REGISTERED NUMBER: 03834098 (England and Wales)

Strategic Report, Report of the Director and

Financial Statements for the Year Ended 30 September 2025

for

Roberts & Prowse (Swindon) Limited

Page

Company Information

1

Strategic Report

2

Report of the Director

4

Report of the Independent Auditors

5

Income Statement

9

Other Comprehensive Income

10

Balance Sheet

11

Statement of Changes in Equity

12

Notes to the Financial Statements

13

DIRECTOR:

A Uzzell

REGISTERED OFFICE:

5 Barnfield Cresecent

Exeter

Devon

EX1 1QT

BUSINESS ADDRESS:

Unit 2269 Dunbeath Road

Elgin Estate

Swindon

Wiltshire

SN2 8EA

REGISTERED NUMBER:

03834098 (England and Wales)

AUDITORS:

Sumer Auditco Limited

Statutory Auditor

5 Barnfield Crescent

Exeter

Devon

EX1 1QT

The director presents his strategic report for the year ended 30 September 2025.

REVIEW OF BUSINESS

The Company continued to consolidate the growth achieved in previous years although turnover reduced by a relatively small amount. Margins however were in general maintained resulting in a strong gross profit for the year. The company diversified its opportunities by exploring avenues in the Air Conditioning and Ventilation sector. This has initially increased overheads and resulted in a reduction in net profit.

The major customers continued to be government backed meaning providing a solid base for the Company's growth. Expansion into the nuclear industry continues to be at the forefront of the Company's future with its base in Wales providing an excellent opportunity for development.

Investment in assets continued to exceed depreciation. Cash balances improved as profits were retained. Debt continues to be at a very low level compared to the Company's competitors. All these indicators show the Company to be functioning properly meaning that customers can place reliance on its stability. Something it is very proud of.

PRINCIPAL RISKS AND UNCERTAINTIES

Business risk

The Group operates in the commercial building and construction industry and as such is subject to the economic trends within the UK. The economy remains steady and provides consistency and stability for the Company. The Company continues to receive pressure from customers to achieve best prices but profits generated mean that better terms are also available from suppliers. Delays in receiving payments can in some cases lead to cashflow pressure although the Company maintains reserves to minimise such difficulties where possible.

Financial risk

The Company predominantly works in the armed forces sector which is currently strong although the number of contractors in that industry is limited. The Company's major risk arises from a bad debt from one of its material customers. The directors monitor all major customers by reviewing information publicly available and assessing that information for impact on the Company's willingness to continue to work with that customer.

The Company continues to hold cash balances which will help it through any period of potential instability. These balances will protect the Company should any financial threats arise.

Interest Rate Risk

Hire purchase agreements supported some fixed asset purchases but debt level are low resulting to a limited risk arising from movements in interest rates.

Health and Safety risk

Claims in respect of health and safety injuries are far more prevalent than in years gone by. The Company takes this risk seriously and has strict policies in place for all employees to follow both on site and in the office. Action is taken against employees who do not adhere to the policies thus reinforcing the policies visibly to all employees. The Company has an excellent health and safety record.

KEY PERFORMANCE INDICATORS

2025

2024

2023

2022

£'000

12 months

12 months

18 months

12 months

Turnover

18,871

19,575

20,383

11,789

Profit Before Tax

1,047

3,248

1,396

918

Bank and Cash

3,433

2,624

428

1,070

Net Assets

7,528

6,873

4,354

3,451

The directors also monitor gross profit on a contract and management account basis.

ON BEHALF OF THE BOARD:

A Uzzell - Director

24 July 2026

The director presents his report with the financial statements of the company for the year ended 30 September 2025.

DIVIDENDS

No dividends will be distributed for the year ended 30 September 2025.

EVENTS SINCE THE END OF THE YEAR

Information relating to events since the end of the year is given in the notes to the financial statements.

DIRECTORS

A Uzzell has held office during the whole of the period from 1 October 2024 to the date of this report.

Other changes in directors holding office are as follows:

M P Glover and Mrs M E Glover ceased to be directors after 30 September 2025 but prior to the date of this report.

STATEMENT OF DIRECTOR'S RESPONSIBILITIES

The director is responsible for preparing the Strategic Report, the Report of the Director and the financial statements in accordance with applicable law and regulations.

Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (United Kingdom Accounting Standards and applicable law). Under company law the director must not approve the financial statements unless he is satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:

-	select suitable accounting policies and then apply them consistently;

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

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

The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable him to ensure that the financial statements comply with the Companies Act 2006. He is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

STATEMENT AS TO DISCLOSURE OF INFORMATION TO AUDITORS

So far as the director is aware, there is no relevant audit information (as defined by Section 418 of the Companies Act 2006) of which the company's auditors are unaware, and he has taken all the steps that he ought to have taken as a director in order to make himself aware of any relevant audit information and to establish that the company's auditors are aware of that information.

AUDITORS

The auditors, Sumer Auditco Limited, will be proposed for re-appointment at the forthcoming Annual General Meeting.

ON BEHALF OF THE BOARD:

A Uzzell - Director

24 July 2026

Opinion

We have audited the financial statements of Roberts & Prowse (Swindon) Limited (the 'company') for the year ended 30 September 2025 which comprise the Income Statement, Other Comprehensive Income, Balance Sheet, Statement of Changes in Equity and Notes to the Financial Statements, including a summary of significant accounting policies. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards, including 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 company's affairs as at 30 September 2025 and of its profit for the year then ended;

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

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

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 Auditors' responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC's Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern

In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.

Based on the work we have performed, we have not identified any material uncertainties relating to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for a period of at least twelve months from when the financial statements are authorised for issue.

Our responsibilities and the responsibilities of the director with respect to going concern are described in the relevant sections of this report.

Other information

The director is responsible for the other information. The other information comprises the information in the Strategic Report and the Report of the Director, but does not include the financial statements and our Report of the Auditors thereon.

Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon.

In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether 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 the audit:

-	the information given in the Strategic Report and the Report of the Director for the financial year for which the financial statements are prepared is consistent with the financial statements; and

-	the Strategic Report and the Report of the Director have been prepared in accordance with applicable legal requirements.

Matters on which we are required to report by exception

In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the Strategic Report or the Report of the Director.

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

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

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

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

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

Responsibilities of director

As explained more fully in the Statement of Director's Responsibilities set out on page four, the director is 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 director determines 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 director is responsible for assessing the company's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the director either intends to liquidate the company or to cease operations, or has no realistic alternative but to do so.

Auditors' 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 a Report of the Auditors 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:

Our approach to identifying and assessing the risks of material misstatement in respect of irregularities, including fraud and non-compliance with laws and regulations, was as follows:

-

the engagement partner ensured that the engagement team collectively had the appropriate competence, capabilities and skills to identify or recognise non-compliance with applicable laws and regulations;

-

we identified the laws and regulations applicable to the Company through discussions with the directors and other management, and from our commercial knowledge and experience;

-

we focused on specific laws and regulations which we considered may have a direct material effect on the financial statements or the operations of the Company, including the Companies Act 2006, taxation legislation and food safety, employment, environmental and health and safety legislation;

-

we assessed the extent of compliance with the laws and regulations identified above through making enquiries of management, reviewing correspondence with industry regulators, and inspecting legal correspondence; and

-

identified laws and regulations were communicated within the audit team regularly and the team remained alert to instances of non-compliance throughout the audit.

Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.

We assessed the susceptibility of the Company's financial statements to material misstatement, including obtaining an understanding of how fraud might occur, by:

-

making enquiries of management as to where they considered there was susceptibility to fraud, their knowledge of actual, suspected and alleged fraud; and

-

considering the internal controls in place to mitigate risks of fraud and non-compliance with laws and regulations.

To address the risk of fraud through management bias and override of controls, we:

-

performed analytical procedures to identify any unusual or unexpected relationships;

-

tested journal entries to identify unusual transactions;

-

assessed whether judgements and assumptions made in determining the accounting estimates were indicative of potential bias; and

-

investigated the rationale behind significant or unusual transactions.

In response to the risk of irregularities and non-compliance with laws and regulations, we designed procedures which included, but were not limited to:

-

agreeing financial statement disclosures to underlying supporting documentation;

-

reading the minutes of meetings of those charged with governance;

-

enquiring of management as to actual and potential litigation and claims; and

-

reviewing correspondence with HMRC, relevant regulators, and the Company's legal advisors.

There are inherent limitations in our audit procedures described above. The more removed that laws and regulations are from financial transactions, the less likely it is that we would become aware of non-compliance. Auditing standards also limit the audit procedures required to identify non-compliance with laws and regulations to enquiry of the directors and other management and the inspection of regulatory and legal correspondence, if any.

Material misstatements that arise due to fraud can be harder to detect than those that arise from error as they may involve deliberate concealment or collusion.

A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council's website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our Report of the Auditors.

Use of our report

This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in a Report of the Auditors and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.

Richard Baker FCA (Senior Statutory Auditor)

for and on behalf of Sumer Auditco Limited

Statutory Auditor

5 Barnfield Crescent

Exeter

Devon

EX1 1QT

20 August 2026

TURNOVER

3

18,870,970

19,574,959

Cost of sales

(13,127,501

)

(13,141,058

)

GROSS PROFIT

5,743,469

6,433,901

Administrative expenses

(4,735,479

)

(3,341,743

)

1,007,990

3,092,158

Other operating income

11,000

-

OPERATING PROFIT

5

1,018,990

3,092,158

Interest receivable and similar income

6

48,892

23,153

1,067,882

3,115,311

Interest payable and similar expenses

7

(20,827

)

(17,142

)

PROFIT BEFORE TAXATION

1,047,055

3,098,169

Tax on profit

8

(224,330

)

(747,550

)

PROFIT FOR THE FINANCIAL YEAR

822,725

2,350,619

PROFIT FOR THE YEAR

822,725

2,350,619

OTHER COMPREHENSIVE INCOME

-

-

TOTAL COMPREHENSIVE INCOME FOR THE YEAR

822,725

2,350,619

FIXED ASSETS

Tangible assets

9

1,300,335

998,687

CURRENT ASSETS

Stocks

10

192,428

255,193

Debtors

11

5,851,957

7,928,877

Cash at bank and in hand

3,432,949

2,624,330

9,477,334

10,808,400

CREDITORS

Amounts falling due within one year

12

2,764,380

4,684,034

NET CURRENT ASSETS

6,712,954

6,124,366

TOTAL ASSETS LESS CURRENT LIABILITIES

8,013,289

7,123,053

CREDITORS

Amounts falling due after more than one year

13

(138,801

)

(123,547

)

PROVISIONS FOR LIABILITIES

16

(346,339

)

(294,082

)

NET ASSETS

7,528,149

6,705,424

CAPITAL AND RESERVES

Called up share capital

17

400

400

Retained earnings

18

7,527,749

6,705,024

SHAREHOLDERS' FUNDS

7,528,149

6,705,424

The financial statements were approved by the director and authorised for issue on 24 July 2026 and were signed by:

A Uzzell - Director

Called up

share

Retained

Total

capital

earnings

equity

£

£

£

Balance at 1 October 2023

400

4,354,405

4,354,805

Changes in equity

Total comprehensive income

-

2,350,619

2,350,619

Balance at 30 September 2024

400

6,705,024

6,705,424

Changes in equity

Total comprehensive income

-

822,725

822,725

Balance at 30 September 2025

400

7,527,749

7,528,149

1.	STATUTORY INFORMATION

Roberts & Prowse (Swindon) Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

The Company's business address can also be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Financial Reporting Standard 102 - reduced disclosure exemptions

The company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

•

the requirements of Section 7 Statement of Cash Flows;

•

the requirements of disclosing Key Management Personnel Compensation.

Critical accounting judgements and key sources of estimation uncertainty

In the application of the Company's accounting policies, which are described in this note, management is

required to make judgements, estimates and assumptions about the carrying values of assets and liabilities that are not readily apparent from other sources. The estimates and underlying assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.

The main estimate relates to the value of Work In Progress. The estimation process assumes that profit arises evenly over the life of a contract and calculates the % completion of the contract by looking at the costs incurred to date compared to the total expected costs of the contract. The % completion is then multiplied by the contract value and any recognised turnover deducted. The resultant number is recognised as an "amount recoverable under contract" or a "payment on account".

Depreciation is a material accounting estimate and is calculated on normal terms in accordance with rates set out later in this note.

The final material estimate relates to the provision for dilapidation costs arising under property leases. Due to

the nature of the business, the directors consider themselves to have sufficient expertise to reasonably estimate these costs.

Turnover

Turnover represents net invoiced sales of work completed as adjusted for work in progress where work in progress is recoverable under contract. All amounts are net of VAT.

Where it is considered that the outcome of a contract can be assessed with reasonable certainty before its conclusion, the prudently calculated attributable profit is recognised (as turnover) as the difference between reported turnover and related costs for that contract.

The amount by which recorded turnover is in excess of payments on account is classified as "amounts recoverable on contracts" and separately disclosed within debtors. Where payments are in excess of recognised turnover, the excess is included as "payments on account".

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Fixtures and fittings

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

Assets held under finance leases are depreciated in the same way as owned assets.

At each balance sheet date, the company reviews the carrying value of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an 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 the asset, the company estimates the recoverable amount of the cash-generating unit to which the asset belongs.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

(i) Financial assets

Basic financial assets, including trade and other debtors are initially recognised at the transaction price and therefore stated at amortised cost using the effective interest method, less impairment losses for bad and doubtful debts except where the effect of discounting would be immaterial. In such cases, the debtors are stated at cost less impairment losses for bad and doubtful debts.

Financial assets are derecognised when (a) the contractual rights to the cash flows from the asset expire or are settled, or (b) substantially all the risks and rewards of the ownership of the asset are transferred to another party or (c) despite having retained some significant risks and rewards of ownership, control of the asset has been transferred to another party who has the practical ability to unilaterally sell the asset to an unrelated third party without imposing additional restrictions.

(ii) Financial liabilities

Basic financial liabilities, including trade and other creditors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction.

Trade creditors are obligations to pay for goods and services that have been acquired in the ordinary course of business from suppliers. Creditors 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.

Financial liabilities are derecognised when the liability is extinguished, that is when the contractual obligation is discharged, cancelled or expires.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Dilapidations

Where a liability is expected to arise under a lease obligation relating to a property, a provision is made for such costs under the Balance Sheet heading of "provisions for liabilities". The provision is time discounted where appropriate.

3.

TURNOVER

The turnover and profit before taxation are attributable to the one principal activity of the company.

An analysis of turnover by class of business is given below:

30.9.25

30.9.24

£

£

Installation services

18,870,970

19,574,959

18,870,970

19,574,959

An analysis of turnover by geographical market is given below:

30.9.25

30.9.24

£

£

United Kingdom

18,870,970

19,574,959

18,870,970

19,574,959

4.	EMPLOYEES AND DIRECTORS

30.9.25

30.9.24

£

£

Wages and salaries

5,680,682

3,977,215

Social security costs

378,987

204,685

Other pension costs

99,723

67,325

6,159,392

4,249,225

The average number of employees during the year was as follows:

30.9.25

30.9.24

Directors

3

3

Managers and direct labour

98

67

Administration and indirect labour

7

5

108

75

30.9.25

30.9.24

£

£

Directors' remuneration

92,002

80,639

Directors' pension contributions to money purchase schemes

1,321

1,321

The number of directors to whom retirement benefits were accruing was as follows:

Money purchase schemes

1

1

5.	OPERATING PROFIT

The operating profit is stated after charging/(crediting):

30.9.25

30.9.24

£

£

Hire of plant and machinery

1,281,727

1,392,121

Other operating leases

264,829

130,863

Depreciation - owned assets

190,895

146,409

Depreciation - assets on hire purchase contracts

120,239

83,038

Profit on disposal of fixed assets

(643

)

(23,898

)

Auditors' remuneration

22,155

15,865

In accordance with SI 2008/489 the company has not disclosed the fees payable to the company's auditors for 'Other services' as this information is included in the consolidated financial statements of Brill Holdings Limited.

6.

INTEREST RECEIVABLE AND SIMILAR INCOME

30.9.25

30.9.24

£

£

Deposit account interest

44,586

23,153

Other interest receivable

4,306

-

48,892

23,153

7.

INTEREST PAYABLE AND SIMILAR EXPENSES

30.9.25

30.9.24

£

£

Other interest

-

4,126

Hire purchase

20,827

13,016

20,827

17,142

8.

TAXATION

Analysis of the tax charge

The tax charge on the profit for the year was as follows:

30.9.25

30.9.24

£

£

Current tax:

UK corporation tax

172,073

654,547

Deferred tax

52,257

93,003

Tax on profit

224,330

747,550

Reconciliation of total tax charge included in profit and loss

The tax assessed for the year is lower than the standard rate of corporation tax in the UK. The difference is explained below:

30.9.25

30.9.24

£

£

Profit before tax

1,047,055

3,098,169

Profit multiplied by the standard rate of corporation tax in the UK of 25% (2024 - 25%)

261,764

774,542

Effects of:

Expenses not deductible for tax purposes

560

232

Capital allowances in excess of depreciation

(494

)

-

Depreciation in excess of capital allowances

-

34,810

Effect of general provisions

(37,500

)

(62,500

)

Chargeable gains

-

466

Total tax charge

224,330

747,550

9.	TANGIBLE FIXED ASSETS

Fixtures

Improvements

Plant and

and

to property

machinery

fittings

£

£

£

COST

At 1 October 2024

29,983

1,467,234

31,839

Additions

-

456,564

2,308

Disposals

-

(101,842

)

-

At 30 September 2025

29,983

1,821,956

34,147

DEPRECIATION

At 1 October 2024

15,817

734,836

25,005

Charge for year

3,185

224,144

1,621

Eliminated on disposal

-

(81,501

)

-

At 30 September 2025

19,002

877,479

26,626

NET BOOK VALUE

At 30 September 2025

10,981

944,477

7,521

At 30 September 2024

14,166

732,398

6,834

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 October 2024

269,457

136,240

1,934,753

Additions

151,895

28,798

639,565

Disposals

(23,098

)

-

(124,940

)

At 30 September 2025

398,254

165,038

2,449,378

DEPRECIATION

At 1 October 2024

61,379

99,029

936,066

Charge for year

64,222

17,962

311,134

Eliminated on disposal

(16,656

)

-

(98,157

)

At 30 September 2025

108,945

116,991

1,149,043

NET BOOK VALUE

At 30 September 2025

289,309

48,047

1,300,335

At 30 September 2024

208,078

37,211

998,687