 2025-08-31 15815164 bus:Audited 2024-09-01 2025-08-31 15815164 bus:ConsolidatedGroupCompanyAccounts 2024-09-01 2025-08-31 15815164 bus:FullAccounts 2024-09-01 2025-08-31 xbrli:pure xbrli:shares iso4217:GBP