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"scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00", "unit": "iso4217:GBP" } }, "fact-337": { "value": "1 ACCOUNTING POLICIES (GROUP) Corporate information Eurocell plc (the \u2018Company\u2019) and its subsidiaries (together the \u2018Group\u2019) is a publicly listed company incorporated and domiciled in England, United Kingdom. The registered office is located in England at the following address: Eurocell Head Office and Distribution Centre, High View Road, South Normanton, Alfreton, Derbyshire DE55 2DT. The Group is principally engaged in the extrusion and supply of PVC window and building products to the new and replacement window market and the sale of building materials across the UK. Basis of preparation The principal accounting policies adopted in the preparation of the Financial Statements are set out below. The policies have been consistently applied to all years presented, unless otherwise stated. The Group has adequate resources to continue in operational existence for the foreseeable future and, as a result of this, the going concern basis has been adopted in preparing the Financial Statements (see below). The Group Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under those standards. The Financial Statements have been prepared under the historical cost convention, as modified by fair values in respect of acquisition accounting. The functional currency is Sterling, and the Financial Statements are presented in millions, unless otherwise stated. The preparation of the Group Financial Statements requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the Financial Statements, are disclosed in Note 2. Basis of consolidation The Consolidated Financial Statements comprise the Financial Statements of the Company and its subsidiaries at 31 December 2025 and present the results as if they formed a single entity. Where the Company has power, either directly or indirectly, to govern the financial and operating policies of another entity or business so as to obtain benefits from its activities, it is classified as a subsidiary. Subsidiaries are consolidated from the date of acquisition, being the date on which the Group obtained control, and continue to be consolidated until the date when such control ceases. Intercompany transactions and balances, unrealised gains and losses resulting from intra-Group transactions and dividends are eliminated in full. The functional currency of all entities in the Group is Sterling. The vast majority of the Group\u2019s revenues are denominated in Sterling, and as a result, the consolidation of non-UK revenues has minimal foreign exchange impact. The Consolidated Financial Statements incorporate the results of business combinations using the purchase method. In the Consolidated Statement of Financial Position, the acquiree\u2019s identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. All dormant subsidiaries prepare and file financial statements in accordance with Section 480 of the Companies Act 2006, which are filed with the registrar at Companies House. Under section 479A \u2013479C of the Companies Act 2006 Ecoplas Limited (company number 03418474), Alunet Systems Limited (company number 10172250), Compdoor Limited (company number 13557107), UK Doors (Midlands) Limited (company number 12776674), JD (UK) Limited (company number 04273064) and JDUK Investments Limited (company number 08126121) are exempt from an audit of their individual accounts. The accounts of these companies are consolidated herewith and its ultimate holding company, Eurocell plc has provided a guarantee under section 479C for the year ended 31 December 2025. Going concern The Group funds its activities through a \u00a375 million Revolving Credit Facility, provided by Barclays, NatWest and AIB. The facility was renewed on 6 March and now matures in February 2030. The facility includes two key financial covenants, which are tested at 30 June and 31 December each year on a pre-IFRS 16 basis. These are that net debt should not exceed three times adjusted EBITDA (Leverage), and that adjusted EBITDA should be at least four times the interest charge on the debt (Interest Cover). Adjusted EBITDA is defined as operating profit before depreciation, amortisation and non-underlying items. See alternative performance measures on page 130. No covenants were breached during the year ended 31 December 2025. For the next measurement period, being 30 June 2026, and going forward, the Group expects to comply with its covenants. In assessing going concern, the Directors have considered financial projections for the period to December 2027, which is consistent with the Board\u2019s strategic planning horizon and reflects a period of at least 12 months from the date of approval of these Financial Statements. These forecasts have been compiled based on the best estimates of the Group\u2019s commercial and operational teams. This includes a severe but plausible \u2018Downside\u2019 scenario, which reflects demand for the Group\u2019s products being severely weakened. In all scenarios tested, including sensitivities reducing sales forecasts to 10% below management\u2019s estimates for the period 2026-27, key raw material prices increasing by 33% over that period and both scenarios combined, the Group operates with significant headroom on its RCF facility and remains compliant with its original covenants. After reviewing the Group\u2019s projected financial performance and financing arrangements, the Directors consider that the Group has adequate resources to continue operating and that it is, therefore, appropriate to continue to adopt the going concern basis in preparing these Financial Statements. Changes in accounting policies and disclosures applicable to the Company and the Group In the current year, the Group has applied the amendment below to IFRS Standards and Interpretations issued by the International Accounting Standards Board (IASB) that is mandatorily effective for an accounting period that begins on or after 1 January 2025, with no material impact: \u2022 Amendments to IAS 21 \u2013 Lack of Exchangeability. The following new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 December 2025 reporting periods and have not been early adopted by the Group: \u2022 Amendments to IFRS 9 and IFRS 7 \u2013 Classification and Measurement of Financial Instruments; \u2022 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements; and \u2022 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures. These standards, amendments or interpretations are not expected to have a material impact on the Group in the current or future reporting periods and on foreseeable future transactions. IFRS 18 becomes effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. IFRS 18 replaces IAS 1, carrying forward many of the requirements in IAS 1 unchanged and complementing them with new requirements. In addition some paragraphs from IAS 1 have been moved to IAS 8 and IFRS 7. Furthermore, the IASB has made minor amendments to IAS 7 and IAS 33 Earnings per Share. The amendments to IAS 7 and IAS 33, as well as the revised IAS 8 and IFRS 7, become effective when IFRS 18 is applied. IFRS 18 requires retrospective application with specific transition provisions. The Directors anticipate that the application of these amendments will have an impact on the Group\u2019s Consolidated Financial Statements in future periods. Revenue The Group manufactures and distributes a range of building plastic materials, along with associated ancillary products, via direct sales to its fabricator customers and through its Branch Network. Revenue is recognised when control of the products has transferred. Control is considered to have transferred once the customer has taken delivery of the products, or has collected them from the branch, has full discretion over the future use of those products, and where there is no unfulfilled obligation that could affect the customer\u2019s acceptance of the products. Revenue is based upon the price specified on the customer\u2019s invoice, which is determined with reference to a price list specific to each customer or category of customers. A receivable is recognised on the transfer of the products, as this is the point at which consideration is deemed to be unconditional. There are no variable elements to the consideration received that require estimation. No significant element of financing is present as sales are made with a credit term of 30 days end of month, which is consistent with market practice. When payments are made by the Group to customers or potential customers in order to secure contracts to supply products to those customers in the future, these payments (subject to a de-minimis limit) are deferred and recognised as assets in the Consolidated Statement of Financial Position. Deferred amounts are recognised as a reduction of revenues over time as the goods or services to which each payment relates are transferred to the customer, typically over a period of not more than four years, and are assessed for indicators of possible impairment at least annually Due to the fact that the Group\u2019s customers typically collect or take delivery of products for immediate use in their intended purpose, the likelihood of items being returned is small. Therefore, it is highly probable that a significant reversal of revenue will not occur. The Group\u2019s obligations to repair or replace faulty manufactured products under the standard warranty terms is recognised as a provision, see Note 23. Non-underlying items The Group presents some material items of income and expense as non-underlying items. This is done when, in the opinion of the Directors, the nature of the circumstances merit separate presentation in the Financial Statements. This includes, but is not limited to, material non-current asset impairment charges, non-recurring costs arising from business restructuring and expensed software-as-a-service costs incurred in the process of developing strategic IT systems (see Software on page 126). This treatment allows users of the Financial Statements to better understand the elements of financial performance in the year, it facilitates comparison with prior periods, and it helps in understanding trends in financial performance. Further details are provided in Note 7. Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of acquisition is measured as the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree. Direct costs of acquisition are recognised immediately as an expense. Goodwill is initially measured at cost, being the excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired at the acquisition date. Goodwill is capitalised as an intangible asset with any impairment in carrying value being charged to the Consolidated Statement of Comprehensive Income. Where the fair value of identifiable assets, liabilities and contingent liabilities exceeds the fair value of consideration paid, the excess is credited in full to the Consolidated Statement of Comprehensive Income on the acquisition date. Externally acquired intangible assets Externally acquired intangible assets are initially recognised at cost and subsequently amortised on a straight-line basis over their useful economic lives. Intangible assets are recognised on business combinations if they are separable from the acquired entity or give rise to other contractual/legal rights. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques. Useful economic lives and the methods used to determine the cost of intangibles acquired in a business combination are as follows:
Intangible asset
Useful economic life
Valuation method
Software
5 to 10 years
Cost to acquire
Technology-based
10 to 17 years
Cost to acquire
Customer-related
5 to 10 years
Cost to acquire
Marketing-related
10 to 15 years
Cost to acquire
The amortisation charge for the year is included within administration costs within the Consolidated Statement of Comprehensive Income. Software Costs associated with maintaining computer software programmes are recognised as an expense in the underlying income statement as they are incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software products that are controlled by the Company are recognised as intangible assets, and amortised on a straight-line basis over their estimated useful lives. Any costs incurred in relation to software-as-a-service (\u201cSaaS\u201d) arrangements are expensed as incurred unless the cost results in the Company obtaining control over a related asset. Where expensed SaaS costs are incurred in the process of implementing strategic IT systems, which for the avoidance of doubt comprises the Group\u2019s new Enterprise Resource Planning Systems including a new trade counter system for the Branch Network, such costs are classified as non-underlying items as they are material in size and not part of the normal costs of operating the business. Impairment of tangible assets, intangible assets, right-of-use assets and investments Impairment tests on non-current assets are undertaken annually at the financial year-end or at any other time when an indication of impairment arises. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value-in-use and fair value less costs to sell), the asset is written down accordingly. Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash flows \u2013 its cash-generating unit (\u2018CGU\u2019). Goodwill is allocated on initial recognition to each of the Group\u2019s CGUs that are expected to benefit from the synergies of the combination giving rise to the goodwill. Impairment is not considered at an individual branch level (\u2018Building Plastics: CGU\u2019) as acquired goodwill is not separately identifiable on that basis. Individual right-of-use lease property assets relating to the Group\u2019s Branch Network are also tested for impairment when an indication of impairment arises, such as a branch becoming loss-making. In considering individual branch performance, central overheads are allocated to each branch in proportion to sales. Where it is considered probable that climate change will have a measurable and materially adverse impact on the future cash flows of a CGU or non-current asset, estimated cash flows and/or useful economic lives are reduced accordingly. Impairment charges are included in the Consolidated Statement of Comprehensive Income, except to the extent they reverse gains previously recognised in Other Comprehensive Income. An impairment loss recognised for goodwill is not reversed. Property, plant and equipment Items of property, plant and equipment are initially recognised at cost. As well as the purchase price, cost includes directly attributable costs and the estimated present value of any future unavoidable costs of dismantling and removing items. The corresponding liability is recognised within provisions. Freehold land is not depreciated. Assets in the course of construction are not depreciated until they are in a condition that would allow them to be deployed in their intended use without further changes to their condition. Depreciation is provided on all other items of property, plant and equipment so as to write off their cost less residual value over their expected useful economic lives. It is provided at the following rates:
Asset class
Depreciation policy
Freehold property
2.5% per annum straight-line
Leasehold improvements
Equal instalments over the period of the lease
Plant and machinery
Mixing plant
Between 20% and 25% per annum straight-line
Extruders
13 years based on production usage on a straight-line basis
Stillages and tooling
5 to 10 years based on production usage on a straight-line basis
Other
Between 10% and 25% per annum straight-line
Motor vehicles
Between 20% and 25% per annum straight-line
Office equipment and fixtures
Between 20% and 25% per annum straight-line
Right-of-use lease assets Right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at, or before, the commencement day and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. Discount rates are based on our external financing rate and then a lease-specific adjustment is applied. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the commencement date of the lease. Leases are assessed for impairment based on value-in-use and impaired where the carrying value exceeds the recoverable amount. Reversals of impairments can occur where assets are subsequently found to have further value-in-use. Inventories Inventories are initially recognised at cost, and subsequently at the lower of cost and net realisable value. Cost comprises all costs of purchase and conversion and other costs incurred in bringing the inventories to their present location and condition. In determining the cost of raw materials, consumables and goods purchased for resale, the weighted average purchase price is used. For work in progress and finished goods, cost is taken as production cost, which includes a proportion of attributable overheads. Net realisable value is based on estimated normal selling price, less further costs expected to be incurred up to completion and disposal. Provision is made for obsolete, slow-moving or defective items where appropriate. Financial assets The Group records all of its financial assets at amortised cost and has not classified any of its financial assets at fair value through profit and loss or other comprehensive income. The Group\u2019s financial assets comprise trade and other receivables and cash and cash equivalents in the balance sheet. These are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They arise principally through the provision of goods and services to customers, but also incorporate other types of contractual monetary asset. They are initially recognised at fair value plus transaction costs that are directly attributable to their acquisition or issue and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment. Customer rebates are offset against receivable amounts in line with the terms of the customer agreements. The Group applies the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for trade receivables. Expected loss rates are derived based upon the payment profile of sales over the three-year period up to the reporting date, and the corresponding credit losses experienced. These rates are then adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of customers to settle receivables, including GDP, the rate of unemployment, new housing starts, interest rates and household disposable income. Insured balances are excluded to the extent that no loss would arise in the event of default by the customer. Where the adjusted loss rates are different from the original estimate, there is an impact on the carrying value of trade receivables and the amount credited or charged on a net basis to operating expenses within the Consolidated Statement of Comprehensive Income. While cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less from inception, and \u2013 for the purpose of the Statement of Cash Flows \u2013 bank overdrafts. Bank overdrafts are shown within current liabilities in the balance sheet . Financial liabilities The Group classifies its financial liabilities as financial liabilities measured at amortised cost, which include the following items: \u2022 Bank borrowings, which are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the balance sheet \u2022 Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method. Taxation Tax on the profit for both the current and prior periods comprises both current and deferred tax and is recognised in the Consolidated Statement of Comprehensive Income, except to the extent that it relates to items recognised directly in equity. Current tax is the expected tax payable on taxable income for the year, using tax rates that have been enacted at the balance sheet date, and any adjustment to tax payable in respect of prior years. The Group recognises a current tax asset in respect of relief claimed under the Patent Box when the inflow of economic benefits arising from that asset is virtually certain, deemed to be the submission of a claim to HM Revenue and Customs. Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the balance sheet differs from its tax base, except for differences arising on: \u2022 the initial recognition of goodwill; \u2022 the initial recognition of an asset or liability in a transaction which is not a business combination, and at the time of the transaction affects neither accounting nor taxable profit; and \u2022 investments in subsidiaries and jointly controlled entities where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future. Recognition of deferred tax assets is restricted to those instances where it is probable that future taxable profits will arise, against which the difference can be utilised. The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the reporting date and are expected to apply when the deferred tax liabilities/assets are settled/recovered. Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either: \u2022 the same taxable Group company; or \u2022 different Group entities, which intend either to settle current tax assets and liabilities on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or recovered. Lease liabilities The Group leases certain properties, vehicles and material handling equipment. The Group assesses whether a contract is or contains a lease, at inception of a contract. The Group recognises a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low-value assets (defined as leases with a value of less than \u00a35,000). For these leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Group uses its incremental borrowing rate. The incremental borrowing rate is calculated based upon a combination of the risk-free rate, financing and asset-specific credit spreads, adjusted for the term of each lease. Lease payments included in the measurement of the lease liability comprise fixed lease payments, less any lease incentives. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The principal and finance elements of lease payments are presented separately on the face of the Consolidated Cash Flow Statement within financing activities. Provisions A provision is recognised in the balance sheet when the Group has a present legal or constructive obligation as a result of a past event, and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and, when appropriate, the risks specific to the liability. The Group has recognised provisions for liabilities of uncertain timing or amount in respect of leasehold dilapidations and warranty claims. The provision is measured at the best estimate of the expenditure required to settle the obligation at the reporting date, discounted at a pre-tax rate as described above. Dilapidations provisions represent the Directors\u2019 best estimate of the cost associated with the obligation using historical costs. Known specific obligations relating to repairs required or structural changes made to a building are recognised as soon as the timing and amount of the liability can be reliably estimated. Warranty provisions are recognised to cover known potential warranty issues. The provision represents the Directors\u2019 best estimate of the costs associated with these obligations. Share capital The Group\u2019s ordinary shares are classified as equity instruments. Treasury shares Treasury shares are held by the Company and the Company\u2019s Employee Benefit Trust for the purpose of satisfying awards under the Group\u2019s various share-based payment schemes. Shares in relation to the Employee Benefit Trust are acquired from the market and are held in treasury until such time as they are issued to share scheme participants. Treasury shares held by the Company are acquired through the share buyback schemes. Any shares not yet issued to employees at the end of the reporting period are shown as treasury shares in the Financial Statements. Shares issued to employees are recognised on a first-in first-out basis. Under the terms of the trust deed, the Group is required to provide the trust with the necessary funding for the acquisition of the shares. Dividends Dividends are recognised when they become legally payable. In the case of interim dividends to equity shareholders, this is when paid. In the case of final dividends, this is when approved by the Shareholders at the Annual General Meeting. Retirement benefits: defined contribution scheme The Group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The amount charged to the Consolidated Statement of Comprehensive Income represents the contributions payable to the scheme in respect of the accounting period. The Group has no obligation to pay future pension benefits. Foreign currency The Group\u2019s Financial Statements are presented in Sterling. For each entity, the Group determines the functional currency, and items included in the Financial Statements of each entity are measured using that functional currency. Transactions entered into by Group entities in a currency other than the currency of the primary economic environment in which they operate (their \u2018functional currency\u2019) are recorded at the prevailing rate when the transactions occur. Foreign currency monetary assets and liabilities are translated at the rates ruling at the reporting date. Exchange differences arising on the retranslation of unsettled monetary assets and liabilities are recognised immediately in the Consolidated Statement of Comprehensive Income. The Group has applied the requirements of IFRS 2 Share-based Payment. Equity-settled share-based payments are measured at fair value at the date of grant. The fair value is determined at the grant date using the Black-Scholes valuation model and equity-settled share-based payments are expensed on a straight-line basis over the vesting period, based upon the Company\u2019s estimate of the shares that will eventually vest and adjusted for the effect of non-market-based vesting conditions. Fair value is measured based on the value of options over shares on the date of grant and the likelihood of all, or part of, the option vesting. Current tax relief is available as shares vest based on the value at the date of vesting. A deferred tax asset is recognised at grant date based on the number of shares expected to be issued, at the value at which they are expected to be issued, proportioned in line with the vesting period. Alternative performance measures The Group uses alternative performance measures alongside statutory measures to facilitate a better understanding of financial performance and comparison with prior periods, and in order to provide audited financial information, against which the Group\u2019s bank covenants, which are all measured on a pre-IFRS 16 basis, can be assessed. EBITDA is defined as operating profit before depreciation and amortisation charges. Pre-IFRS 16 EBITDA is stated inclusive of operating lease rentals under IAS 17 Leases. Adjusted EBITDA, profits and earnings per share exclude non-underlying items. Adjusted profit measures allow users of the Financial Statements to better understand financial performance in the year by removing certain material items of income and expense that are unusual due to their nature or infrequency, thus facilitating better comparison with prior periods. Covenants are assessed on a pre-IFRS 16 adjusted EBITDA, continuing basis.
2025 2024
\u00a3m \u00a3m
Operating profit
17.3
16.6
Depreciation and amortisation
27.4
25.3
EBITDA
44.7
41.9
Non-underlying items (Note 7)
6.8
6.2
Adjusted EBITDA
51.5
4 8 .1
Operating lease rentals under IAS 17
(18.8)
(16.3)
Pre-IFRS 16 adjusted EBITDA
32.7
31.8
Pre-IFRS 16 total net debt/(cash) is defined as total borrowings and deferred consideration less cash and cash equivalents, excluding the impact of leases recognised under IFRS 16 Leases.
2025 2024
\u00a3m \u00a3m
Total net debt
98.2
62.5
Lease liabilities
(76.1)
(59.4)
Pre-IFRS 16 net debt/(cash)
22.1
3.1
", "dimensions": { "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-339": { "value": "Corporate information Eurocell plc (the \u2018Company\u2019) and its subsidiaries (together the \u2018Group\u2019) is a publicly listed company incorporated and domiciled in England, United Kingdom. The registered office is located in England at the following address: Eurocell Head Office and Distribution Centre, High View Road, South Normanton, Alfreton, Derbyshire DE55 2DT. The Group is principally engaged in the extrusion and supply of PVC window and building products to the new and replacement window market and the sale of building materials across the UK. ", "dimensions": { "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-2": { "value": "Eurocell plc", "dimensions": { "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-329": { "value": "Eurocell plc", "dimensions": { "concept": "ifrs-full:NameOfParentEntity", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-3": { "value": "publicly listed company", "dimensions": { "concept": "ifrs-full:LegalFormOfEntity", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-5": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:CountryOfIncorporation", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-330": { "value": "United Kingdom", "dimensions": { "concept": "ifrs-full:DomicileOfEntity", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-4": { "value": "England", "dimensions": { "concept": "ifrs-full:PrincipalPlaceOfBusiness", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-7": { "value": "Eurocell Head Office and Distribution Centre, High View Road, South Normanton, Alfreton, Derbyshire DE55 2DT. ", "dimensions": { "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-6": { "value": "The Group is principally engaged in the extrusion and supply of PVC window and building products to the new and replacement window market and the sale of building materials across the UK. ", "dimensions": { "concept": "ifrs-full:DescriptionOfNatureOfEntitysOperationsAndPrincipalActivities", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-338": { "value": "Basis of preparation The principal accounting policies adopted in the preparation of the Financial Statements are set out below. The policies have been consistently applied to all years presented, unless otherwise stated. The Group has adequate resources to continue in operational existence for the foreseeable future and, as a result of this, the going concern basis has been adopted in preparing the Financial Statements (see below). The Group Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards and with the requirements of the Companies Act 2006 as applicable to companies reporting under those standards. The Financial Statements have been prepared under the historical cost convention, as modified by fair values in respect of acquisition accounting. The functional currency is Sterling, and the Financial Statements are presented in millions, unless otherwise stated. The preparation of the Group Financial Statements requires the use of certain critical accounting estimates. It also requires management to exercise judgement in applying the Group\u2019s accounting policies. The areas involving a higher degree of judgement or complexity, or areas where assumptions and estimates are significant to the Financial Statements, are disclosed in Note 2. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-392": { "value": "
The Group Financial Statements have been prepared in accordance with UK-adopted International Accounting Standards and with
the requirements of the Companies Act 2006 as applicable to companies reporting under those standards.
", "dimensions": { "concept": "ifrs-full:StatementOfIFRSCompliance", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-393": { "value": "The functional currency is Sterling, and the Financial Statements are presented in millions, unless otherwise stated. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-340": { "value": "Basis of consolidation The Consolidated Financial Statements comprise the Financial Statements of the Company and its subsidiaries at 31 December 2025 and present the results as if they formed a single entity. Where the Company has power, either directly or indirectly, to govern the financial and operating policies of another entity or business so as to obtain benefits from its activities, it is classified as a subsidiary. Subsidiaries are consolidated from the date of acquisition, being the date on which the Group obtained control, and continue to be consolidated until the date when such control ceases. Intercompany transactions and balances, unrealised gains and losses resulting from intra-Group transactions and dividends are eliminated in full. The functional currency of all entities in the Group is Sterling. The vast majority of the Group\u2019s revenues are denominated in Sterling, and as a result, the consolidation of non-UK revenues has minimal foreign exchange impact. The Consolidated Financial Statements incorporate the results of business combinations using the purchase method. In the Consolidated Statement of Financial Position, the acquiree\u2019s identifiable assets, liabilities and contingent liabilities are initially recognised at their fair values at the acquisition date. All dormant subsidiaries prepare and file financial statements in accordance with Section 480 of the Companies Act 2006, which are filed with the registrar at Companies House. Under section 479A \u2013479C of the Companies Act 2006 Ecoplas Limited (company number 03418474), Alunet Systems Limited (company number 10172250), Compdoor Limited (company number 13557107), UK Doors (Midlands) Limited (company number 12776674), JD (UK) Limited (company number 04273064) and JDUK Investments Limited (company number 08126121) are exempt from an audit of their individual accounts. The accounts of these companies are consolidated herewith and its ultimate holding company, Eurocell plc has provided a guarantee under section 479C for the year ended 31 December 2025. ", "dimensions": { "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-394": { "value": "The Consolidated Financial Statements comprise the Financial Statements of the Company and its subsidiaries at 31 December 2025 and present the results as if they formed a single entity. Where the Company has power, either directly or indirectly, to govern the financial and operating policies of another entity or business so as to obtain benefits from its activities, it is classified as a subsidiary. Subsidiaries are consolidated from the date of acquisition, being the date on which the Group obtained control, and continue to be consolidated until the date when such control ceases. Intercompany transactions and balances, unrealised gains and losses resulting from intra-Group transactions and dividends are eliminated in full. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-341": { "value": "
Going concern
The Group funds its activities through a \u00a375 million Revolving Credit Facility, provided by Barclays, NatWest and AIB. The facility
was renewed on 6 March and now matures in February 2030. The facility includes two key financial covenants, which are tested
at 30 June and 31 December each year on a pre-IFRS 16 basis. These are that net debt should not exceed three times adjusted
EBITDA (Leverage), and that adjusted EBITDA should be at least four times the interest charge on the debt (Interest Cover). Adjusted
EBITDA is defined as operating profit before depreciation, amortisation and non-underlying items. See alternative performance
measures on page 130.
No covenants were breached during the year ended 31 December 2025. For the next measurement period, being 30 June 2026,
and going forward, the Group expects to comply with its covenants.
In assessing going concern, the Directors have considered financial projections for the period to December 2027, which is consistent
with the Board\u2019s strategic planning horizon and reflects a period of at least 12 months from the date of approval of these Financial
Statements. These forecasts have been compiled based on the best estimates of the Group\u2019s commercial and operational teams.
This includes a severe but plausible \u2018Downside\u2019 scenario, which reflects demand for the Group\u2019s products being severely weakened.
", "dimensions": { "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-343": { "value": "
In all scenarios tested, including sensitivities reducing sales forecasts to 10% below management\u2019s estimates for the period
2026-27, key raw material prices increasing by 33% over that period and both scenarios combined, the Group operates with
significant headroom on its RCF facility and remains compliant with its original covenants.
After reviewing the Group\u2019s projected financial performance and financing arrangements, the Directors consider that the Group
has adequate resources to continue operating and that it is, therefore, appropriate to continue to adopt the going concern basis
in preparing these Financial Statements.
Changes in accounting policies and disclosures applicable to the Company and the Group
In the current year, the Group has applied the amendment below to IFRS Standards and Interpretations issued by the International
Accounting Standards Board (IASB) that is mandatorily effective for an accounting period that begins on or after 1 January 2025,
with no material impact:
\u2022 Amendments to IAS 21 \u2013 Lack of Exchangeability.
The following new accounting standards, amendments to accounting standards and interpretations have been published that are not
mandatory for 31 December 2025 reporting periods and have not been early adopted by the Group:
\u2022 Amendments to IFRS 9 and IFRS 7 \u2013 Classification and Measurement of Financial Instruments;
\u2022 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements; and
\u2022 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures.
These standards, amendments or interpretations are not expected to have a material impact on the Group in the current or future
reporting periods and on foreseeable future transactions.
IFRS 18 becomes effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. IFRS
18 replaces IAS 1, carrying forward many of the requirements in IAS 1 unchanged and complementing them with new requirements.
In addition some paragraphs from IAS 1 have been moved to IAS 8 and IFRS 7. Furthermore, the IASB has made minor amendments
to IAS 7 and IAS 33 Earnings per Share.
The amendments to IAS 7 and IAS 33, as well as the revised IAS 8 and IFRS 7, become effective when IFRS 18 is applied. IFRS 18
requires retrospective application with specific transition provisions. The Directors anticipate that the application of these amendments
will have an impact on the Group\u2019s Consolidated Financial Statements in future periods.
", "dimensions": { "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-427": { "value": "Changes in accounting policies and disclosures applicable to the Company and the Group In the current year, the Group has applied the amendment below to IFRS Standards and Interpretations issued by the International Accounting Standards Board (IASB) that is mandatorily effective for an accounting period that begins on or after 1 January 2025, with no material impact: \u2022 Amendments to IAS 21 \u2013 Lack of Exchangeability. The following new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 December 2025 reporting periods and have not been early adopted by the Group: \u2022 Amendments to IFRS 9 and IFRS 7 \u2013 Classification and Measurement of Financial Instruments; \u2022 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements; and \u2022 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures. These standards, amendments or interpretations are not expected to have a material impact on the Group in the current or future reporting periods and on foreseeable future transactions. IFRS 18 becomes effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. IFRS 18 replaces IAS 1, carrying forward many of the requirements in IAS 1 unchanged and complementing them with new requirements. In addition some paragraphs from IAS 1 have been moved to IAS 8 and IFRS 7. Furthermore, the IASB has made minor amendments to IAS 7 and IAS 33 Earnings per Share. The amendments to IAS 7 and IAS 33, as well as the revised IAS 8 and IFRS 7, become effective when IFRS 18 is applied. IFRS 18 requires retrospective application with specific transition provisions. The Directors anticipate that the application of these amendments will have an impact on the Group\u2019s Consolidated Financial Statements in future periods. ", "dimensions": { "concept": "ifrs-full:DisclosureOfFirstTimeAdoptionExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-395": { "value": "In the current year, the Group has applied the amendment below to IFRS Standards and Interpretations issued by the International Accounting Standards Board (IASB) that is mandatorily effective for an accounting period that begins on or after 1 January 2025, with no material impact: \u2022 Amendments to IAS 21 \u2013 Lack of Exchangeability. ", "dimensions": { "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-396": { "value": "The following new accounting standards, amendments to accounting standards and interpretations have been published that are not mandatory for 31 December 2025 reporting periods and have not been early adopted by the Group: \u2022 Amendments to IFRS 9 and IFRS 7 \u2013 Classification and Measurement of Financial Instruments; \u2022 IFRS 18 \u2013 Presentation and Disclosure in Financial Statements; and \u2022 IFRS 19 \u2013 Subsidiaries without Public Accountability: Disclosures. These standards, amendments or interpretations are not expected to have a material impact on the Group in the current or future reporting periods and on foreseeable future transactions. IFRS 18 becomes effective for annual reporting periods beginning on or after 1 January 2027, with earlier application permitted. IFRS 18 replaces IAS 1, carrying forward many of the requirements in IAS 1 unchanged and complementing them with new requirements. In addition some paragraphs from IAS 1 have been moved to IAS 8 and IFRS 7. Furthermore, the IASB has made minor amendments to IAS 7 and IAS 33 Earnings per Share. The amendments to IAS 7 and IAS 33, as well as the revised IAS 8 and IFRS 7, become effective when IFRS 18 is applied. IFRS 18 requires retrospective application with specific transition provisions. The Directors anticipate that the application of these amendments will have an impact on the Group\u2019s Consolidated Financial Statements in future periods. ", "dimensions": { "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-344": { "value": "
Revenue
The Group manufactures and distributes a range of building plastic materials, along with associated ancillary products, via direct
sales to its fabricator customers and through its Branch Network. Revenue is recognised when control of the products has
transferred. Control is considered to have transferred once the customer has taken delivery of the products, or has collected them
from the branch, has full discretion over the future use of those products, and where there is no unfulfilled obligation that could affect
the customer\u2019s acceptance of the products.
Revenue is based upon the price specified on the customer\u2019s invoice, which is determined with reference to a price list specific to
each customer or category of customers. A receivable is recognised on the transfer of the products, as this is the point at which
consideration is deemed to be unconditional. There are no variable elements to the consideration received that require estimation.
No significant element of financing is present as sales are made with a credit term of 30 days end of month, which is consistent with
market practice.
When payments are made by the Group to customers or potential customers in order to secure contracts to supply products to those
customers in the future, these payments (subject to a de-minimis limit) are deferred and recognised as assets in the Consolidated
Statement of Financial Position. Deferred amounts are recognised as a reduction of revenues over time as the goods or services to
which each payment relates are transferred to the customer, typically over a period of not more than four years, and are assessed for
indicators of possible impairment at least annually
Due to the fact that the Group\u2019s customers typically collect or take delivery of products for immediate use in their intended purpose,
the likelihood of items being returned is small. Therefore, it is highly probable that a significant reversal of revenue will not occur. The
Group\u2019s obligations to repair or replace faulty manufactured products under the standard warranty terms is recognised as a provision,
see Note 23.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-342": { "value": "Non-underlying items The Group presents some material items of income and expense as non-underlying items. This is done when, in the opinion of the Directors, the nature of the circumstances merit separate presentation in the Financial Statements. This includes, but is not limited to, material non-current asset impairment charges, non-recurring costs arising from business restructuring and expensed software-as-a-service costs incurred in the process of developing strategic IT systems (see Software on page 126). This treatment allows users of the Financial Statements to better understand the elements of financial performance in the year, it facilitates comparison with prior periods, and it helps in understanding trends in financial performance. Further details are provided in Note 7. ", "dimensions": { "concept": "eurocellplc:DescriptionOfAccountingPolicyForNonUnderlyingItems", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-397": { "value": "
Business combinations and goodwill
Business combinations are accounted for using the acquisition method. The cost of acquisition is measured as the aggregate of the
fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer,
in exchange for control of the acquiree. Direct costs of acquisition are recognised immediately as an expense.
Goodwill is initially measured at cost, being the excess of the cost of a business combination over the fair value of the identifiable
assets, liabilities and contingent liabilities acquired at the acquisition date. Goodwill is capitalised as an intangible asset with any
impairment in carrying value being charged to the Consolidated Statement of Comprehensive Income. Where the fair value of
identifiable assets, liabilities and contingent liabilities exceeds the fair value of consideration paid, the excess is credited in full to
the Consolidated Statement of Comprehensive Income on the acquisition date.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-345": { "value": "Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of acquisition is measured as the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree. Direct costs of acquisition are recognised immediately as an expense. Goodwill is initially measured at cost, being the excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired at the acquisition date. Goodwill is capitalised as an intangible asset with any impairment in carrying value being charged to the Consolidated Statement of Comprehensive Income. Where the fair value of identifiable assets, liabilities and contingent liabilities exceeds the fair value of consideration paid, the excess is credited in full to the Consolidated Statement of Comprehensive Income on the acquisition date. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBusinessCombinationsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-428": { "value": "Business combinations and goodwill Business combinations are accounted for using the acquisition method. The cost of acquisition is measured as the aggregate of the fair values, at the date of exchange, of assets given, liabilities incurred or assumed, and equity instruments issued by the acquirer, in exchange for control of the acquiree. Direct costs of acquisition are recognised immediately as an expense. Goodwill is initially measured at cost, being the excess of the cost of a business combination over the fair value of the identifiable assets, liabilities and contingent liabilities acquired at the acquisition date. Goodwill is capitalised as an intangible asset with any impairment in carrying value being charged to the Consolidated Statement of Comprehensive Income. Where the fair value of identifiable assets, liabilities and contingent liabilities exceeds the fair value of consideration paid, the excess is credited in full to the Consolidated Statement of Comprehensive Income on the acquisition date. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-347": { "value": "
Externally acquired intangible assets
Externally acquired intangible assets are initially recognised at cost and subsequently amortised on a straight-line basis over their
useful economic lives.
Intangible assets are recognised on business combinations if they are separable from the acquired entity or give rise to other
contractual/legal rights. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques.
Useful economic lives and the methods used to determine the cost of intangibles acquired in a business combination are as follows:
Intangible asset
Useful economic life
Valuation method
Software
5 to 10 years
Cost to acquire
Technology-based
10 to 17 years
Cost to acquire
Customer-related
5 to 10 years
Cost to acquire
Marketing-related
10 to 15 years
Cost to acquire
The amortisation charge for the year is included within administration costs within the Consolidated Statement of
Comprehensive Income.
Software
Costs associated with maintaining computer software programmes are recognised as an expense in the underlying income statement
as they are incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software
products that are controlled by the Company are recognised as intangible assets, and amortised on a straight-line basis over their
estimated useful lives. Any costs incurred in relation to software-as-a-service (\u201cSaaS\u201d) arrangements are expensed as incurred unless
the cost results in the Company obtaining control over a related asset. Where expensed SaaS costs are incurred in the process
of implementing strategic IT systems, which for the avoidance of doubt comprises the Group\u2019s new Enterprise Resource Planning
Systems including a new trade counter system for the Branch Network, such costs are classified as non-underlying items as they are
material in size and not part of the normal costs of operating the business.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-429": { "value": "Externally acquired intangible assets Externally acquired intangible assets are initially recognised at cost and subsequently amortised on a straight-line basis over their useful economic lives. Intangible assets are recognised on business combinations if they are separable from the acquired entity or give rise to other contractual/legal rights. The amounts ascribed to such intangibles are arrived at by using appropriate valuation techniques. Useful economic lives and the methods used to determine the cost of intangibles acquired in a business combination are as follows:
Intangible asset
Useful economic life
Valuation method
Software
5 to 10 years
Cost to acquire
Technology-based
10 to 17 years
Cost to acquire
Customer-related
5 to 10 years
Cost to acquire
Marketing-related
10 to 15 years
Cost to acquire
The amortisation charge for the year is included within administration costs within the Consolidated Statement of Comprehensive Income. Software Costs associated with maintaining computer software programmes are recognised as an expense in the underlying income statement as they are incurred. Development costs that are directly attributable to the design and testing of identifiable and unique software products that are controlled by the Company are recognised as intangible assets, and amortised on a straight-line basis over their estimated useful lives. Any costs incurred in relation to software-as-a-service (\u201cSaaS\u201d) arrangements are expensed as incurred unless the cost results in the Company obtaining control over a related asset. Where expensed SaaS costs are incurred in the process of implementing strategic IT systems, which for the avoidance of doubt comprises the Group\u2019s new Enterprise Resource Planning Systems including a new trade counter system for the Branch Network, such costs are classified as non-underlying items as they are material in size and not part of the normal costs of operating the business. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-398": { "value": "
Impairment of tangible assets, intangible assets, right-of-use assets and investments
Impairment tests on non-current assets are undertaken annually at the financial year-end or at any other time when an indication of
impairment arises. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value-in-use and fair value
less costs to sell), the asset is written down accordingly.
Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest
group of assets to which it belongs for which there are separately identifiable cash flows \u2013 its cash-generating unit (\u2018CGU\u2019). Goodwill
is allocated on initial recognition to each of the Group\u2019s CGUs that are expected to benefit from the synergies of the combination
giving rise to the goodwill. Impairment is not considered at an individual branch level (\u2018Building Plastics: CGU\u2019) as acquired goodwill is
not separately identifiable on that basis.
Individual right-of-use lease property assets relating to the Group\u2019s Branch Network are also tested for impairment when an indication
of impairment arises, such as a branch becoming loss-making. In considering individual branch performance, central overheads are
allocated to each branch in proportion to sales.
Where it is considered probable that climate change will have a measurable and materially adverse impact on the future cash flows of
a CGU or non-current asset, estimated cash flows and/or useful economic lives are reduced accordingly.
Impairment charges are included in the Consolidated Statement of Comprehensive Income, except to the extent they reverse gains
previously recognised in Other Comprehensive Income. An impairment loss recognised for goodwill is not reversed.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfNonfinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-346": { "value": "Impairment of tangible assets, intangible assets, right-of-use assets and investments Impairment tests on non-current assets are undertaken annually at the financial year-end or at any other time when an indication of impairment arises. Where the carrying value of an asset exceeds its recoverable amount (i.e. the higher of value-in-use and fair value less costs to sell), the asset is written down accordingly. Where it is not possible to estimate the recoverable amount of an individual asset, the impairment test is carried out on the smallest group of assets to which it belongs for which there are separately identifiable cash flows \u2013 its cash-generating unit (\u2018CGU\u2019). Goodwill is allocated on initial recognition to each of the Group\u2019s CGUs that are expected to benefit from the synergies of the combination giving rise to the goodwill. Impairment is not considered at an individual branch level (\u2018Building Plastics: CGU\u2019) as acquired goodwill is not separately identifiable on that basis. Individual right-of-use lease property assets relating to the Group\u2019s Branch Network are also tested for impairment when an indication of impairment arises, such as a branch becoming loss-making. In considering individual branch performance, central overheads are allocated to each branch in proportion to sales. Where it is considered probable that climate change will have a measurable and materially adverse impact on the future cash flows of a CGU or non-current asset, estimated cash flows and/or useful economic lives are reduced accordingly. Impairment charges are included in the Consolidated Statement of Comprehensive Income, except to the extent they reverse gains previously recognised in Other Comprehensive Income. An impairment loss recognised for goodwill is not reversed. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-399": { "value": "Property, plant and equipment Items of property, plant and equipment are initially recognised at cost. As well as the purchase price, cost includes directly attributable costs and the estimated present value of any future unavoidable costs of dismantling and removing items. The corresponding liability is recognised within provisions. Freehold land is not depreciated. Assets in the course of construction are not depreciated until they are in a condition that would allow them to be deployed in their intended use without further changes to their condition. Depreciation is provided on all other items of property, plant and equipment so as to write off their cost less residual value over their expected useful economic lives. It is provided at the following rates:
Asset class
Depreciation policy
Freehold property
2.5% per annum straight-line
Leasehold improvements
Equal instalments over the period of the lease
Plant and machinery
Mixing plant
Between 20% and 25% per annum straight-line
Extruders
13 years based on production usage on a straight-line basis
Stillages and tooling
5 to 10 years based on production usage on a straight-line basis
Other
Between 10% and 25% per annum straight-line
Motor vehicles
Between 20% and 25% per annum straight-line
Office equipment and fixtures
Between 20% and 25% per annum straight-line
Right-of-use lease assets Right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at, or before, the commencement day and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and impairment losses. Discount rates are based on our external financing rate and then a lease-specific adjustment is applied. Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option, the related right-of-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the commencement date of the lease. Leases are assessed for impairment based on value-in-use and impaired where the carrying value exceeds the recoverable amount. Reversals of impairments can occur where assets are subsequently found to have further value-in-use. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-348": { "value": "Property, plant and equipment Items of property, plant and equipment are initially recognised at cost. As well as the purchase price, cost includes directly attributable costs and the estimated present value of any future unavoidable costs of dismantling and removing items. The corresponding liability is recognised within provisions. Freehold land is not depreciated. Assets in the course of construction are not depreciated until they are in a condition that would allow them to be deployed in their intended use without further changes to their condition. Depreciation is provided on all other items of property, plant and equipment so as to write off their cost less residual value over their expected useful economic lives. It is provided at the following rates:
Asset class
Depreciation policy
Freehold property
2.5% per annum straight-line
Leasehold improvements
Equal instalments over the period of the lease
Plant and machinery
Mixing plant
Between 20% and 25% per annum straight-line
Extruders
13 years based on production usage on a straight-line basis
Stillages and tooling
5 to 10 years based on production usage on a straight-line basis
Other
Between 10% and 25% per annum straight-line
Motor vehicles
Between 20% and 25% per annum straight-line
Office equipment and fixtures
Between 20% and 25% per annum straight-line
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-351": { "value": "
Right-of-use lease assets
Right-of-use assets comprise the initial measurement of the corresponding lease liability, lease payments made at, or before,
the commencement day and any initial direct costs. They are subsequently measured at cost less accumulated depreciation and
impairment losses. Discount rates are based on our external financing rate and then a lease-specific adjustment is applied.
Right-of-use assets are depreciated over the shorter period of lease term and useful life of the underlying asset. If a lease transfers
ownership of the underlying asset or the cost of the right-of-use asset reflects that the Group expects to exercise a purchase option,
the related right-of-use asset is depreciated over the useful life of the underlying asset. Depreciation starts at the commencement
date of the lease. Leases are assessed for impairment based on value-in-use and impaired where the carrying value exceeds the
recoverable amount. Reversals of impairments can occur where assets are subsequently found to have further value-in-use.
Lease liabilities The Group leases certain properties, vehicles and material handling equipment. The Group assesses whether a contract is or contains a lease, at inception of a contract. The Group recognises a right-of-use asset and a corresponding lease liability with respect to all lease agreements in which it is the lessee except for short-term leases (defined as leases with a lease term of 12 months or less) and leases of low-value assets (defined as leases with a value of less than \u00a35,000). For these leases, the Group recognises the lease payments as an operating expense on a straight-line basis over the term of the lease unless another systematic basis is more representative of the time pattern in which economic benefits from the leased asset are consumed. The lease liability is initially measured at the present value of the lease payments that are not paid at the commencement date, discounted by using the rate implicit in the lease. If this rate cannot be readily determined, the Group uses its incremental borrowing rate. The incremental borrowing rate is calculated based upon a combination of the risk-free rate, financing and asset-specific credit spreads, adjusted for the term of each lease. Lease payments included in the measurement of the lease liability comprise fixed lease payments, less any lease incentives. The lease liability is subsequently measured by increasing the carrying amount to reflect interest on the lease liability (using the effective interest method) and by reducing the carrying amount to reflect the lease payments made. The principal and finance elements of lease payments are presented separately on the face of the Consolidated Cash Flow Statement within financing activities. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-349": { "value": "Inventories Inventories are initially recognised at cost, and subsequently at the lower of cost and net realisable value. Cost comprises all costs of purchase and conversion and other costs incurred in bringing the inventories to their present location and condition. In determining the cost of raw materials, consumables and goods purchased for resale, the weighted average purchase price is used. For work in progress and finished goods, cost is taken as production cost, which includes a proportion of attributable overheads. Net realisable value is based on estimated normal selling price, less further costs expected to be incurred up to completion and disposal. Provision is made for obsolete, slow-moving or defective items where appropriate. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-430": { "value": "
Financial assets
The Group records all of its financial assets at amortised cost and has not classified any of its financial assets at fair value through
profit and loss or other comprehensive income. The Group\u2019s financial assets comprise trade and other receivables and cash and
cash equivalents in the balance sheet. These are non-derivative financial assets with fixed or determinable payments that are not
quoted in an active market. They arise principally through the provision of goods and services to customers, but also incorporate
other types of contractual monetary asset. They are initially recognised at fair value plus transaction costs that are directly attributable
to their acquisition or issue and are subsequently carried at amortised cost using the effective interest rate method, less provision for
impairment. Customer rebates are offset against receivable amounts in line with the terms of the customer agreements.
The Group applies the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for
trade receivables.
Expected loss rates are derived based upon the payment profile of sales over the three-year period up to the reporting date, and
the corresponding credit losses experienced. These rates are then adjusted to reflect current and forward-looking information on
macroeconomic factors affecting the ability of customers to settle receivables, including GDP, the rate of unemployment, new housing
starts, interest rates and household disposable income. Insured balances are excluded to the extent that no loss would arise in the
event of default by the customer.
Where the adjusted loss rates are different from the original estimate, there is an impact on the carrying value of trade receivables and the amount credited or charged on a net basis to operating expenses within the Consolidated Statement of Comprehensive Income. While cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less from inception, and \u2013 for the purpose of the Statement of Cash Flows \u2013 bank overdrafts. Bank overdrafts are shown within current liabilities in the balance sheet . Financial liabilities The Group classifies its financial liabilities as financial liabilities measured at amortised cost, which include the following items: \u2022 Bank borrowings, which are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the balance sheet \u2022 Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-350": { "value": "Financial assets The Group records all of its financial assets at amortised cost and has not classified any of its financial assets at fair value through profit and loss or other comprehensive income. The Group\u2019s financial assets comprise trade and other receivables and cash and cash equivalents in the balance sheet. These are non-derivative financial assets with fixed or determinable payments that are not quoted in an active market. They arise principally through the provision of goods and services to customers, but also incorporate other types of contractual monetary asset. They are initially recognised at fair value plus transaction costs that are directly attributable to their acquisition or issue and are subsequently carried at amortised cost using the effective interest rate method, less provision for impairment. Customer rebates are offset against receivable amounts in line with the terms of the customer agreements. The Group applies the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for trade receivables. Expected loss rates are derived based upon the payment profile of sales over the three-year period up to the reporting date, and the corresponding credit losses experienced. These rates are then adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of customers to settle receivables, including GDP, the rate of unemployment, new housing starts, interest rates and household disposable income. Insured balances are excluded to the extent that no loss would arise in the event of default by the customer.
Where the adjusted loss rates are different from the original estimate, there is an impact on the carrying value of trade receivables and
the amount credited or charged on a net basis to operating expenses within the Consolidated Statement of Comprehensive Income.
While cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss
was immaterial.
Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with
original maturities of three months or less from inception, and \u2013 for the purpose of the Statement of Cash Flows \u2013 bank overdrafts.
Bank overdrafts are shown within current liabilities in the balance sheet .
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-439": { "value": "While cash and cash equivalents are also subject to the impairment requirements of IFRS 9, the identified impairment loss was immaterial. Cash and cash equivalents includes cash in hand, deposits held at call with banks, other short-term highly liquid investments with original maturities of three months or less from inception, and \u2013 for the purpose of the Statement of Cash Flows \u2013 bank overdrafts. Bank overdrafts are shown within current liabilities in the balance sheet ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-352": { "value": "
Financial liabilities
The Group classifies its financial liabilities as financial liabilities measured at amortised cost, which include the following items:
\u2022 Bank borrowings, which are initially recognised at fair value net of any transaction costs directly attributable to the issue of the
instrument. Such interest-bearing liabilities are subsequently measured at amortised cost using the effective interest rate method,
which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in
the balance sheet
\u2022 Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at
amortised cost using the effective interest method.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-440": { "value": "Financial liabilities The Group classifies its financial liabilities as financial liabilities measured at amortised cost, which include the following items: \u2022 Bank borrowings, which are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the balance sheet \u2022 Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-400": { "value": "Financial liabilities The Group classifies its financial liabilities as financial liabilities measured at amortised cost, which include the following items: \u2022 Bank borrowings, which are initially recognised at fair value net of any transaction costs directly attributable to the issue of the instrument. Such interest-bearing liabilities are subsequently measured at amortised cost using the effective interest rate method, which ensures that any interest expense over the period to repayment is at a constant rate on the balance of the liability carried in the balance sheet \u2022 Trade payables and other short-term monetary liabilities, which are initially recognised at fair value and subsequently carried at amortised cost using the effective interest method. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-353": { "value": "
Taxation
Tax on the profit for both the current and prior periods comprises both current and deferred tax and is recognised in the Consolidated
Statement of Comprehensive Income, except to the extent that it relates to items recognised directly in equity.
Current tax is the expected tax payable on taxable income for the year, using tax rates that have been enacted at the balance sheet
date, and any adjustment to tax payable in respect of prior years.
The Group recognises a current tax asset in respect of relief claimed under the Patent Box when the inflow of economic benefits
arising from that asset is virtually certain, deemed to be the submission of a claim to HM Revenue and Customs.
Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the balance sheet differs from its
tax base, except for differences arising on:
\u2022 the initial recognition of goodwill;
\u2022 the initial recognition of an asset or liability in a transaction which is not a business combination, and at the time of the transaction
affects neither accounting nor taxable profit; and
\u2022 investments in subsidiaries and jointly controlled entities where the Group is able to control the timing of the reversal of the
difference and it is probable that the difference will not reverse in the foreseeable future.
Recognition of deferred tax assets is restricted to those instances where it is probable that future taxable profits will arise, against
which the difference can be utilised.
The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the reporting
date and are expected to apply when the deferred tax liabilities/assets are settled/recovered.
Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset current tax assets and liabilities
and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either:
\u2022 the same taxable Group company; or
\u2022 different Group entities, which intend either to settle current tax assets and liabilities on a net basis, or to realise the assets
and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets or liabilities are
expected to be settled or recovered.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-401": { "value": "Taxation Tax on the profit for both the current and prior periods comprises both current and deferred tax and is recognised in the Consolidated Statement of Comprehensive Income, except to the extent that it relates to items recognised directly in equity. Current tax is the expected tax payable on taxable income for the year, using tax rates that have been enacted at the balance sheet date, and any adjustment to tax payable in respect of prior years. The Group recognises a current tax asset in respect of relief claimed under the Patent Box when the inflow of economic benefits arising from that asset is virtually certain, deemed to be the submission of a claim to HM Revenue and Customs. Deferred tax assets and liabilities are recognised where the carrying amount of an asset or liability in the balance sheet differs from its tax base, except for differences arising on: \u2022 the initial recognition of goodwill; \u2022 the initial recognition of an asset or liability in a transaction which is not a business combination, and at the time of the transaction affects neither accounting nor taxable profit; and \u2022 investments in subsidiaries and jointly controlled entities where the Group is able to control the timing of the reversal of the difference and it is probable that the difference will not reverse in the foreseeable future. Recognition of deferred tax assets is restricted to those instances where it is probable that future taxable profits will arise, against which the difference can be utilised. The amount of the asset or liability is determined using tax rates that have been enacted or substantively enacted by the reporting date and are expected to apply when the deferred tax liabilities/assets are settled/recovered. Deferred tax assets and liabilities are offset when the Group has a legally enforceable right to offset current tax assets and liabilities and the deferred tax assets and liabilities relate to taxes levied by the same tax authority on either: \u2022 the same taxable Group company; or \u2022 different Group entities, which intend either to settle current tax assets and liabilities on a net basis, or to realise the assets and settle the liabilities simultaneously, in each future period in which significant amounts of deferred tax assets or liabilities are expected to be settled or recovered. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-354": { "value": "Provisions A provision is recognised in the balance sheet when the Group has a present legal or constructive obligation as a result of a past event, and it is probable that an outflow of economic benefits will be required to settle the obligation. If the effect is material, provisions are determined by discounting the expected future cash flows at a pre-tax rate that reflects current market assessments of the time value of money and, when appropriate, the risks specific to the liability. The Group has recognised provisions for liabilities of uncertain timing or amount in respect of leasehold dilapidations and warranty claims. The provision is measured at the best estimate of the expenditure required to settle the obligation at the reporting date, discounted at a pre-tax rate as described above. Dilapidations provisions represent the Directors\u2019 best estimate of the cost associated with the obligation using historical costs. Known specific obligations relating to repairs required or structural changes made to a building are recognised as soon as the timing and amount of the liability can be reliably estimated. Warranty provisions are recognised to cover known potential warranty issues. The provision represents the Directors\u2019 best estimate of the costs associated with these obligations.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForProvisionsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-355": { "value": "
Share capital
The Group\u2019s ordinary shares are classified as equity instruments.
", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-356": { "value": "Treasury shares Treasury shares are held by the Company and the Company\u2019s Employee Benefit Trust for the purpose of satisfying awards under the Group\u2019s various share-based payment schemes. Shares in relation to the Employee Benefit Trust are acquired from the market and are held in treasury until such time as they are issued to share scheme participants. Treasury shares held by the Company are acquired through the share buyback schemes. Any shares not yet issued to employees at the end of the reporting period are shown as treasury shares in the Financial Statements. Shares issued to employees are recognised on a first-in first-out basis. Under the terms of the trust deed, the Group is required to provide the trust with the necessary funding for the acquisition of the shares. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-357": { "value": "Dividends Dividends are recognised when they become legally payable. In the case of interim dividends to equity shareholders, this is when paid. In the case of final dividends, this is when approved by the Shareholders at the Annual General Meeting. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-358": { "value": "Retirement benefits: defined contribution scheme The Group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The amount charged to the Consolidated Statement of Comprehensive Income represents the contributions payable to the scheme in respect of the accounting period. The Group has no obligation to pay future pension benefits. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-359": { "value": "Foreign currency The Group\u2019s Financial Statements are presented in Sterling. For each entity, the Group determines the functional currency, and items included in the Financial Statements of each entity are measured using that functional currency. Transactions entered into by Group entities in a currency other than the currency of the primary economic environment in which they operate (their \u2018functional currency\u2019) are recorded at the prevailing rate when the transactions occur. Foreign currency monetary assets and liabilities are translated at the rates ruling at the reporting date. Exchange differences arising on the retranslation of unsettled monetary assets and liabilities are recognised immediately in the Consolidated Statement of Comprehensive Income. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-360": { "value": "Share-based payment transactions The Group has applied the requirements of IFRS 2 Share-based Payment. Equity-settled share-based payments are measured at fair value at the date of grant. The fair value is determined at the grant date using the Black-Scholes valuation model and equity-settled share-based payments are expensed on a straight-line basis over the vesting period, based upon the Company\u2019s estimate of the shares that will eventually vest and adjusted for the effect of non-market-based vesting conditions. Fair value is measured based on the value of options over shares on the date of grant and the likelihood of all, or part of, the option vesting. Current tax relief is available as shares vest based on the value at the date of vesting. A deferred tax asset is recognised at grant date based on the number of shares expected to be issued, at the value at which they are expected to be issued, proportioned in line with the vesting period. ", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-361": { "value": "
Alternative performance measures
The Group uses alternative performance measures alongside statutory measures to facilitate a better understanding of financial
performance and comparison with prior periods, and in order to provide audited financial information, against which the Group\u2019s bank
covenants, which are all measured on a pre-IFRS 16 basis, can be assessed.
EBITDA is defined as operating profit before depreciation and amortisation charges. Pre-IFRS 16 EBITDA is stated inclusive of
operating lease rentals under IAS 17 Leases.
Adjusted EBITDA, profits and earnings per share exclude non-underlying items. Adjusted profit measures allow users of the Financial
Statements to better understand financial performance in the year by removing certain material items of income and expense that are
unusual due to their nature or infrequency, thus facilitating better comparison with prior periods.
Covenants are assessed on a pre-IFRS 16 adjusted EBITDA, continuing basis.
2025 2024
\u00a3m \u00a3m
Operating profit
17.3
16.6
Depreciation and amortisation
27.4
25.3
EBITDA
44.7
41.9
Non-underlying items (Note 7)
6.8
6.2
Adjusted EBITDA
51.5
4 8 .1
Operating lease rentals under IAS 17
(18.8)
(16.3)
Pre-IFRS 16 adjusted EBITDA
32.7
31.8
Pre-IFRS 16 total net debt/(cash) is defined as total borrowings and deferred consideration less cash and cash equivalents, excluding
the impact of leases recognised under IFRS 16 Leases.
2025 2024
\u00a3m \u00a3m
Total net debt
98.2
62.5
Lease liabilities
(76.1)
(59.4)
Pre-IFRS 16 net debt/(cash)
22.1
3.1
", "dimensions": { "concept": "eurocellplc:DescriptionOfAccountingPolicyForAlternativePerformanceMeasures", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-362": { "value": "
2 CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS
The Group makes certain estimates and judgements regarding the future. Estimates and judgements are continually evaluated based
on historical experience and other factors, including expectations of future events, that are believed to be reasonable under the
circumstances. In the future, actual experience may differ from these estimates and judgements.
Critical estimates and judgements
The estimates and judgements that have a significant risk of causing a material adjustment to the carrying amounts of assets and
liabilities within the next financial year are discussed below.
Estimates
Acquisition accounting
Any contingent consideration included in the consideration payable for a business combination is recorded at fair value at the date of
acquisition. These fair values are generally based on risk-adjusted future cash flows discounted using appropriate post-tax discount
rates. The fair values are reviewed on a regular basis, and any changes are reflected in the income statement. The key sources of
estimation uncertainty are sales forecasts and discount rate. Refer to note 34 for further information and sensitivity analysis.
Judgements
Asset impairment
The right-of-use impairment charge arose in 2024 following a dispute with the landlord at a secondary warehouse in Derbyshire,
where there was significant deterioration to the flooring. Following legal advice, the Group terminated the lease. The landlord
contested the termination and issued proceedings for unpaid rent. The Group determined that the landlord issuing legal proceedings
represented an impairment trigger for the right-of-use asset, which had a net book value of \u00a33.2 million at that time. With the site not
in condition for use and the outcome of the dispute uncertain, the lease asset was impaired in full in 2024 (a non-cash item). Legal
and other costs relating to the dispute of \u00a30.4 million were incurred in 2025.
Non-underlying items
Categorisation of certain items as non-underlying items requires management judgement. In applying the Group\u2019s non-underlying
items policy, we have considered a number of key matters, as detailed in note 7.
", "dimensions": { "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-363": { "value": "3 FINANCIAL INSTRUMENTS \u2013 RISK MANAGEMENT The Group is exposed through its operations to the following financial risks: \u2022 credit risk \u2022 market risk \u2022 foreign exchange risk \u2022 liquidity risk. n common with all other businesses, the Group is exposed to risks that arise from its use of financial instruments. The Group does not consider there to be any significant concentration of risk. This note describes the Group\u2019s objectives, policies and processes for managing those risks and the methods used to measure them. Further quantitative information in respect of these risks is presented throughout these Financial Statements. There have been no substantive changes in the Group\u2019s exposure to financial instrument risks, its objectives, policies and processes for managing those risks, or the methods used to measure them from previous periods unless otherwise stated in this note. Principal financial instruments The principal financial instruments used by the Group, from which financial instrument risk arises, are as follows: \u2022 trade and other receivables \u2022 cash and cash equivalents \u2022 deferred and contingent consideration \u2022 trade and other payables \u2022 bank overdrafts \u2022 floating-rate bank loans \u2022 lease liabilities. The Group finances its activities using cash generated from operations and its Revolving Credit Facility. It does not use invoice discounting or any other financing facilities. The fair value for cash and cash equivalents is approximate to its book value. A summary of the financial instruments held by category is provided below:
2025 2024
Financial assets \u00a3m \u00a3m
Cash and cash equivalents
6.3
0.4
Trade and other receivables
43.1
35.2
Total financial assets
49.4
35.6
2025 2024
Financial liabilities \u00a3m \u00a3m
Trade and other payables
44.8
3 6.1
Contingent consideration
12.2
\u2013
Deferred consideration
0.7
\u2013
Lease liabilities
76.1
59.4
Bank overdrafts
\u2013
3.0
Borrowings
28.0
1.0
Total financial liabilities
161.8
99.5
The analysis above does not correspond to the values reported in the Consolidated Statement of Financial Position as excluded from the analysis above are assets and liabilities from which no future cash flows are expected to arise, including prepayments, other customer assets, rent-free periods on leased properties, and unamortised arrangement costs relating to the Group\u2019s borrowings. Impairment of financial assets Impairments of trade receivables are outlined in Note 19. No further impairments to financial assets are considered necessary. The Group applies the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for trade receivables. General objectives, policies and processes The Board has overall responsibility for the determination of the Group\u2019s risk management objectives and policies and, while retaining ultimate responsibility for them, it has delegated the authority for designing and operating processes that ensure the effective implementation of the objectives and policies to the Group\u2019s finance function. The Board receives monthly reports from the Chief Financial Officer through which it reviews the effectiveness of the processes put in place and the appropriateness of the objectives and policies it sets. These are then discussed at regular Board meetings. The overall objective of the Board is to set policies that seek to reduce risk as far as possible without unduly affecting the Group\u2019s competitiveness and flexibility. Further details regarding these policies are set out as follows. Credit risk Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk through its trade receivables arising from its normal commercial activities. It is Group policy, implemented locally, to assess the credit risk of new customers before entering into contracts. Existing credit risks associated with trade receivables are managed in line with Group policies as discussed in the financial assets section of accounting policies. Credit risk also arises from cash and cash equivalents and deposits with banks and financial institutions. This risk is mitigated by ensuring that deposits are only made with banks and financial institutions with a good rating issued by an industry-recognised independent third party (e.g. Standard and Poor\u2019s). At 31 December 2025 all cash was held with banks and financial institutions rated A or above. Further disclosures regarding financial assets are provided in Note 19. Market risk The Group is exposed to market risk from bank borrowings, which incur variable interest rate charges linked to base rate plus a margin. The Group\u2019s objective is to manage the interest cost of the Group within the constraints of its financial covenants and forecasts. It does this through regular reporting and monitoring of operating cash flows, effective working capital management and close controls over the authorisation of capital expenditure. The impact of a change in variable interest rates in line with historic movements of 2-3% would not have a material impact on the Group\u2019s finance expense. During 2025 and 2024, the Group\u2019s borrowings at a variable rate were denominated in Sterling. Further disclosures relating to bank borrowings are provided in Note 20. Foreign exchange risk Foreign exchange risk is the risk that the fair value of a financial instrument or future cash flow will fluctuate because of changes in foreign exchange rates. The Group\u2019s exposure to foreign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group manages its exposure to fluctuations in currency rates by wherever possible negotiating both purchases and sales to be denominated in Sterling. The profit or loss arising from likely changes in foreign exchange is not significant. Liquidity risk Liquidity risk arises from the Group\u2019s management of working capital and the finance charges and principal repayments on its debt instruments. It is the risk that the Group will encounter difficulty in meeting its financial obligations as they fall due. The Group\u2019s policy is to ensure that it will always have sufficient cash to allow it to meet its liabilities when they become due. To achieve this aim, cash flow forecasts are prepared and updated on a regular basis to ensure that the Group has adequate headroom in its facilities. The Board receives monthly updates on the Group\u2019s liquidity position and any issues are reported by exception. At the end of the financial year, the most recent cash flow projections indicated that the Group expected to have sufficient liquid resources to meet its obligations under all reasonably foreseeable circumstances. The following table sets out the contractual maturities (representing undiscounted contractual cash flows) of financial liabilities:
Between Between Between
Up to 3 3 and 12 1 and 2 2 and 5 Over
Total months months years years 5 years
At 31 December 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade and other payables
44.8
44.8
\u2013
\u2013
\u2013
\u2013
Contingent consideration
13.1
\u2013
3.8
5.1
4.2
\u2013
Deferred consideration
0.7
0.5
0.1
0.1
\u2013
\u2013
Lease liabilities
89.8
4.7
14.1
19.2
30.4
21.4
Borrowings
28.0
\u2013
\u2013
28.0
\u2013
\u2013
Total
176.4
50.0
18.0
52.4
34.6
21.4
Between Between Between
Up to 3 3 and 12 1 and 2 2 and 5 Over
Total months months years years 5 years
At 31 December 2024 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade and other payables
36.1
36.1
\u2013
\u2013
\u2013
\u2013
Lease liabilities
66.1
3.1
10.7
15.1
21.6
15.6
Bank overdrafts
3.0
3.0
\u2013
\u2013
\u2013
\u2013
Borrowings
1.0
\u2013
\u2013
\u2013
1.0
\u2013
Total
106.2
42.2
10.7
15.1
22.6
15.6
Excluded from the analysis above are assets and liabilities from which no future cash flows are expected to arise including rent-free periods on leased properties, deferred income and unamortised arrangement costs relating to the Group\u2019s borrowings.
Capital management
The Group\u2019s objective when managing capital, which is deemed to be total equity plus total debt and which was \u00a3209.3 million (2024:
\u00a3168.3 million) at the balance sheet date, is to safeguard the Group\u2019s ability to continue as a going concern, through the optimisation
of the debt and equity balance, and to maintain good headroom on its debt facilities and financial covenants. The Group manages its
capital structure and makes appropriate decisions in the light of current economic conditions and its strategic objectives.
The Board\u2019s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and sustain the
future development of the business.
The funding requirements of the Group are met by the utilisation of external borrowings, together with available cash.
A key objective of the Group\u2019s capital management is to maintain comfortable headroom over the covenants set out in its existing
facility agreements.
The financial covenants which are in place, all measured on a pre-IFRS 16 basis, are as follows:
\u2022 Leverage: the ratio of total net debt to consolidated adjusted EBITDA of any relevant period of not more than 3:1
\u2022 Interest cover: the ratio of adjusted EBITDA to net interest payable in respect of any relevant period of not less than 4:1.
Covenants are measured at half-year and year-end on a rolling 12-month basis. As at 31 December 2025, Leverage and Interest
Cover were 0.7:1 and 18:1 respectively (2024: 0.1:1 and 45:1). The Group operated well within the terms of its covenants throughout
the current and prior periods. The Group anticipates that it will comfortably meet all future covenant obligations.
The following table sets out the Group\u2019s foreign currency denominated monetary assets and monetary liabilities at the reporting date:
As at 31 December 2025
GBP EUR USD Total
\u00a3m \u00a3m \u00a3m \u00a3m
Trade and other receivables
43.0
0.1
\u2013
4 3.1
Cash and cash equivalents
6.1
0.2
\u2013
6.3
Lease liabilities
(75.9)
(0.2)
\u2013
(76.1)
Other interest-bearing borrowings
(28.0)
\u2013
\u2013
(28.0)
Trade and other payables
(44.4)
(0.4)
\u2013
(44.8)
(99.2)
(0.3)
\u2013
(99.5)
As at 31 December 2024
GBP EUR USD Total
\u00a3m \u00a3m \u00a3m \u00a3m
Trade and other receivables
35.0
0.2
\u2013
35.2
Cash and cash equivalents
0.3
0.1
\u2013
0.4
Bank overdrafts
(3.0)
\u2013
\u2013
(3.0)
Lease liabilities
(59.1)
(0.3)
\u2013
(59.4)
Other interest-bearing borrowings
(1.0)
\u2013
\u2013
(1.0)
Trade and other payables
(41.1)
(0.5)
\u2013
(41.6)
(68.9)
(0.5)
\u2013
(69.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-402": { "value": "
Principal financial instruments
The principal financial instruments used by the Group, from which financial instrument risk arises, are as follows:
\u2022 trade and other receivables
\u2022 cash and cash equivalents
\u2022 deferred and contingent consideration
\u2022 trade and other payables
\u2022 bank overdrafts
\u2022 floating-rate bank loans
\u2022 lease liabilities.
The Group finances its activities using cash generated from operations and its Revolving Credit Facility. It does not use invoice
discounting or any other financing facilities. The fair value for cash and cash equivalents is approximate to its book value.
A summary of the financial instruments held by category is provided below:
2025 2024
Financial assets \u00a3m \u00a3m
Cash and cash equivalents
6.3
0.4
Trade and other receivables
43.1
35.2
Total financial assets
49.4
35.6
2025 2024
Financial liabilities \u00a3m \u00a3m
Trade and other payables
44.8
3 6.1
Contingent consideration
12.2
\u2013
Deferred consideration
0.7
\u2013
Lease liabilities
76.1
59.4
Bank overdrafts
\u2013
3.0
Borrowings
28.0
1.0
Total financial liabilities
161.8
99.5
The analysis above does not correspond to the values reported in the Consolidated Statement of Financial Position as excluded
from the analysis above are assets and liabilities from which no future cash flows are expected to arise, including prepayments, other
customer assets, rent-free periods on leased properties, and unamortised arrangement costs relating to the Group\u2019s borrowings.
20 BORROWINGS
The book value and fair value of borrowings are as follows:
Book value Fair value Book value Fair value
2025 2025 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Non-current
Bank borrowings unsecured
27.7
27.7
0.5
0.5
Total borrowings
27.7
27.7
0.5
0.5
The Group has a \u00a375 million multi-currency revolving unsecured credit facility, which was refinanced in March 2026 and now matures
in February 2030. Interest is charged at an excess over base rate of between 1.5% and 2.5% per annum and is dependent upon the
ratio of total net debt to consolidated EBITDA (on a pre-IFRS16 basis). Following the extension of the facility, \u00a30.9 million of costs will
be capitalised within borrowings and released to the Consolidated Statement of Comprehensive Income within finance expense over
the period of the facility.
Borrowings of \u00a328.0 million were drawn down at 31 December 2025 (2024: \u00a31.0 million). The average drawdown on the facility
during the year ended 31 December 2025 was \u00a328.1 million (2024: \u00a32.3 million). Total unamortised costs of \u00a30.3 million as at
31 December 2025 are presented as a deduction to borrowings (2024: \u00a30.5 million).
The bank borrowings outstanding at 31 December 2025 are classified as non-current liabilities as they relate to committed facilities
available to the Group until 2030. The book value and fair value are not considered to be materially different.
All of the Group\u2019s borrowings are denominated in Sterling. Details of the Company\u2019s banking covenants are given in Note 3.
The analysis of repayments on the combined borrowings as at 31 December is as follows:
2025 2024
\u00a3m \u00a3m
Within one year or repayable on demand
\u2013
\u2013
Between one and two years
28.0
\u2013
Between two and five years
\u2013
1.0
28.0
1.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-403": { "value": "Credit risk Credit risk is the risk of financial loss to the Group if a customer or counterparty to a financial instrument fails to meet its contractual obligations. The Group is mainly exposed to credit risk through its trade receivables arising from its normal commercial activities. It is Group policy, implemented locally, to assess the credit risk of new customers before entering into contracts. Existing credit risks associated with trade receivables are managed in line with Group policies as discussed in the financial assets section of accounting policies. Credit risk also arises from cash and cash equivalents and deposits with banks and financial institutions. This risk is mitigated by ensuring that deposits are only made with banks and financial institutions with a good rating issued by an industry-recognised independent third party (e.g. Standard and Poor\u2019s). At 31 December 2025 all cash was held with banks and financial institutions rated A or above. Further disclosures regarding financial assets are provided in Note 19. ", "dimensions": { "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-405": { "value": "Market risk The Group is exposed to market risk from bank borrowings, which incur variable interest rate charges linked to base rate plus a margin. The Group\u2019s objective is to manage the interest cost of the Group within the constraints of its financial covenants and forecasts. It does this through regular reporting and monitoring of operating cash flows, effective working capital management and close controls over the authorisation of capital expenditure. The impact of a change in variable interest rates in line with historic movements of 2-3% would not have a material impact on the Group\u2019s finance expense. During 2025 and 2024, the Group\u2019s borrowings at a variable rate were denominated in Sterling. Further disclosures relating to bank borrowings are provided in Note 20. Foreign exchange risk Foreign exchange risk is the risk that the fair value of a financial instrument or future cash flow will fluctuate because of changes in foreign exchange rates. The Group\u2019s exposure to foreign exchange risk arises when individual Group entities enter into transactions denominated in a currency other than their functional currency. The Group manages its exposure to fluctuations in currency rates by wherever possible negotiating both purchases and sales to be denominated in Sterling. The profit or loss arising from likely changes in foreign exchange is not significant. ", "dimensions": { "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-404": { "value": "
Liquidity risk
Liquidity risk arises from the Group\u2019s management of working capital and the finance charges and principal repayments on its debt
instruments. It is the risk that the Group will encounter difficulty in meeting its financial obligations as they fall due.
The Group\u2019s policy is to ensure that it will always have sufficient cash to allow it to meet its liabilities when they become due.
To achieve this aim, cash flow forecasts are prepared and updated on a regular basis to ensure that the Group has adequate
headroom in its facilities. The Board receives monthly updates on the Group\u2019s liquidity position and any issues are reported
by exception.
At the end of the financial year, the most recent cash flow projections indicated that the Group expected to have sufficient liquid
resources to meet its obligations under all reasonably foreseeable circumstances.
The following table sets out the contractual maturities (representing undiscounted contractual cash flows) of financial liabilities:
Between Between Between
Up to 3 3 and 12 1 and 2 2 and 5 Over
Total months months years years 5 years
At 31 December 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade and other payables
44.8
44.8
\u2013
\u2013
\u2013
\u2013
Contingent consideration
13.1
\u2013
3.8
5.1
4.2
\u2013
Deferred consideration
0.7
0.5
0.1
0.1
\u2013
\u2013
Lease liabilities
89.8
4.7
14.1
19.2
30.4
21.4
Borrowings
28.0
\u2013
\u2013
28.0
\u2013
\u2013
Total
176.4
50.0
18.0
52.4
34.6
21.4
Between Between Between
Up to 3 3 and 12 1 and 2 2 and 5 Over
Total months months years years 5 years
At 31 December 2024 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade and other payables
36.1
36.1
\u2013
\u2013
\u2013
\u2013
Lease liabilities
66.1
3.1
10.7
15.1
21.6
15.6
Bank overdrafts
3.0
3.0
\u2013
\u2013
\u2013
\u2013
Borrowings
1.0
\u2013
\u2013
\u2013
1.0
\u2013
Total
106.2
42.2
10.7
15.1
22.6
15.6
Excluded from the analysis above are assets and liabilities from which no future cash flows are expected to arise including rent-free
periods on leased properties, deferred income and unamortised arrangement costs relating to the Group\u2019s borrowings.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-431": { "value": "The following table sets out the contractual maturities (representing undiscounted contractual cash flows) of financial liabilities:
Between Between Between
Up to 3 3 and 12 1 and 2 2 and 5 Over
Total months months years years 5 years
At 31 December 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade and other payables
44.8
44.8
\u2013
\u2013
\u2013
\u2013
Contingent consideration
13.1
\u2013
3.8
5.1
4.2
\u2013
Deferred consideration
0.7
0.5
0.1
0.1
\u2013
\u2013
Lease liabilities
89.8
4.7
14.1
19.2
30.4
21.4
Borrowings
28.0
\u2013
\u2013
28.0
\u2013
\u2013
Total
176.4
50.0
18.0
52.4
34.6
21.4
Between Between Between
Up to 3 3 and 12 1 and 2 2 and 5 Over
Total months months years years 5 years
At 31 December 2024 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Trade and other payables
36.1
36.1
\u2013
\u2013
\u2013
\u2013
Lease liabilities
66.1
3.1
10.7
15.1
21.6
15.6
Bank overdrafts
3.0
3.0
\u2013
\u2013
\u2013
\u2013
Borrowings
1.0
\u2013
\u2013
\u2013
1.0
\u2013
Total
106.2
42.2
10.7
15.1
22.6
15.6
Excluded from the analysis above are assets and liabilities from which no future cash flows are expected to arise including rent-free periods on leased properties, deferred income and unamortised arrangement costs relating to the Group\u2019s borrowings. ", "dimensions": { "concept": "ifrs-full:MaturityAnalysisForNonderivativeFinancialLiabilities", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-406": { "value": "Capital management The Group\u2019s objective when managing capital, which is deemed to be total equity plus total debt and which was \u00a3209.3 million (2024: \u00a3168.3 million) at the balance sheet date, is to safeguard the Group\u2019s ability to continue as a going concern, through the optimisation of the debt and equity balance, and to maintain good headroom on its debt facilities and financial covenants. The Group manages its capital structure and makes appropriate decisions in the light of current economic conditions and its strategic objectives. The Board\u2019s policy is to maintain a strong capital base so as to maintain investor, creditor and market confidence and sustain the future development of the business. The funding requirements of the Group are met by the utilisation of external borrowings, together with available cash. A key objective of the Group\u2019s capital management is to maintain comfortable headroom over the covenants set out in its existing facility agreements. The financial covenants which are in place, all measured on a pre-IFRS 16 basis, are as follows: \u2022 Leverage: the ratio of total net debt to consolidated adjusted EBITDA of any relevant period of not more than 3:1 \u2022 Interest cover: the ratio of adjusted EBITDA to net interest payable in respect of any relevant period of not less than 4:1. Covenants are measured at half-year and year-end on a rolling 12-month basis. As at 31 December 2025, Leverage and Interest Cover were 0.7:1 and 18:1 respectively (2024: 0.1:1 and 45:1). The Group operated well within the terms of its covenants throughout the current and prior periods. The Group anticipates that it will comfortably meet all future covenant obligations. The following table sets out the Group\u2019s foreign currency denominated monetary assets and monetary liabilities at the reporting date:
As at 31 December 2025
GBP EUR USD Total
\u00a3m \u00a3m \u00a3m \u00a3m
Trade and other receivables
43.0
0.1
\u2013
4 3.1
Cash and cash equivalents
6.1
0.2
\u2013
6.3
Lease liabilities
(75.9)
(0.2)
\u2013
(76.1)
Other interest-bearing borrowings
(28.0)
\u2013
\u2013
(28.0)
Trade and other payables
(44.4)
(0.4)
\u2013
(44.8)
(99.2)
(0.3)
\u2013
(99.5)
As at 31 December 2024
GBP EUR USD Total
\u00a3m \u00a3m \u00a3m \u00a3m
Trade and other receivables
35.0
0.2
\u2013
35.2
Cash and cash equivalents
0.3
0.1
\u2013
0.4
Bank overdrafts
(3.0)
\u2013
\u2013
(3.0)
Lease liabilities
(59.1)
(0.3)
\u2013
(59.4)
Other interest-bearing borrowings
(1.0)
\u2013
\u2013
(1.0)
Trade and other payables
(41.1)
(0.5)
\u2013
(41.6)
(68.9)
(0.5)
\u2013
(69.4)
", "dimensions": { "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-364": { "value": "
4 REVENUE
Revenue arises from:
2025 2024
\u00a3m \u00a3m
Sale of goods
403.5
357.9
External revenue by destination:
2025 2024
\u00a3m \u00a3m
United Kingdom
399.0
353.1
European Union
3.4
4.1
Rest of World
1.1
0.7
403.5
357.9
There are no customers with sales in excess of 10% of total Group revenues.
Revenue is disclosed net of other customer asset amortisation and related expenses in the year of \u00a31.4 million (2024: \u00a31.5 million).
Further details are provided in Note 19.
", "dimensions": { "concept": "ifrs-full:DisclosureOfRevenueExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-407": { "value": "There are no customers with sales in excess of 10% of total Group revenues. ", "dimensions": { "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-365": { "value": "
5 AUDITORS REMUNERATION
Total amounts payable to the Group\u2019s auditors were as follows:
2025 2024
\u00a3000 \u00a3000
Audit of these Financial Statements
112
112
Amounts receivable by auditors and their associates in respect of:
Audit of Financial Statements of subsidiaries pursuant to legislation
318
254
Audit-related assurance services
50
77
480
443
The 2025 fees were payable to Deloitte LLP. All 2024 fees were payable to PricewaterhouseCoopers LLP.
6 EXPENSES BY NATURE
2025 2024
\u00a3m \u00a3m
Depreciation of property, plant and equipment (Note 14)
10.1
9.6
Depreciation of right-of-use assets (Note 15)
16.0
14.4
Amortisation of intangible assets (Note 16)
1.3
1.3
Impairment of property, plant and equipment and right-of-use assets
\u2013
3.3
Other non-underlying operating expenses (Note 7)
6.8
3.0
Cost of inventories purchased in the year
183.8
153.2
Other variable costs of production
14.4
16.4
Employee benefits expense (Note 8)
97.7
89.2
Short-term lease rentals
2.1
2.2
Other operating costs
54.0
48.7
Total cost of sales, distribution costs and administration expenses
386.2
341.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-408": { "value": "5 AUDITORS REMUNERATION Total amounts payable to the Group\u2019s auditors were as follows:
2025 2024
\u00a3000 \u00a3000
Audit of these Financial Statements
112
112
Amounts receivable by auditors and their associates in respect of:
Audit of Financial Statements of subsidiaries pursuant to legislation
318
254
Audit-related assurance services
50
77
480
443
The 2025 fees were payable to Deloitte LLP. All 2024 fees were payable to PricewaterhouseCoopers LLP. ", "dimensions": { "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-432": { "value": "6 EXPENSES BY NATURE
2025 2024
\u00a3m \u00a3m
Depreciation of property, plant and equipment (Note 14)
10.1
9.6
Depreciation of right-of-use assets (Note 15)
16.0
14.4
Amortisation of intangible assets (Note 16)
1.3
1.3
Impairment of property, plant and equipment and right-of-use assets
\u2013
3.3
Other non-underlying operating expenses (Note 7)
6.8
3.0
Cost of inventories purchased in the year
183.8
153.2
Other variable costs of production
14.4
16.4
Employee benefits expense (Note 8)
97.7
89.2
Short-term lease rentals
2.1
2.2
Other operating costs
54.0
48.7
Total cost of sales, distribution costs and administration expenses
386.2
341.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-409": { "value": "
2025 2024
\u00a3m \u00a3m
Depreciation of property, plant and equipment (Note 14)
10.1
9.6
Depreciation of right-of-use assets (Note 15)
16.0
14.4
Amortisation of intangible assets (Note 16)
1.3
1.3
Impairment of property, plant and equipment and right-of-use assets
\u2013
3.3
Other non-underlying operating expenses (Note 7)
6.8
3.0
Cost of inventories purchased in the year
183.8
153.2
Other variable costs of production
14.4
16.4
Employee benefits expense (Note 8)
97.7
89.2
Short-term lease rentals
2.1
2.2
Other operating costs
54.0
48.7
Total cost of sales, distribution costs and administration expenses
386.2
341.3
14 PROPERTY, PLANT AND EQUIPMENT
Office
Freehold Leasehold Plant and Motor equipment Assets under
property improvements machinery vehicles and fixtures construction Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
Balance at 1 January 2024
9.0
\u2013
73.1
1.2
\u2013
7. 0
90.3
Additions
\u2013
\u2013
6.4
0.3
\u2013
3.9
10.6
Disposals
\u2013
\u2013
(1.5)
(0.1)
\u2013
\u2013
(1.6)
Transfers
1.2
\u2013
2.3
\u2013
\u2013
(3.5)
\u2013
Balance at 31 December 2024
10.2
\u2013
80.3
1.4
\u2013
7.4
99.3
Additions
0.1
\u2013
9.1
0.5
0.1
1.8
11.6
Added on acquisition
\u2013
\u2013
0.8
0.5
0.1
\u2013
1.4
Disposals
\u2013
\u2013
(0.6)
(0.1)
\u2013
\u2013
(0.7)
Transfers
\u2013
\u2013
3.1
\u2013
\u2013
(3.1)
\u2013
Balance at 31 December 2025
10.3
\u2013
92.7
2.3
0.2
6.1
111.6
Accumulated depreciation and impairment
Balance at 1 January 2024
2.1
\u2013
27. 5
0.8
\u2013
\u2013
30.4
Charge for the year
0.3
\u2013
9.0
0.3
\u2013
\u2013
9.6
Disposals
\u2013
\u2013
(1.1)
(0.1)
\u2013
\u2013
(1.2)
Balance at 31 December 2024
2.4
\u2013
35.4
1.0
\u2013
\u2013
38.8
Charge for the year
0.3
\u2013
9.2
0.5
0.1
\u2013
10.1
Disposals
\u2013
\u2013
(0.4)
(0.1)
\u2013
\u2013
(0.5)
Balance at 31 December 2025
2.7
\u2013
44.2
1.4
0.1
\u2013
48.4
Net book value
At 31 December 2025
7.6
\u2013
48.5
0.9
0.1
6.1
63.2
At 31 December 2024
7.8
\u2013
44.9
0.4
\u2013
7. 4
60.5
Included within freehold property is non-depreciable land of \u00a32.3 million (31 December 2024: \u00a32.3 million). There is no restriction of title, nor equipment pledged as security for liabilities included with property, plant and equipment.", "dimensions": { "concept": "ifrs-full:DisclosureOfDepreciationAndAmortisationExpenseExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-366": { "value": "
7 NON-UNDERLYING ITEMS
Amounts included in the Consolidated Statement of Comprehensive Income are as follows:
2025 2024
\u00a3m \u00a3m
Strategic IT expenses
4.2
2.2
Restructuring costs
1.8
\u2013
Acquisition costs
0.4
0.8
Asset impairment charges and related expenses
0.4
3.2
Non-underlying operating expenses
6.8
6.2
Taxation
(1.6)
(1.3)
Impact on profit after tax
5.2
4.9
Strategic IT expenses
Strategic IT expenses of \u00a34.2 million (2024: \u00a32.2 million) relate to costs incurred on strategic IT projects involving \u2018Software-as-a-
Service\u2019 arrangements and internal resourcing costs, which are expensed as incurred rather than being capitalised as intangible
assets (see Note 1).
Such items are considered to be non-underlying in nature because they relate to multi-year programmes to deliver strategic IT
implementations, which are material in size. Strategic IT projects include the replacement of our Enterprise Resource Planning (\u2018ERP\u2019)
system, including a new trade counter system for the Branch Network. The expected non-underlying cost of the system replacement
is in the region of \u00a313 million over the 2024\u201327 period.
Restructuring costs
A restructuring of the Branch Network was completed in April 2025, with the removal of a layer of regional operational management,
a reduction in the size of the salesforce and closure of a small number of underperforming branches. Further restructuring work was
also completed in Operations and Shared Services. In total, 53 roles were impacted at a cost of \u00a31.8 million, comprising redundancy
costs and related asset impairments.
Acquisition costs
In March 2025, the Group completed the acquisition of the Alunet Group. In total, acquisition-related expenses of \u00a31.2 million were
incurred in the process, comprising deal advisory, legal and due diligence costs.
Asset impairment
The right-of-use asset impairment charge arose in 2024 following a dispute with the landlord at a secondary warehouse in Derbyshire,
where there was significant deterioration to the flooring. Following legal advice, the Group terminated the lease. The landlord
contested the termination and issued proceedings for unpaid rent. The Group determined that the landlord issuing legal proceedings
represented an impairment trigger for the right-of-use asset, which had a net book value of \u00a33.2 million at that time. With the site not
currently in condition for use and the outcome of the dispute uncertain, the lease asset has been impaired in full (a non-cash item).
Legal and other costs relating to the dispute of \u00a30.4 million were incurred in 2025.
Impact on cash flow
Of the \u00a36.8 million non-underlying expenses recognised, \u00a36.1 million was settled in cash at 31 December 2025 and \u00a30.2 million
related to non-cash impairment charges. The remaining \u00a30.5 million will be settled within the next twelve months.
\u00a33.0 million of the non-underlying expenses incurred in 2024 were settled in cash at 31 December 2025. The remaining \u00a33.2 million
related to non-cash impairment charges.
", "dimensions": { "concept": "eurocellplc:DisclosureOfNonUnderlyingItems", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-367": { "value": "
8 EMPLOYEE BENEFITS EXPENSE
2025 2024
\u00a3m \u00a3m
Staff costs (including Directors) comprise:
Wages and salaries
83.2
76.3
Share-based payments
1.0
1.5
Social security costs
10.5
8.7
Other pension costs
3.0
2.7
97.7
89.2
The average monthly number of employees, including Directors, during the year was as follows:
2025 2024
No. No.
Production
803
726
Office and administration
535
437
Distribution
903
904
2,241
2,067
Key management personnel compensation and Directors\u2019 remuneration
Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities
of the Group, which is considered to be the Directors of the Company.
2025 2024
\u00a3m \u00a3m
Emoluments
1.3
1.3
Share-based payments
0.7
\u2013
Pension and other post-employment benefit costs
\u2013
\u2013
2.0
1.3
Directors\u2019 remuneration is set out in the Remuneration Report on pages 88 to 106. The highest paid Director received remuneration,
including share options exercised, of \u00a31,162,000 (2024: \u00a3476,000).
During the year, retirement benefits were accruing to three Directors in respect of defined contribution pension schemes (2024: two).
The value of contributions paid to a defined contribution pension scheme in respect of the highest paid Director amounted to \u00a322,000
(2024: \u00a321,000).
During the current year, 439,036 share options were exercised by Directors of the Group (2024: of which nil) of which 410,447
options were exercised by the highest paid director (2024: nil).
During the year, no long-term benefits were issued, nor any termination payments made.
The Group\u2019s policy for consulting with, sharing information with, and encouraging the involvement of employees is discussed on
pages 64 to 73.
", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-410": { "value": "Key management personnel compensation and Directors\u2019 remuneration Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Group, which is considered to be the Directors of the Company.
2025 2024
\u00a3m \u00a3m
Emoluments
1.3
1.3
Share-based payments
0.7
\u2013
Pension and other post-employment benefit costs
\u2013
\u2013
2.0
1.3
Directors\u2019 remuneration is set out in the Remuneration Report on pages 88 to 106. The highest paid Director received remuneration, including share options exercised, of \u00a31,162,000 (2024: \u00a3476,000). During the year, retirement benefits were accruing to three Directors in respect of defined contribution pension schemes (2024: two). The value of contributions paid to a defined contribution pension scheme in respect of the highest paid Director amounted to \u00a322,000 (2024: \u00a321,000). During the current year, 439,036 share options were exercised by Directors of the Group (2024: of which nil) of which 410,447 options were exercised by the highest paid director (2024: nil). During the year, no long-term benefits were issued, nor any termination payments made. The Group\u2019s policy for consulting with, sharing information with, and encouraging the involvement of employees is discussed on pages 64 to 73. Transactions with key management personnel Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Company, which is considered to be the Directors of the Company. The remuneration of key management personnel of the Group is disclosed on pages 88 to 106. ", "dimensions": { "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-368": { "value": "
9 SEGMENTAL INFORMATION
The Group organises itself into a number of operating segments that offer different products and services. They are managed
separately because each business requires different technology and marketing strategies. Internal reporting provided to the chief
operating decision-maker, which has been identified as the executive management team including the Chief Executive and the
Chief Financial Officer, reflects this structure.
The Group has aggregated its operating segments into four reported segments, as these business units have similar products,
production processes, types of customer, methods of distribution, regulatory environments, and economic characteristics:
\u2022 Profiles \u2013 extrusion and sale of PVC window and building products to the new and replacement window market across the UK.
This segment includes Vista Panels, S&S Plastics and Eurocell Recycle North
\u2022 Building Plastics \u2013 sale of plastic building materials through the Branch Network, substantially all in the UK
\u2022 Alunet \u2013 sale of aluminium window and composite door products to the new and replacement market in the UK. This segment
includes Alunet Systems, Comp Door, JDUK and UK Doors (Midlands)
\u2022 Corporate \u2013 represents costs relating to the ultimate parent company and includes the assets and related amortisation in respect
of acquired intangible assets.
Inter-segmental sales, which are eliminated on consolidation, are transacted on an arms\u2019 length basis and relate to manufactured
products distributed by the Building Plastics division.
Building
Profiles Plastics Alunet Corporate Total
2025 2025 2025 2025 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue
Total revenue
208.2
210.5
46.7
\u2013
465.4
Inter-segmental revenue
(61.5)
(0.4)
\u2013
\u2013
(61.9)
Total revenue from external customers
146.7
210.1
46.7
\u2013
403.5
Adjusted EBITDA
30.5
14.3
5.8
0.9
51.5
Amortisation of intangible assets
\u2013
\u2013
\u2013
(1.3)
(1.3)
Depreciation of property, plant and equipment
(6.8)
(1.6)
(0.7)
(1.0)
(10.1)
Depreciation of right-of-use assets
(6.3)
(9.3)
(0.3)
(0.1)
(16.0)
Adjusted operating profit/(loss)
17.4
3.4
4.8
(1.5)
24.1
Non-underlying operating expenses
(3.4)
(3.0)
\u2013
(0.4)
(6.8)
Operating profit/(loss)
14.0
0.4
4.8
(1.9)
17.3
Finance expense
(5.1)
Profit before tax
12.2
Building
Profiles Plastics Alunet Corporate Total
2024 2024 2024 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Revenue
Total revenue
209.8
212.3
\u2013
\u2013
422.1
Inter-segmental revenue
(63.7)
(0.5)
\u2013
\u2013
(64.2)
Total revenue from external customers
146.1
211.8
\u2013
\u2013
3 57. 9
Adjusted EBITDA
33.3
15.7
\u2013
(0.9)
4 8.1
Amortisation of intangible assets
\u2013
\u2013
\u2013
(1.3)
(1.3)
Depreciation of property, plant and equipment
(7.5)
(1.3)
\u2013
(0.8)
(9.6)
Depreciation of right-of-use assets
(6.4)
( 7. 9 )
\u2013
(0 .1)
(14.4)
Adjusted operating profit/(loss)
19.4
6.5
\u2013
(3.1)
22.8
Non-underlying operating expenses
(4.8)
(1.4)
\u2013
\u2013
(6.2)
Operating profit/(loss)
14.6
5.1
\u2013
(3.1)
16.6
Finance expense
(2.8)
Profit before tax
13.8
Building
Profiles Plastics Alunet Corporate Total
2025 2025 2025 2025 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Additions to plant, property, equipment and intangible assets
5.7
4.0
1.1
1.0
11.8
Segment assets
128.6
94.3
49.0
15.9
287.8
Segment liabilities
(58.5)
(57.3)
(11.0)
(18.5)
(145.3)
Borrowings
(27.7)
Deferred tax liability
(10.0)
Total liabilities
(183.0)
Total net assets
104.8
Building
Profiles Plastics Alunet Corporate Total
2024 2024 2024 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Additions to plant, property, equipment and intangible assets
7.1
2.7
\u2013
0.9
10.7
Segment assets
122.3
84.0
\u2013
17.5
223.8
Segment liabilities
(53.2)
(48.9)
\u2013
( 7.2 )
(109.3)
Borrowings
(0.5)
Deferred tax liability
(8.6)
Total liabilities
(118.4)
Total net assets
105.4
Geographical information
Non-current Non-current
Revenue
1
assets
Revenue
1
assets
2025 2025 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m
United Kingdom
401.3
175.6
355.8
129.4
Republic of Ireland
2
2.2
\u2013
2.1
\u2013
Total
403.5
175.6
3 5 7.9
129.4
1 Revenue stated at location of point of sale.
2 The net book value of non-current assets in the Republic of Ireland was less than \u00a350,000 in both years.
", "dimensions": { "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-411": { "value": "Geographical information
Non-current Non-current
Revenue
1
assets
Revenue
1
assets
2025 2025 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m
United Kingdom
401.3
175.6
355.8
129.4
Republic of Ireland
2
2.2
\u2013
2.1
\u2013
Total
403.5
175.6
3 5 7.9
129.4
1 Revenue stated at location of point of sale. 2 The net book value of non-current assets in the Republic of Ireland was less than \u00a350,000 in both years.", "dimensions": { "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-369": { "value": "
10 FINANCE EXPENSE
2025 2024
\u00a3m \u00a3m
Finance expense
Bank borrowings
1.9
0.7
Interest on lease liabilities
2.9
2.1
Unwinding of discounting
0.3
\u2013
Total finance expense
5.1
2.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-441": { "value": "10 FINANCE EXPENSE
2025 2024
\u00a3m \u00a3m
Finance expense
Bank borrowings
1.9
0.7
Interest on lease liabilities
2.9
2.1
Unwinding of discounting
0.3
\u2013
Total finance expense
5.1
2.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-412": { "value": "10 FINANCE EXPENSE
2025 2024
\u00a3m \u00a3m
Finance expense
Bank borrowings
1.9
0.7
Interest on lease liabilities
2.9
2.1
Unwinding of discounting
0.3
\u2013
Total finance expense
5.1
2.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-433": { "value": "10 FINANCE EXPENSE
2025 2024
\u00a3m \u00a3m
Finance expense
Bank borrowings
1.9
0.7
Interest on lease liabilities
2.9
2.1
Unwinding of discounting
0.3
\u2013
Total finance expense
5.1
2.8
", "dimensions": { "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-370": { "value": "
11 TAXATION
2025 2024
\u00a3m \u00a3m
Current tax expense
Current tax on profits for the year
2.4
3.0
Adjustments in respect of prior years
(0.4)
(0.3)
Total current tax
2.0
2.7
Deferred tax expense
Origination and reversal of temporary differences
0.8
0.4
Adjustment in respect of prior years
(0.2)
0.2
Total deferred tax
0.6
0.6
Total tax expense
2.6
3.3
The reasons for the difference between the actual current tax charge for the year and the standard rate of corporation tax in the
United Kingdom applied to profits for the year are as follows:
2025 2024
\u00a3m \u00a3m
Profit before tax
12.2
13.8
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
3.1
3.4
Taxation effect of:
Expenses not deductible for tax purposes
0.6
0.6
Patent Box claims
(0.5)
(0.4)
Deferred tax impact of share-based payments
\u2013
0.4
Adjustment in respect of prior years
(0.4)
(0.3)
Tax effect of accelerated capital allowances
(0.8)
(1.0)
Current tax expense
2.0
2.7
The reasons for the difference between the total tax charge for the year and the standard rate of corporation tax in the
United Kingdom applied to profits for the year are as follows:
2025 2024
\u00a3m \u00a3m
Profit before tax
12.2
13.8
Expected tax charge based on the standard rate of corporation tax in the UK of 25% (2024: 25%)
3.1
3.4
Taxation effect of:
Expenses not deductible for tax purposes
0.4
0.4
Patent Box claims
(0.5)
(0.4)
Derecognition of trading losses
0.2
\u2013
Adjustments in respect of prior years
(0.6)
(0.1)
Total tax expense
2.6
3.3
Some expenses incurred, such as certain legal and entertainment costs, are not allowable for tax purposes and are, therefore,
not deducted from taxable income when calculating the Group\u2019s tax liability.
Capital allowances are tax reliefs for the expenditure the Group makes on fixed assets. The difference between the accounting
treatment of fixed assets for tax and accounting purposes gives rise to temporary differences recognised within deferred tax.
The Group recognises a current tax asset in respect of relief claimed under the Patent Box when the inflow of economic benefits
arising from that asset is virtually certain, deemed to be the submission of a claim to HM Revenue and Customs. Under the
Patent Box regime, tax relief is available on relevant profits from the sales of goods covered by qualifying Intellectual Property rights,
held by Eurocell Profiles Ltd.
Changes in tax rates and factors affecting the future tax charge
There was no change to the rate of UK corporation tax in the year.
There are no material uncertain tax provisions.
Tax included in Other Comprehensive Income
The tax charge arising on share-based payments within Other Comprehensive Income is \u00a3nil (2024: \u00a3nil).
Based on the current investment plans of the Group, and assuming the rates of capital allowances on capital expenditure continue
into the future, there is little prospect of any significant part of the deferred tax liability becoming payable over the next three years.
Tax residency
Eurocell plc and its subsidiaries are all registered in the United Kingdom and are resident in the UK for tax purposes, except as
described below.
The Group has two branches in the Republic of Ireland, with combined annual revenues of \u00a32.2 million (2024: \u00a32.1 million), total
assets of less than \u00a350,000 (2024: less than \u00a350,000) and seven full-time employees (2024: nine full-time employees). For tax
purposes, these two trading locations form a single branch within Eurocell Building Plastics Limited and, therefore, any profits
generated are subject to tax in the Republic of Ireland. Profits generated during the year contribute less than 5% of the overall Group
profits (2024: less than 5%). The tax charge in relation to the Group\u2019s Republic of Ireland operations in 2025 is \u20ac570 (2024: \u20ac600) and
tax payments of \u20ac570 were made during the year (2024: \u20ac600). The reasons for the difference between the tax charge for the year
and the standard rate of corporation tax in Ireland applied to the profits for the year is due to utilisation of losses brought forward.
No deferred tax assets are recognised on unutilised losses due to the uncertainty of future profits in the Republic of Ireland
(2024: none).
24 DEFERRED TAX The movement in the net deferred tax liability is as follows:
2025 2024
\u00a3m \u00a3m
At 1 January
8.6
8.0
Charged to Statement of Comprehensive Income
0.6
0.6
Added on acquisition
0.8
\u2013
At 31 December
10.0
8.6
Deferred tax assets have been recognised in respect of all tax losses and other temporary differences giving rise to deferred tax assets where the Directors believe it is probable that these assets will be recovered. There are no unrecognised deferred tax assets. The vast majority of the deferred tax liability is expected to unwind over a period of greater than one year. The movements in deferred tax assets and liabilities (prior to the offsetting of balances within the same jurisdiction as permitted by IAS 12) during the year, together with amounts recognised in the Consolidated Statement of Comprehensive Income and amounts recognised in Other Comprehensive Income are as follows:
Statement of
Comprehensive
Asset Liability Net Income Equity
2025 2025 2025 2025 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Accelerated capital allowances
\u2013
(9.7)
(9.7)
(0.5)
\u2013
Intangible fixed assets
\u2013
(0.9)
(0.9)
0.1
\u2013
Other temporary differences
0.6
\u2013
0.6
(0.2)
\u2013
Net tax assets/(liabilities)
0.6
(10.6)
(10.0)
(0.6)
\u2013
Statement of
Comprehensive
Asset Liability Net Income Equity
2024 2024 2024 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Accelerated capital allowances
\u2013
(8.9)
(8.9)
(1.1)
\u2013
Intangible fixed assets
\u2013
(0.5)
(0.5)
0.2
\u2013
Other temporary differences
0.8
\u2013
0.8
0.3
\u2013
Net tax assets/(liabilities)
0.8
(9.4)
(8.6)
(0.6)
\u2013
Amounts within Other Comprehensive Income due to be settled in greater than one year are not material and, therefore, no further
disclosure has been provided. Other temporary differences relate to the tax impact of share-based payment transactions expected
to reverse within one to three years. During the year, tax losses of \u00a30.6 million were derecognised with a deferred tax impact of
\u00a30.2 million.
Based on the current investment plans of the Group, and assuming the rates of capital allowances on capital expenditure continue
into the future, the vast majority of the deferred tax liability is expected to unwind over a period of greater than one year.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-371": { "value": "12 EARNINGS PER SHARE Basic earnings per share is calculated by dividing the net profit for the year attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year, excluding treasury shares. Adjusted earnings per share excludes the impact of non-underlying items. Diluted earnings per share is calculated by adjusting the earnings and number of shares for the effects of dilutive options. In the event that a loss is recorded for the period, share options are not considered to have a dilutive effect. During the year, the Company completed the \u00a315 million share buyback launched in January 2024. A new buyback of up to \u00a35 million was launched in March 2025. As at 31 December 2025, the cash outflow in regard to these schemes and treasury shares purchased totalled \u00a36 million (2024: \u00a314.5 million) and equivalent of 3,331,218 shares (2024: 10,287,011).
2025 2024
\u00a3m \u00a3m
Profit attributable to ordinary shareholders excluding non-underlying items
14.8
15.4
Profit attributable to ordinary shareholders
9.6
10.5
2025 2024
Number Number
Weighted average number of shares \u2013 basic
100,739,059
106,455,702
Dilutive impact of share options granted
1,097,003
1,339,708
Weighted average number of shares \u2013 diluted
101,836,062
107,795,410
2025 2024
Pence Pence
Basic earnings per share
9.5
9.8
Adjusted basic earnings per share
14.6
14.4
Diluted earnings per share
9.4
9.7
Adjusted diluted earnings per share
14.5
14.3
", "dimensions": { "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-413": { "value": "Basic earnings per share is calculated by dividing the net profit for the year attributable to ordinary shareholders by the weighted average number of ordinary shares outstanding during the year, excluding treasury shares. Adjusted earnings per share excludes the impact of non-underlying items. Diluted earnings per share is calculated by adjusting the earnings and number of shares for the effects of dilutive options. In the event that a loss is recorded for the period, share options are not considered to have a dilutive effect.", "dimensions": { "concept": "ifrs-full:DescriptionOfAccountingPolicyForEarningsPerShareExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-372": { "value": "
13 DIVIDENDS
2025 2024
\u00a3m \u00a3m
Dividends paid during the year
Interim dividend for 2025 of 2.3p per share (2024: 2.2p per share)
2.3
2.3
Final dividend for 2024 of 3.9p per share (2023: 3.5p per share)
3.9
3.8
6.2
6 .1
Dividends proposed
Final dividend for 2025 of 4.1p per share
4.1
\u2013
Final dividend for 2024 of 3.9p per share
\u2013
4.0
4.1
4.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfDividendsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-414": { "value": "0.041", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-415": { "value": "0.039", "decimals": 3, "dimensions": { "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2024-01-01T00:00:00/2025-01-01T00:00:00", "unit": "iso4217:GBP/xbrli:shares" } }, "fact-373": { "value": "
14 PROPERTY, PLANT AND EQUIPMENT
Office
Freehold Leasehold Plant and Motor equipment Assets under
property improvements machinery vehicles and fixtures construction Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
Balance at 1 January 2024
9.0
\u2013
73.1
1.2
\u2013
7. 0
90.3
Additions
\u2013
\u2013
6.4
0.3
\u2013
3.9
10.6
Disposals
\u2013
\u2013
(1.5)
(0.1)
\u2013
\u2013
(1.6)
Transfers
1.2
\u2013
2.3
\u2013
\u2013
(3.5)
\u2013
Balance at 31 December 2024
10.2
\u2013
80.3
1.4
\u2013
7.4
99.3
Additions
0.1
\u2013
9.1
0.5
0.1
1.8
11.6
Added on acquisition
\u2013
\u2013
0.8
0.5
0.1
\u2013
1.4
Disposals
\u2013
\u2013
(0.6)
(0.1)
\u2013
\u2013
(0.7)
Transfers
\u2013
\u2013
3.1
\u2013
\u2013
(3.1)
\u2013
Balance at 31 December 2025
10.3
\u2013
92.7
2.3
0.2
6.1
111.6
Accumulated depreciation and impairment
Balance at 1 January 2024
2.1
\u2013
27. 5
0.8
\u2013
\u2013
30.4
Charge for the year
0.3
\u2013
9.0
0.3
\u2013
\u2013
9.6
Disposals
\u2013
\u2013
(1.1)
(0.1)
\u2013
\u2013
(1.2)
Balance at 31 December 2024
2.4
\u2013
35.4
1.0
\u2013
\u2013
38.8
Charge for the year
0.3
\u2013
9.2
0.5
0.1
\u2013
10.1
Disposals
\u2013
\u2013
(0.4)
(0.1)
\u2013
\u2013
(0.5)
Balance at 31 December 2025
2.7
\u2013
44.2
1.4
0.1
\u2013
48.4
Net book value
At 31 December 2025
7.6
\u2013
48.5
0.9
0.1
6.1
63.2
At 31 December 2024
7.8
\u2013
44.9
0.4
\u2013
7. 4
60.5
Included within freehold property is non-depreciable land of \u00a32.3 million (31 December 2024: \u00a32.3 million).
There is no restriction of title, nor equipment pledged as security for liabilities included with property, plant and equipment.
", "dimensions": { "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-416": { "value": "
15 RIGHT-OF-USE ASSETS
Office
Leasehold Motor equipment
improvements vehicles and fixtures Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cost
Balance at 1 January 2024
70.3
25.0
0.3
95.6
Additions
11.2
5.7
\u2013
16.9
Disposals
(3.9)
( 7.2)
\u2013
(11.1)
Balance at 31 December 2024
77.6
23.5
0.3
101.4
Additions
19.7
10.3
\u2013
30.0
Added on acquisition
2.9
0.4
\u2013
3.3
Disposals
(10.0)
(2.9)
\u2013
(12.9)
Balance at 31 December 2025
90.2
31.3
0.3
121.8
Accumulated depreciation and impairment
Balance at 1 January 2024
27.6
12.8
0.1
40.5
Charge for the year
9.4
5.0
\u2013
14.4
Impairment charges
3.3
\u2013
\u2013
3.3
Disposals
(3.9)
( 7.2)
\u2013
(11.1)
Balance at 31 December 2024
36.4
10.6
0.1
47.1
Charge for the year
10.4
5.6
\u2013
16.0
Transfers
(10.1)
(2.8)
\u2013
(12.9)
Balance at 31 December 2025
36.7
13.4
0.1
50.2
Net book value
At 31 December 2025
53.5
17.9
0.2
71.6
At 31 December 2024
41.2
12.9
0.2
54.3
Impairment charges of \u00a33.3 million in 2024 related to the impairment of right-of-use properties, of which \u00a33.2 million was classified as
non-underlying (see Note 7).
See Note 22 for details of lease liabilities.
22 LEASE LIABILITIES
2025 2024
\u00a3m \u00a3m
Lease liabilities
Current
14.4
12.5
Non-current
61.7
46.9
Total discounted lease liabilities at 31 December
76.1
59.4
2025 2024
\u00a3m \u00a3m
Maturity analysis
\u2013 Less than one year
18.8
14.2
\u2013 One to five years
49.6
36.3
\u2013 More than five years
21.4
15.6
Total undiscounted lease liabilities at 31 December
89.8
66.1
2025 2024
\u00a3m \u00a3m
Finance expense
Interest on lease liabilities
2.9
2.1
See Note 15 for details of right-of-use assets.
", "dimensions": { "concept": "ifrs-full:DisclosureOfLeasesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-374": { "value": "15 RIGHT-OF-USE ASSETS
Office
Leasehold Motor equipment
improvements vehicles and fixtures Total
\u00a3m \u00a3m \u00a3m \u00a3m
Cost
Balance at 1 January 2024
70.3
25.0
0.3
95.6
Additions
11.2
5.7
\u2013
16.9
Disposals
(3.9)
( 7.2)
\u2013
(11.1)
Balance at 31 December 2024
77.6
23.5
0.3
101.4
Additions
19.7
10.3
\u2013
30.0
Added on acquisition
2.9
0.4
\u2013
3.3
Disposals
(10.0)
(2.9)
\u2013
(12.9)
Balance at 31 December 2025
90.2
31.3
0.3
121.8
Accumulated depreciation and impairment
Balance at 1 January 2024
27.6
12.8
0.1
40.5
Charge for the year
9.4
5.0
\u2013
14.4
Impairment charges
3.3
\u2013
\u2013
3.3
Disposals
(3.9)
( 7.2)
\u2013
(11.1)
Balance at 31 December 2024
36.4
10.6
0.1
47.1
Charge for the year
10.4
5.6
\u2013
16.0
Transfers
(10.1)
(2.8)
\u2013
(12.9)
Balance at 31 December 2025
36.7
13.4
0.1
50.2
Net book value
At 31 December 2025
53.5
17.9
0.2
71.6
At 31 December 2024
41.2
12.9
0.2
54.3
Impairment charges of \u00a33.3 million in 2024 related to the impairment of right-of-use properties, of which \u00a33.2 million was classified as non-underlying (see Note 7). See Note 22 for details of lease liabilities. ", "dimensions": { "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-375": { "value": "
16 INTANGIBLE ASSETS
Technology Customer Marketing
Software -based -related -related Goodwill Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
Balance at 1 January 2024
3.5
1.5
7.0
6.3
16.6
34.9
Additions
0 .1
\u2013
\u2013
\u2013
\u2013
0.1
Transfers
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Balance at 31 December 2024
3.6
1.5
7.0
6.3
16.6
35.0
Additions
0.2
\u2013
\u2013
\u2013
\u2013
0.2
Added on acquisition
\u2013
\u2013
2.0
\u2013
25.3
27.3
Balance at 31 December 2025
3.8
1.5
9.0
6.3
41.9
62.5
Accumulated amortisation
Balance at 1 January 2024
1.6
0.9
6.8
4.0
5.8
19.1
Charge for the year
0.5
0.1
0.2
0.5
\u2013
1.3
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Balance at 31 December 2024
2.1
1.0
7.0
4.5
5.8
20.4
Charge for the year
0.5
0.1
0.2
0.5
\u2013
1.3
Balance at 31 December 2025
2.6
1.1
7.2
5.0
5.8
21.7
Net book value
At 31 December 2025
1.2
0.4
1.8
1.3
36.1
40.8
At 31 December 2024
1.5
0.5
\u2013
1.8
10.8
14.6
There are no internally-generated intangible assets.
", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-417": { "value": "16 INTANGIBLE ASSETS
Technology Customer Marketing
Software -based -related -related Goodwill Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
Balance at 1 January 2024
3.5
1.5
7.0
6.3
16.6
34.9
Additions
0 .1
\u2013
\u2013
\u2013
\u2013
0.1
Transfers
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Balance at 31 December 2024
3.6
1.5
7.0
6.3
16.6
35.0
Additions
0.2
\u2013
\u2013
\u2013
\u2013
0.2
Added on acquisition
\u2013
\u2013
2.0
\u2013
25.3
27.3
Balance at 31 December 2025
3.8
1.5
9.0
6.3
41.9
62.5
Accumulated amortisation
Balance at 1 January 2024
1.6
0.9
6.8
4.0
5.8
19.1
Charge for the year
0.5
0.1
0.2
0.5
\u2013
1.3
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Balance at 31 December 2024
2.1
1.0
7.0
4.5
5.8
20.4
Charge for the year
0.5
0.1
0.2
0.5
\u2013
1.3
Balance at 31 December 2025
2.6
1.1
7.2
5.0
5.8
21.7
Net book value
At 31 December 2025
1.2
0.4
1.8
1.3
36.1
40.8
At 31 December 2024
1.5
0.5
\u2013
1.8
10.8
14.6
There are no internally-generated intangible assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-434": { "value": "16 INTANGIBLE ASSETS
Technology Customer Marketing
Software -based -related -related Goodwill Total
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cost
Balance at 1 January 2024
3.5
1.5
7.0
6.3
16.6
34.9
Additions
0 .1
\u2013
\u2013
\u2013
\u2013
0.1
Transfers
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Balance at 31 December 2024
3.6
1.5
7.0
6.3
16.6
35.0
Additions
0.2
\u2013
\u2013
\u2013
\u2013
0.2
Added on acquisition
\u2013
\u2013
2.0
\u2013
25.3
27.3
Balance at 31 December 2025
3.8
1.5
9.0
6.3
41.9
62.5
Accumulated amortisation
Balance at 1 January 2024
1.6
0.9
6.8
4.0
5.8
19.1
Charge for the year
0.5
0.1
0.2
0.5
\u2013
1.3
Disposals
\u2013
\u2013
\u2013
\u2013
\u2013
\u2013
Balance at 31 December 2024
2.1
1.0
7.0
4.5
5.8
20.4
Charge for the year
0.5
0.1
0.2
0.5
\u2013
1.3
Balance at 31 December 2025
2.6
1.1
7.2
5.0
5.8
21.7
Net book value
At 31 December 2025
1.2
0.4
1.8
1.3
36.1
40.8
At 31 December 2024
1.5
0.5
\u2013
1.8
10.8
14.6
There are no internally-generated intangible assets.", "dimensions": { "concept": "ifrs-full:DisclosureOfGoodwillExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-376": { "value": "
17 IMPAIRMENT
For the purpose of impairment testing, goodwill is allocated to Cash-generating Units (\u2018CGUs\u2019) as follows:
2025 2024
\u00a3m \u00a3m
Eurocell Building Plastics
5.1
5.1
Eurocell Profiles
3.3
3.3
Vista Panels
2.2
2.2
S&S Plastics
0.2
0.2
Alunet Group
25.3
\u2013
36.1
10.8
CGUs are determined with reference to the smallest identifiable groups of assets that generate cash flows independently of other
groups of assets, with reference to the business or product sectors in which they operate and CGUs are smaller than the disclosed
segments. Impairment of goodwill is not considered at an individual branch level (\u2018Building Plastics: CGU\u2019) as acquired goodwill is
not separately identifiable on that basis.
The recoverable amounts of the CGUs have been determined from \u2018value-in-use\u2019 calculations, which have been predicated on
discounted pre-tax cash flow projections based on a three-year business plan approved by the Board. These projections are based
on all available information and growth rates do not exceed growth rates achieved in prior periods.
The key assumptions in preparing these forecasts are in line with the Group\u2019s published strategy, which includes continuing to open
new branches and increasing sales of windows and doors through the Branch Network.
The cash flow forecasts take into consideration the factors in relation to climate change as discussed in the Sustainability Report
section of the Strategic Report on pages 20 to 35. Management has considered the impact of a rise in global temperatures of 2.0
degrees Celsius. In conclusion, the Group believes the impact on cash flows would be broadly neutral, on the basis that any negative
impact of the transition to a low-carbon society would be offset by both the increased recycling of PVC windows and government
legislation to reduce emissions through the replacement of old windows with newer windows with better thermal qualities (such as
the Future Homes Standard), both long-term drivers of growth for the business. The Group continues to replace and upgrade its
fleet of extruders and vehicles as part of its normal maintenance capex cycle and, therefore, does not anticipate any risk of asset
obsolescence or significant additional costs in this scenario.
All of the Group\u2019s CGUs operate principally in the UK Repair, Maintenance and Improvements market, and all are funded through a
combination of retained earnings and the Group\u2019s Revolving Credit Facility. The strategic decision-making timeframe is also consistent
across all CGUs. Consequently, the key assumptions detailed below are applied consistently across each CGU:
2025 2024
\u00a3m \u00a3m
Period on which management-approved forecasts are based (years)
3
3
Discount rate (pre-tax)
11%
14%
Profit growth rate in perpetuity
2%
2%
The period on which management-approved forecasts are based is consistent with the Board\u2019s strategic planning timeframe.
The discount rate reflects an estimate of the Group\u2019s pre-tax Weighted Average Cost of Capital, based on past experience and
sector-weighted assumptions. The profit growth rate in perpetuity is consistent with the average annual growth in UK Gross Domestic
Product from 1956 (source: Office for National Statistics).
Goodwill is considered to have an indefinite useful life.
The Group assessed the recoverable amount in respect of goodwill for each CGU to be greater than the carrying amount and,
therefore, no impairment arises. No reasonably possible change in assumptions would result in an impairment for these CGUs.
Sensitivities
The following sales reduction or discount rate percentage would reduce headroom on each CGU to nil:
2025
2024
Sales
Discount rate
Sales
Discount rate
Eurocell Building Plastics
83%
67%
77%
47%
Eurocell Profiles
47%
35%
71%
41%
Vista Panels
77%
75%
79%
56%
S&S Plastics
35%
20%
24%
14%
Alunet
51%
24%
\u2013
\u2013
", "dimensions": { "concept": "ifrs-full:DisclosureOfImpairmentOfAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-377": { "value": "18 INVENTORIES
2025 2024
\u00a3m \u00a3m
Raw materials
5.9
6.8
Work in progress
5.4
4.4
Finished goods and goods for resale
42.3
36.0
53.6
47. 2
All inventories are carried at cost less a provision to take account of slow-moving and obsolete items. At 31 December 2025, the inventory provision amounted to \u00a35.3 million (2024: \u00a33.7 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfInventoriesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-378": { "value": "
19 TRADE AND OTHER RECEIVABLES
2025 2024
\u00a3m \u00a3m
Trade receivables
46.1
3 7.7
Less: provision for impairment of trade receivables
(1.6)
(1.2)
Less: provision for rebates payable
(2.6)
(1.9)
Net trade receivables
41.9
34.6
Other customer assets
2.7
2.3
Prepayments
6.1
8.3
Other receivables
1.2
0.6
Total trade and other receivables
51.9
45.8
Trade receivables are non-interest-bearing and are generally on 30 days\u2019 credit. The fair values of trade and other receivables
classified as financial assets are not materially different to their carrying values.
Other customer assets are amortised over the period in which revenue pertaining to those costs is recognised, which on average is
four years. Additions of \u00a31.3 million were recognised during the year (2024: \u00a31.2 million), and amounts amortised against revenue
were \u00a31.0 million (2024: \u00a30.8 million).
The Group applies the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance
for all financial assets. In measuring expected credit losses for trade receivables, receivables have been grouped based on shared
characteristics and days past due. Insured balances are excluded to the extent that no loss would arise in the event of default by
the customer.
Expected loss rates are derived based upon the payment profile of sales over a three-year period before 31 December 2025, and
the corresponding credit losses experienced. These rates are then adjusted to reflect current and forward-looking information on
macroeconomic factors affecting the ability of customers to settle receivables, GDP, the rate of unemployment, new housing starts,
interest rates and household disposable income.
The closing loss allowances for trade receivables as at 31 December reconcile to the opening loss allowances as follows:
Trade receivables
2025 2024
\u00a3m \u00a3m
At 1 January
1.2
1.2
Charged during the year
1.0
0.8
Added on acquisition
0.2
\u2013
Released or utilised during the year
(0.7)
(0.7)
Receivables written off during the year as uncollectible
(0.1)
(0.1)
At 31 December
1.6
1.2
Trade receivables are written off where there is no reasonable expectation of recovery. Indicators that there is no reasonable
expectation of recovery include, amongst others, the failure of a debtor to engage in a repayment plan with the Group, and a failure
to make contractual payments for a period of greater than 120 days past due.
Impairment losses on trade receivables are presented as net impairment losses within operating profit. Subsequent recoveries
of amounts previously written off are credited against the same line item.
More than 30 More than 60 More than 90 More than 120
Current days past due days past due days past due days past due Total
At 31 December 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected loss rate
1%
8%
29%
78%
77%
3%
Gross carrying amount
\u2013 trade receivables
41.7
2.6
0.5
0.1
1.2
4 6.1
Loss allowance
0.3
0.2
0.1
0.1
0.9
1.6
More than 30 More than 60 More than 90 More than 120
Current days past due days past due days past due days past due Total
At 31 December 2024 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected loss rate
1%
15%
45%
78%
78%
3%
Gross carrying amount
\u2013 trade receivables
35.1
1.5
0.2
0.1
0.8
3 7.7
Loss allowance
0.1
0.2
0.1
0.1
0.7
1.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-435": { "value": "19 TRADE AND OTHER RECEIVABLES
2025 2024
\u00a3m \u00a3m
Trade receivables
46.1
3 7.7
Less: provision for impairment of trade receivables
(1.6)
(1.2)
Less: provision for rebates payable
(2.6)
(1.9)
Net trade receivables
41.9
34.6
Other customer assets
2.7
2.3
Prepayments
6.1
8.3
Other receivables
1.2
0.6
Total trade and other receivables
51.9
45.8
Trade receivables are non-interest-bearing and are generally on 30 days\u2019 credit. The fair values of trade and other receivables classified as financial assets are not materially different to their carrying values. Other customer assets are amortised over the period in which revenue pertaining to those costs is recognised, which on average is four years. Additions of \u00a31.3 million were recognised during the year (2024: \u00a31.2 million), and amounts amortised against revenue were \u00a31.0 million (2024: \u00a30.8 million). The Group applies the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for all financial assets. In measuring expected credit losses for trade receivables, receivables have been grouped based on shared characteristics and days past due. Insured balances are excluded to the extent that no loss would arise in the event of default by the customer. Expected loss rates are derived based upon the payment profile of sales over a three-year period before 31 December 2025, and the corresponding credit losses experienced. These rates are then adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of customers to settle receivables, GDP, the rate of unemployment, new housing starts, interest rates and household disposable income.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-418": { "value": "19 TRADE AND OTHER RECEIVABLES
2025 2024
\u00a3m \u00a3m
Trade receivables
46.1
3 7.7
Less: provision for impairment of trade receivables
(1.6)
(1.2)
Less: provision for rebates payable
(2.6)
(1.9)
Net trade receivables
41.9
34.6
Other customer assets
2.7
2.3
Prepayments
6.1
8.3
Other receivables
1.2
0.6
Total trade and other receivables
51.9
45.8
Trade receivables are non-interest-bearing and are generally on 30 days\u2019 credit. The fair values of trade and other receivables classified as financial assets are not materially different to their carrying values. Other customer assets are amortised over the period in which revenue pertaining to those costs is recognised, which on average is four years. Additions of \u00a31.3 million were recognised during the year (2024: \u00a31.2 million), and amounts amortised against revenue were \u00a31.0 million (2024: \u00a30.8 million). The Group applies the simplified approach to measuring expected credit losses, which uses a lifetime expected loss allowance for all financial assets. In measuring expected credit losses for trade receivables, receivables have been grouped based on shared characteristics and days past due. Insured balances are excluded to the extent that no loss would arise in the event of default by the customer. Expected loss rates are derived based upon the payment profile of sales over a three-year period before 31 December 2025, and the corresponding credit losses experienced. These rates are then adjusted to reflect current and forward-looking information on macroeconomic factors affecting the ability of customers to settle receivables, GDP, the rate of unemployment, new housing starts, interest rates and household disposable income.", "dimensions": { "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-442": { "value": "
More than 30 More than 60 More than 90 More than 120
Current days past due days past due days past due days past due Total
At 31 December 2025 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected loss rate
1%
8%
29%
78%
77%
3%
Gross carrying amount
\u2013 trade receivables
41.7
2.6
0.5
0.1
1.2
4 6.1
Loss allowance
0.3
0.2
0.1
0.1
0.9
1.6
More than 30 More than 60 More than 90 More than 120
Current days past due days past due days past due days past due Total
At 31 December 2024 \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Expected loss rate
1%
15%
45%
78%
78%
3%
Gross carrying amount
\u2013 trade receivables
35.1
1.5
0.2
0.1
0.8
3 7.7
Loss allowance
0.1
0.2
0.1
0.1
0.7
1.2
", "dimensions": { "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-379": { "value": "20 BORROWINGS The book value and fair value of borrowings are as follows:
Book value Fair value Book value Fair value
2025 2025 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m
Non-current
Bank borrowings unsecured
27.7
27.7
0.5
0.5
Total borrowings
27.7
27.7
0.5
0.5
The Group has a \u00a375 million multi-currency revolving unsecured credit facility, which was refinanced in March 2026 and now matures in February 2030. Interest is charged at an excess over base rate of between 1.5% and 2.5% per annum and is dependent upon the ratio of total net debt to consolidated EBITDA (on a pre-IFRS16 basis). Following the extension of the facility, \u00a30.9 million of costs will be capitalised within borrowings and released to the Consolidated Statement of Comprehensive Income within finance expense over the period of the facility. Borrowings of \u00a328.0 million were drawn down at 31 December 2025 (2024: \u00a31.0 million). The average drawdown on the facility during the year ended 31 December 2025 was \u00a328.1 million (2024: \u00a32.3 million). Total unamortised costs of \u00a30.3 million as at 31 December 2025 are presented as a deduction to borrowings (2024: \u00a30.5 million). The bank borrowings outstanding at 31 December 2025 are classified as non-current liabilities as they relate to committed facilities available to the Group until 2030. The book value and fair value are not considered to be materially different. All of the Group\u2019s borrowings are denominated in Sterling. Details of the Company\u2019s banking covenants are given in Note 3. The analysis of repayments on the combined borrowings as at 31 December is as follows:
2025 2024
\u00a3m \u00a3m
Within one year or repayable on demand
\u2013
\u2013
Between one and two years
28.0
\u2013
Between two and five years
\u2013
1.0
28.0
1.0
", "dimensions": { "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-381": { "value": "
21 TRADE AND OTHER PAYABLES
2025 2024
\u00a3m \u00a3m
Current liabilities
Trade payables
38.3
30.8
Other tax and social security
6.0
5.5
Other payables
1.0
0.9
Accruals and deferred income
8.7
8.0
Total current trade and other payables
54.0
45.2
Book values approximate to fair value at 31 December 2025 and 31 December 2024.
", "dimensions": { "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-443": { "value": "21 TRADE AND OTHER PAYABLES
2025 2024
\u00a3m \u00a3m
Current liabilities
Trade payables
38.3
30.8
Other tax and social security
6.0
5.5
Other payables
1.0
0.9
Accruals and deferred income
8.7
8.0
Total current trade and other payables
54.0
45.2
Book values approximate to fair value at 31 December 2025 and 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredIncomeExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-436": { "value": "21 TRADE AND OTHER PAYABLES
2025 2024
\u00a3m \u00a3m
Current liabilities
Trade payables
38.3
30.8
Other tax and social security
6.0
5.5
Other payables
1.0
0.9
Accruals and deferred income
8.7
8.0
Total current trade and other payables
54.0
45.2
Book values approximate to fair value at 31 December 2025 and 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherCurrentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-419": { "value": "21 TRADE AND OTHER PAYABLES
2025 2024
\u00a3m \u00a3m
Current liabilities
Trade payables
38.3
30.8
Other tax and social security
6.0
5.5
Other payables
1.0
0.9
Accruals and deferred income
8.7
8.0
Total current trade and other payables
54.0
45.2
Book values approximate to fair value at 31 December 2025 and 31 December 2024.", "dimensions": { "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-380": { "value": "
23 PROVISIONS
Dilapidations and
environmental Warranty
provisions provisions Total
\u00a3m \u00a3m \u00a3m
At 1 January 2024
1.3
\u2013
1.3
Charged to Statement of Comprehensive Income
0.4
\u2013
0.4
Utilised
\u2013
\u2013
\u2013
At 31 December 2024
1.7
\u2013
1.7
Charged to Statement of Comprehensive Income
0.3
0.2
0.5
Added on acquisition
0.1
\u2013
0.1
Utilised
\u2013
\u2013
\u2013
At 31 December 2025
2 .1
0.2
2.3
Current
0.5
\u2013
0.5
Non-current
1.6
0.2
1.8
At 31 December 2025
2 .1
0.2
2.3
Dilapidations and environmental provisions
Under property lease agreements, the Group has obligations to maintain all properties to the standard prevailed at the inception of
the respective leases. The provision represents the Directors best estimate of the costs associated with this obligation by applying
historical information based on past events to estimate a cost per sq ft for individual properties and applying a risk-free rate to
discount these future cash flows.
The timing of the utilisation of the provision is variable dependent on the lease expiry dates of the properties concerned, which
vary between one and ten years. Based on the lease expiry, 25% of the provision (2024: 26%) would be utilised in less than one
year, however, we predominately remain in existing locations with refurbishments carried out. Based on our business strategy, we
only intend to exit or relocate a minimal number of branches during 2026, therefore, only anticipate utilisation of the provision to be
approximately \u00a30.1 million in the short term.
Warranty provisions
The Group makes provision to cover known potential warranty issues. The current provision is in relation to sales of garden
rooms and extensions, and represents the Directors\u2019 best estimate of the costs associated with this obligation. The provision
at 31 December 2025 is \u00a3158,000 (2024: \u00a327,000).
The timing of the utilisation is variable depending on the circumstances of each individual claim under warranty.
", "dimensions": { "concept": "ifrs-full:DisclosureOfProvisionsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-446": { "value": "23 PROVISIONS
Dilapidations and
environmental Warranty
provisions provisions Total
\u00a3m \u00a3m \u00a3m
At 1 January 2024
1.3
\u2013
1.3
Charged to Statement of Comprehensive Income
0.4
\u2013
0.4
Utilised
\u2013
\u2013
\u2013
At 31 December 2024
1.7
\u2013
1.7
Charged to Statement of Comprehensive Income
0.3
0.2
0.5
Added on acquisition
0.1
\u2013
0.1
Utilised
\u2013
\u2013
\u2013
At 31 December 2025
2 .1
0.2
2.3
Current
0.5
\u2013
0.5
Non-current
1.6
0.2
1.8
At 31 December 2025
2 .1
0.2
2.3
Dilapidations and environmental provisions Under property lease agreements, the Group has obligations to maintain all properties to the standard prevailed at the inception of the respective leases. The provision represents the Directors best estimate of the costs associated with this obligation by applying historical information based on past events to estimate a cost per sq ft for individual properties and applying a risk-free rate to discount these future cash flows. The timing of the utilisation of the provision is variable dependent on the lease expiry dates of the properties concerned, which vary between one and ten years. Based on the lease expiry, 25% of the provision (2024: 26%) would be utilised in less than one year, however, we predominately remain in existing locations with refurbishments carried out. Based on our business strategy, we only intend to exit or relocate a minimal number of branches during 2026, therefore, only anticipate utilisation of the provision to be approximately \u00a30.1 million in the short term. Warranty provisions The Group makes provision to cover known potential warranty issues. The current provision is in relation to sales of garden rooms and extensions, and represents the Directors\u2019 best estimate of the costs associated with this obligation. The provision at 31 December 2025 is \u00a3158,000 (2024: \u00a327,000). The timing of the utilisation is variable depending on the circumstances of each individual claim under warranty. 28 CONTINGENT ASSETS AND LIABILITIES The Group has entered into a cross-guarantee arrangement to cover the bank borrowings of all other Group companies in the event of default. As at 31 December 2025, the bank borrowings were \u00a328.0 million (2024: \u00a31.0 million). The Group had no other material contingent assets or liabilities (31 December 2024: \u00a3nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfOtherProvisionsContingentLiabilitiesAndContingentAssetsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-444": { "value": "
24 DEFERRED TAX
The movement in the net deferred tax liability is as follows:
2025 2024
\u00a3m \u00a3m
At 1 January
8.6
8.0
Charged to Statement of Comprehensive Income
0.6
0.6
Added on acquisition
0.8
\u2013
At 31 December
10.0
8.6
Deferred tax assets have been recognised in respect of all tax losses and other temporary differences giving rise to deferred tax
assets where the Directors believe it is probable that these assets will be recovered. There are no unrecognised deferred tax assets.
The vast majority of the deferred tax liability is expected to unwind over a period of greater than one year.
The movements in deferred tax assets and liabilities (prior to the offsetting of balances within the same jurisdiction as permitted by
IAS 12) during the year, together with amounts recognised in the Consolidated Statement of Comprehensive Income and amounts
recognised in Other Comprehensive Income are as follows:
Statement of
Comprehensive
Asset Liability Net Income Equity
2025 2025 2025 2025 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Accelerated capital allowances
\u2013
(9.7)
(9.7)
(0.5)
\u2013
Intangible fixed assets
\u2013
(0.9)
(0.9)
0.1
\u2013
Other temporary differences
0.6
\u2013
0.6
(0.2)
\u2013
Net tax assets/(liabilities)
0.6
(10.6)
(10.0)
(0.6)
\u2013
Statement of
Comprehensive
Asset Liability Net Income Equity
2024 2024 2024 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Accelerated capital allowances
\u2013
(8.9)
(8.9)
(1.1)
\u2013
Intangible fixed assets
\u2013
(0.5)
(0.5)
0.2
\u2013
Other temporary differences
0.8
\u2013
0.8
0.3
\u2013
Net tax assets/(liabilities)
0.8
(9.4)
(8.6)
(0.6)
\u2013
Amounts within Other Comprehensive Income due to be settled in greater than one year are not material and, therefore, no further disclosure has been provided. Other temporary differences relate to the tax impact of share-based payment transactions expected to reverse within one to three years. During the year, tax losses of \u00a30.6 million were derecognised with a deferred tax impact of \u00a30.2 million. Based on the current investment plans of the Group, and assuming the rates of capital allowances on capital expenditure continue into the future, the vast majority of the deferred tax liability is expected to unwind over a period of greater than one year.", "dimensions": { "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-420": { "value": "24 DEFERRED TAX The movement in the net deferred tax liability is as follows:
2025 2024
\u00a3m \u00a3m
At 1 January
8.6
8.0
Charged to Statement of Comprehensive Income
0.6
0.6
Added on acquisition
0.8
\u2013
At 31 December
10.0
8.6
Deferred tax assets have been recognised in respect of all tax losses and other temporary differences giving rise to deferred tax assets where the Directors believe it is probable that these assets will be recovered. There are no unrecognised deferred tax assets. The vast majority of the deferred tax liability is expected to unwind over a period of greater than one year. The movements in deferred tax assets and liabilities (prior to the offsetting of balances within the same jurisdiction as permitted by IAS 12) during the year, together with amounts recognised in the Consolidated Statement of Comprehensive Income and amounts recognised in Other Comprehensive Income are as follows:
Statement of
Comprehensive
Asset Liability Net Income Equity
2025 2025 2025 2025 2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Accelerated capital allowances
\u2013
(9.7)
(9.7)
(0.5)
\u2013
Intangible fixed assets
\u2013
(0.9)
(0.9)
0.1
\u2013
Other temporary differences
0.6
\u2013
0.6
(0.2)
\u2013
Net tax assets/(liabilities)
0.6
(10.6)
(10.0)
(0.6)
\u2013
Statement of
Comprehensive
Asset Liability Net Income Equity
2024 2024 2024 2024 2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Accelerated capital allowances
\u2013
(8.9)
(8.9)
(1.1)
\u2013
Intangible fixed assets
\u2013
(0.5)
(0.5)
0.2
\u2013
Other temporary differences
0.8
\u2013
0.8
0.3
\u2013
Net tax assets/(liabilities)
0.8
(9.4)
(8.6)
(0.6)
\u2013
Amounts within Other Comprehensive Income due to be settled in greater than one year are not material and, therefore, no further disclosure has been provided. Other temporary differences relate to the tax impact of share-based payment transactions expected to reverse within one to three years. During the year, tax losses of \u00a30.6 million were derecognised with a deferred tax impact of \u00a30.2 million. Based on the current investment plans of the Group, and assuming the rates of capital allowances on capital expenditure continue into the future, the vast majority of the deferred tax liability is expected to unwind over a period of greater than one year.", "dimensions": { "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-421": { "value": "150 Treasury shares
Number of
shares
\u00a3m
Balance at 1 January 2024
(53,094)
(0.1)
Acquisition of shares
(1,342,000)
(1.9)
Deferred shares issued under the DSP scheme
31,637
\u2013
Shares issued under the PSP scheme
7,671
\u2013
Balance at 31 December 2024
(1,355,786)
(2.0)
Acquisition of shares
(775,000)
(1.0)
Issued for consideration of acquisition
782,335
1.1
Deferred shares issued under the DSP scheme
604,817
0.9
Shares issued under the SAYE scheme
42,429
0.1
Balance at 31 December 2025
(701,205)
(0.9)
Where any Group company purchases the Company\u2019s equity instruments, the consideration paid, including any directly attributable incremental costs (net of income taxes), is deducted from equity as treasury shares until the shares are cancelled or reissued. Where shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the related income tax effects, is included in equity. All treasury shares at 31 December 2025 were held by the Employees Benefit Trust (2024: 13,786). The Group issued 4,041 new shares (2024: no new shares) in respect of its Save As You Earn sharesave scheme, in the process receiving consideration from employees of \u00a34,143 (2024: \u00a3nil). The consideration received above the nominal value of the shares issued has been recorded as share premium. During the year, no new shares (2024: nil) were issued in respect of share-based payment transactions for Directors and none (2024: none) were issued in respect of share-based payment transactions for other key management personnel. The 2024 and 2025 shares issued in respect of share-based payment transactions were all issued from treasury shares.", "dimensions": { "concept": "ifrs-full:DisclosureOfTreasurySharesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-382": { "value": "
25 SHARE CAPITAL, SHARE PREMIUM ACCOUNT, TREASURY SHARES AND SHARE BUYBACK
Allotted, called up and fully paid
2025 2024
Number Number
Ordinary shares of \u00a30.001 each
99,822,996
10 3,150,173
2025 2024
\u00a3m \u00a3m
Ordinary shares of \u00a30.001 each
0.1
0.1
Share premium account
22.2
22.2
As at 31 December 2025, there were 167,686,996 shares authorised for issue (2024: 176,280,173). The ordinary shares carry the
rights to attend and vote at general meetings, the right to receive payment in respect of dividends declared and the right to participate
in the distribution of capital. The ordinary shares are not redeemable.
During the year, the Company completed the \u00a315 million share buyback launched in January 2024. A new buyback of up to \u00a35 million
was launched in March 2025. As at 31 December 2025, the cash outflow in regard to these schemes and treasury shares purchased
totalled \u00a36 million (2024: \u00a314.5 million) and equivalent of 3,331,218 shares (2024: 10,287,011).
Treasury shares
Number of
shares
\u00a3m
Balance at 1 January 2024
(53,094)
(0.1)
Acquisition of shares
(1,342,000)
(1.9)
Deferred shares issued under the DSP scheme
31,637
\u2013
Shares issued under the PSP scheme
7,671
\u2013
Balance at 31 December 2024
(1,355,786)
(2.0)
Acquisition of shares
(775,000)
(1.0)
Issued for consideration of acquisition
782,335
1.1
Deferred shares issued under the DSP scheme
604,817
0.9
Shares issued under the SAYE scheme
42,429
0.1
Balance at 31 December 2025
(701,205)
(0.9)
Where any Group company purchases the Company\u2019s equity instruments, the consideration paid, including any directly attributable
incremental costs (net of income taxes), is deducted from equity as treasury shares until the shares are cancelled or reissued. Where
shares are subsequently reissued, any consideration received, net of any directly attributable incremental transaction costs and the
related income tax effects, is included in equity. All treasury shares at 31 December 2025 were held by the Employees Benefit Trust
(2024: 13,786).
The Group issued 4,041 new shares (2024: no new shares) in respect of its Save As You Earn sharesave scheme, in the process
receiving consideration from employees of \u00a34,143 (2024: \u00a3nil). The consideration received above the nominal value of the shares
issued has been recorded as share premium.
During the year, no new shares (2024: nil) were issued in respect of share-based payment transactions for Directors and none
(2024: none) were issued in respect of share-based payment transactions for other key management personnel.
The 2024 and 2025 shares issued in respect of share-based payment transactions were all issued from treasury shares.
", "dimensions": { "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-422": { "value": "25 SHARE CAPITAL, SHARE PREMIUM ACCOUNT, TREASURY SHARES AND SHARE BUYBACK
Allotted, called up and fully paid
2025 2024
Number Number
Ordinary shares of \u00a30.001 each
99,822,996
10 3,150,173
2025 2024
\u00a3m \u00a3m
Ordinary shares of \u00a30.001 each
0.1
0.1
Share premium account
22.2
22.2
As at 31 December 2025, there were 167,686,996 shares authorised for issue (2024: 176,280,173). The ordinary shares carry the rights to attend and vote at general meetings, the right to receive payment in respect of dividends declared and the right to participate in the distribution of capital. The ordinary shares are not redeemable. During the year, the Company completed the \u00a315 million share buyback launched in January 2024. A new buyback of up to \u00a35 million was launched in March 2025. As at 31 December 2025, the cash outflow in regard to these schemes and treasury shares purchased totalled \u00a36 million (2024: \u00a314.5 million) and equivalent of 3,331,218 shares (2024: 10,287,011). ", "dimensions": { "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-383": { "value": "
26 SHARE-BASED PAYMENTS
The Group enters into equity-settled payment transactions with its employees. For the year ended 31 December 2025, the
charge was \u00a31.0 million (2024: \u00a31.5 million). A corresponding credit to equity is recognised in the share-based payment reserve.
On exercise of options, balances are removed from the share-based payment reserve with corresponding entries made to share
premium, retained earnings and cash. The balance on the share-based payment reserve at 31 December 2025 was \u00a32.4 million
(2024: \u00a32.3 million).
26(a) Employee Save As You Earn Scheme
Each year, all employees have the right to participate in a Save As You Earn (\u2018SAYE\u2019) scheme. Employees may make monthly
contributions of up to \u00a3500, the proceeds being aggregated and then used to purchase ordinary shares at the end of the three-year
vesting period. The cost to the participants is set at the inception of the scheme, with the balance being funded by the Company.
Typically, participants are offered a discount on the share price at the date of issuance.
Set out below are summaries of options granted under the plan:
2025
2024
Average Average
exercise price Number exercise price Number
per share option of options per share option of options
\u00a3 No. \u00a3 No.
As at 1 January
1.005
3,466,040
1.317
2,598,526
Granted during the year
1.240
865,088
0.924
2,682,692
Exercised during the year
1.036
(46,470)
1.103
( 7,671)
Forfeited during the year
1.152
(912,451)
1.334
(1,807,507)
As at 31 December
1.026
3,372,207
1.005
3,466,040
Vested and exercisable at 31 December
\u2013
\u2013
There were 46,470 options exercised during the year ended 31 December 2025 (2024: 7,671).
Share options outstanding at the end of the year have the following expiry dates and exercise prices:
Exercise 31 December 31 December
price 2025 2024
Expiry date \u00a3 No. No.
1 June 2022
1 June 2025
1.720
1,674
145,976
1 June 2023
1 June 2026
1.108
734,682
910,668
1 June 2024
1 June 2027
0.924
1,979,280
2,409,396
1 June 2025
1 June 2028
1.240
656,571
\u2013
As at 31 December
3,372,207
3,466,040
Weighted average contractual life of options outstanding at the end of the year
1.39 years
2.07 years
Fair value of options granted
The assessed fair value at grant date of options granted during the year ended 31 December 2025 was \u00a30.32 per option (2024:
\u00a30.40 per option). The fair value at the grant date is determined using a form of the Black-Scholes model.
The model inputs for options granted during the year ended 31 December 2025 included:
2025
Options are granted for the consideration set at the inception of the scheme
Exercise price
1.240
Grant date
17-Apr-25
Expiry date
1-Jun-28
Share price at grant date
1.525
Expected price volatility of the Company\u2019s shares
20.0%
Expected dividend yield
4.0%
Risk-free interest rate
3.9%
The expected price volatility is based on the historical volatility (based on the remaining life of the options), adjusted for any expected changes to future volatility due to publicly available information. 26(b) Deferred Share Plan Annual Bonus Plan outcomes can be paid in a mix of cash and deferred shares granted under the Company\u2019s Deferred Share Plan (\u2018DSP\u2019), following the determination of achievement against performance measures and targets. Performance measures applied may be financial or non-financial and corporate, divisional or individual and in such proportions as the Remuneration Committee considers appropriate. The maximum level of Annual Bonus Plan outcomes is 100% of base salary per annum for the duration of this policy. Awards under the DSP are deferred for such a period as the Remuneration Committee selects at grant, which will normally be less than (but may be longer than) three years and are subject to continued employment. The options vest in full, provided that the scheme participants are deemed to be good leavers, and are settled through the issuance of treasury shares. The following table shows the deferred shares granted and outstanding at the beginning and end of the reporting period:
2025 2024
No. No.
As at 1 January
1,127,809
1,243,941
Exercised during the year
(533,304)
(45,492)
Forfeited during the year
(59,010)
(70,640)
As at 31 December
535,495
1,127,8 0 9
Vested and exercisable at 31 December
\u2013
\u2013
The weighted average share price at the date of exercise of options exercised during the year ended 31 December 2025 was \u00a31.51 (2024: \u00a31.35). Share options outstanding at the end of the year have the following expiry dates and exercise prices:
Exercise 31 December 31 December
price 2025 2024
Expiry date \u00a3 No. No.
30 June 2022
30 June 2025
0.001
\u2013
73,338
3 April 2023
3 April 2025
0.001
\u2013
15,681
3 April 2023
3 April 2026
0.001
493,430
552,440
11 April 2023
11 April 2025
0.001
\u2013
410,447
11 April 2023
11 April 2026
0.001
8,227
8,227
14 September 2023
5 September 2025
0.001
\u2013
33,838
14 September 2023
1 January 2026
0.001
33,838
33,838
As at 31 December
535,495
1,127,8 0 9
Weighted average contractual life of options outstanding at the end of the year
0.24 years
0.8 years
Fair value of options granted
The fair value at the grant date is determined using a form of the Black-Scholes model in line with inputs detailed in the previous table.
No DSP options were granted in 2025 (2024: nil).
26(c) Long-term incentive plan (\u2018PSP\u2019)
Awards under the PSP take the form of nil-cost options, which vest to the extent performance conditions are satisfied over a period
of three years. The share award is based on a percentage of salary, a proportion of the maximum will vest based on performance
targets of which, for options granted before 2025, Earnings per Share equates to two-thirds of the award and Return on Capital
Employed one-third of the award. For options granted in 2025, revenue equates to one-quarter of the award, adjusted operating
profit margin one-quarter of the award and adjusted operating profit one-half of the award.
Vested awards are settled through the issuance of treasury shares, and the PSP allows for awards over shares with a maximum value
of 150% of base salary per financial year.
The following table shows the share options granted and outstanding at the beginning and end of the reporting period:
2025 2024
No. No.
As at 1 January
3,368,699
2,262,457
Granted during the year
7,817,60 6
1,948,389
Forfeited during the year
(3,196,426)
( 8 42,147)
As at 31 December
7,989,879
3,368,699
Vested and exercisable at 31 December
\u2013
\u2013
Share options outstanding at the end of the year have the following expiry dates and exercise prices:
Exercise 31 December 31 December
price 2025 2024
Expiry date \u00a3 No. No.
13 April 2022
13 April 2025
0.000
\u2013
621,805
11 October 2022
11 October 2025
0.000
\u2013
13 7, 5 8 9
11 April 2023
11 April 2026
0.000
\u2013
794,710
10 April 2024
10 April 2027
0.000
1,521,296
1,755,258
17 October 2024
17 October 2027
0.000
59,337
59,337
15 May 2025
15 May 2029
0.000
6,409,246
\u2013
As at 31 December
7,989,879
3,368,699
Weighted average contractual life of options outstanding at the end of the year
2.96 years
1.62 years
Fair value of options granted
The fair value at the grant date is determined using a form of the Black-Scholes model.
The model inputs for options granted during the year ended 31 December 2025 included:
2025
Options are granted for the consideration set at the inception of the scheme
Exercise price
0.000
Grant date
15 May 2025
Expiry date
15 May 2029
Share price at grant date
1.425
Expected price volatility of the Company\u2019s shares
20.0%
Expected dividend yield
4.0%
Risk-free interest rate
3.9%
The expected price volatility is based on the historical volatility (based on the remaining life of the options), adjusted for any expected
changes to future volatility due to publicly available information.
The assessed fair value at grant date of the rights granted during the year ended 31 December 2025 were \u00a31.42 per option
(2024: a weighted average of \u00a31.18). The closing share price on the 31 December 2025 was \u00a31.31 (2024: \u00a31.71).
26(d) Expenses arising from share-based payment transactions
The total charge arising from share-based payment transactions recognised during the period as part of employee benefit expense
was as follows:
2025 2024
\u00a3m \u00a3m
Options issued under SAYE scheme
0.5
0.2
Deferred shares issued under the DSP scheme
0.3
0.6
Shares issued under the PSP scheme
0.2
0.7
1.0
1.5
", "dimensions": { "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-423": { "value": "
2025
2024
Average Average
exercise price Number exercise price Number
per share option of options per share option of options
\u00a3 No. \u00a3 No.
As at 1 January
1.005
3,466,040
1.317
2,598,526
Granted during the year
1.240
865,088
0.924
2,682,692
Exercised during the year
1.036
(46,470)
1.103
( 7,671)
Forfeited during the year
1.152
(912,451)
1.334
(1,807,507)
As at 31 December
1.026
3,372,207
1.005
3,466,040
Vested and exercisable at 31 December
\u2013
\u2013
There were 46,470 options exercised during the year ended 31 December 2025 (2024: 7,671). The following table shows the deferred shares granted and outstanding at the beginning and end of the reporting period:
2025 2024
No. No.
As at 1 January
1,127,809
1,243,941
Exercised during the year
(533,304)
(45,492)
Forfeited during the year
(59,010)
(70,640)
As at 31 December
535,495
1,127,8 0 9
Vested and exercisable at 31 December
\u2013
\u2013
The weighted average share price at the date of exercise of options exercised during the year ended 31 December 2025 was \u00a31.51 (2024: \u00a31.35).", "dimensions": { "concept": "ifrs-full:DisclosureOfNumberAndWeightedAverageExercisePricesOfShareOptionsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-424": { "value": "Share options outstanding at the end of the year have the following expiry dates and exercise prices:
Exercise 31 December 31 December
price 2025 2024
Expiry date \u00a3 No. No.
1 June 2022
1 June 2025
1.720
1,674
145,976
1 June 2023
1 June 2026
1.108
734,682
910,668
1 June 2024
1 June 2027
0.924
1,979,280
2,409,396
1 June 2025
1 June 2028
1.240
656,571
\u2013
As at 31 December
3,372,207
3,466,040
Weighted average contractual life of options outstanding at the end of the year
1.39 years
2.07 years
Share options outstanding at the end of the year have the following expiry dates and exercise prices:
Exercise 31 December 31 December
price 2025 2024
Expiry date \u00a3 No. No.
30 June 2022
30 June 2025
0.001
\u2013
73,338
3 April 2023
3 April 2025
0.001
\u2013
15,681
3 April 2023
3 April 2026
0.001
493,430
552,440
11 April 2023
11 April 2025
0.001
\u2013
410,447
11 April 2023
11 April 2026
0.001
8,227
8,227
14 September 2023
5 September 2025
0.001
\u2013
33,838
14 September 2023
1 January 2026
0.001
33,838
33,838
As at 31 December
535,495
1,127,8 0 9
Weighted average contractual life of options outstanding at the end of the year
0.24 years
0.8 years
Share options outstanding at the end of the year have the following expiry dates and exercise prices:
Exercise 31 December 31 December
price 2025 2024
Expiry date \u00a3 No. No.
13 April 2022
13 April 2025
0.000
\u2013
621,805
11 October 2022
11 October 2025
0.000
\u2013
13 7, 5 8 9
11 April 2023
11 April 2026
0.000
\u2013
794,710
10 April 2024
10 April 2027
0.000
1,521,296
1,755,258
17 October 2024
17 October 2027
0.000
59,337
59,337
15 May 2025
15 May 2029
0.000
6,409,246
\u2013
As at 31 December
7,989,879
3,368,699
Weighted average contractual life of options outstanding at the end of the year
2.96 years
1.62 years
", "dimensions": { "concept": "ifrs-full:DisclosureOfNumberAndWeightedAverageRemainingContractualLifeOfOutstandingShareOptionsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-384": { "value": "
27 SHARE BUYBACKS
During the period, the Company completed the \u00a315 million share buyback launched in January 2024. A new buyback of up to
\u00a35 million was launched in March 2025 and completed in February 2026, with 3,478,173 shares purchased.
In the year to 31 December 2025, 3,331,218 shares had been purchased, with a cash outflow of \u00a35.0 million (including
transactional costs).
", "dimensions": { "concept": "eurocellplc:DisclosureOfShareBuybacks", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-386": { "value": "
28 CONTINGENT ASSETS AND LIABILITIES
The Group has entered into a cross-guarantee arrangement to cover the bank borrowings of all other Group companies in the event
of default. As at 31 December 2025, the bank borrowings were \u00a328.0 million (2024: \u00a31.0 million).
The Group had no other material contingent assets or liabilities (31 December 2024: \u00a3nil).
29 CAPITAL COMMITMENTS
The Group had capital commitments relating to property, plant and equipment of \u00a32.1 million at the balance sheet date (2024: \u00a33.3 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-426": { "value": "28 CONTINGENT ASSETS AND LIABILITIES The Group has entered into a cross-guarantee arrangement to cover the bank borrowings of all other Group companies in the event of default. As at 31 December 2025, the bank borrowings were \u00a328.0 million (2024: \u00a31.0 million). The Group had no other material contingent assets or liabilities (31 December 2024: \u00a3nil). ", "dimensions": { "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-425": { "value": "29 CAPITAL COMMITMENTS The Group had capital commitments relating to property, plant and equipment of \u00a32.1 million at the balance sheet date (2024: \u00a33.3 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-437": { "value": "
30 RETIREMENT BENEFITS
The Group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Group
in an independently administered fund. The pension cost represents contributions payable by the Group to the fund and amounted to
\u00a33.1 million (2024: \u00a32.7 million). Contributions of \u00a30.5 million were due to the scheme at 31 December 2025 (2024: \u00a30.5 million).
", "dimensions": { "concept": "ifrs-full:DisclosureOfDefinedContributionPlansExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-385": { "value": "30 RETIREMENT BENEFITS The Group operates a defined contribution pension scheme. The assets of the scheme are held separately from those of the Group in an independently administered fund. The pension cost represents contributions payable by the Group to the fund and amounted to \u00a33.1 million (2024: \u00a32.7 million). Contributions of \u00a30.5 million were due to the scheme at 31 December 2025 (2024: \u00a30.5 million).", "dimensions": { "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-438": { "value": "
31 RELATED PARTY TRANSACTIONS
The Group\u2019s subsidiary undertakings are detailed in Note 39. The Group has taken advantage of the exemption from disclosing
transactions with wholly owned subsidiaries.
Transactions with key management personnel
Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities
of the Company, which is considered to be the Directors of the Company. The remuneration of key management personnel of the
Group is disclosed on pages 88 to 106.
Other related party transactions
Steve Hudson, a Director of the Alunet Group, had shareholdings in the entities included below.
The following charges were made from the 17 March 2025 being the date of acquisition of Alunet:
2025
\u00a3\u2019000
SGG Manufacturing Ltd
476
Slide & Fold Aluminium Ltd
640
The following balances are outstanding at the balance sheet date:
2025
\u00a3\u2019000
SGG Manufacturing Ltd
170
Slide & Fold Aluminium Ltd
204
", "dimensions": { "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-387": { "value": "31 RELATED PARTY TRANSACTIONS The Group\u2019s subsidiary undertakings are detailed in Note 39. The Group has taken advantage of the exemption from disclosing transactions with wholly owned subsidiaries. Transactions with key management personnel Key management personnel are those persons having authority and responsibility for planning, directing and controlling the activities of the Company, which is considered to be the Directors of the Company. The remuneration of key management personnel of the Group is disclosed on pages 88 to 106. Other related party transactions Steve Hudson, a Director of the Alunet Group, had shareholdings in the entities included below. The following charges were made from the 17 March 2025 being the date of acquisition of Alunet:
2025
\u00a3\u2019000
SGG Manufacturing Ltd
476
Slide & Fold Aluminium Ltd
640
The following balances are outstanding at the balance sheet date:
2025
\u00a3\u2019000
SGG Manufacturing Ltd
170
Slide & Fold Aluminium Ltd
204
", "dimensions": { "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-388": { "value": "
32 RECONCILIATION OF PROFIT AFTER TAX TO CASH GENERATED FROM OPERATIONS
2025 2024
\u00a3m \u00a3m
Profit after tax
9.6
10.5
Taxation (Note 11)
2.6
3.3
Finance expense (Note 10)
5.1
2.8
Operating profit
17.3
16.6
Adjustments for:
Depreciation of property, plant and equipment (Note 14)
10.1
9.6
Depreciation of right-of-use assets (Note 15)
16.0
14.4
Amortisation of intangible assets (Note 16)
1.3
1.3
Impairment of tangible and right-of-use assets
\u2013
3.2
Loss on sale of tangible fixed assets
0.2
0.4
Share-based payments
1.0
1.5
Increase in inventories
(0.2)
(0.5)
Decrease/(Increase) in trade and other receivables
0.9
(3.4)
Increase in trade and other payables
3.0
3.7
Increase in provisions
0.5
0.4
Cash generated from operations
50.1
47. 2
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashFlowStatementExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-445": { "value": "32 RECONCILIATION OF PROFIT AFTER TAX TO CASH GENERATED FROM OPERATIONS
2025 2024
\u00a3m \u00a3m
Profit after tax
9.6
10.5
Taxation (Note 11)
2.6
3.3
Finance expense (Note 10)
5.1
2.8
Operating profit
17.3
16.6
Adjustments for:
Depreciation of property, plant and equipment (Note 14)
10.1
9.6
Depreciation of right-of-use assets (Note 15)
16.0
14.4
Amortisation of intangible assets (Note 16)
1.3
1.3
Impairment of tangible and right-of-use assets
\u2013
3.2
Loss on sale of tangible fixed assets
0.2
0.4
Share-based payments
1.0
1.5
Increase in inventories
(0.2)
(0.5)
Decrease/(Increase) in trade and other receivables
0.9
(3.4)
Increase in trade and other payables
3.0
3.7
Increase in provisions
0.5
0.4
Cash generated from operations
50.1
47. 2
", "dimensions": { "concept": "ifrs-full:DisclosureOfCashAndCashEquivalentsExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-389": { "value": "
33 RECONCILIATION OF NET DEBT
1 January Non-cash 31 December
2025 Cash flows New leases
movements
1
2025
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
0.4
5.9
\u2013
\u2013
6.3
Bank overdrafts
(3.0)
3.0
\u2013
\u2013
\u2013
Borrowings
(0.5)
(27.0)
\u2013
(0.2)
(27.7)
Liability arising from financing
(3.1)
(18.1)
\u2013
(0.2)
(21.4)
Deferred consideration
\u2013
\u2013
\u2013
(0.7)
(0.7)
Lease liabilities
(59.4)
19.3
(3 3.1)
(2.9)
(76.1)
Other debt liabilities
(59.4)
19.3
(33.1)
(3.6)
(76.8)
Total
(62.5)
1.2
(3 3.1)
(3.8)
(98.2)
1 January Non-cash 31 December
2024 Cash flows New leases
movements
1
2024
\u00a3m \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
0.4
\u2013
\u2013
\u2013
0.4
Bank overdrafts
\u2013
(3.0)
\u2013
\u2013
(3.0)
Borrowings
\u2013
(1.0)
\u2013
0.5
(0.5)
Liability arising from finance
0.4
(4.0)
\u2013
0.5
(3.1)
Lease liabilities
(58.6)
16.5
(16.9)
(0.4)
(59.4)
Total
(58.2)
12.5
(16.9)
0.1
(62.5)
1 Non-cash movements relate to the amortisation of arrangement fees in respect of the Group\u2019s borrowings and finance charges accrued on leases.
Current Current Non-current
assets liabilities liabilities Total
31 December 2025 \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
6.3
\u2013
\u2013
6.3
Borrowings
\u2013
\u2013
(27.7)
(27.7)
Liability arising from finance
6.3
\u2013
(27.7 )
(21.4)
Deferred consideration
\u2013
(0.6)
(0.1)
(0.7)
Lease liabilities
\u2013
(14.4)
(61.7)
(76.1)
Other debt liabilities
\u2013
(15.0)
(61.8)
(76.8)
Total
6.3
(15.0)
(89.5)
(98.2)
Current Current Non-current
assets liabilities liabilities Total
31 December 2024 \u00a3m \u00a3m \u00a3m \u00a3m
Cash and cash equivalents
0.4
\u2013
\u2013
0.4
Deferred consideration
\u2013
(3.0)
\u2013
(3.0)
Borrowings
\u2013
\u2013
(0.5)
(0.5)
Liability arising from finance
0.4
(3.0)
(0.5)
(3.1)
Lease liabilities
\u2013
(12.5)
(46.9)
(59.4)
Total
0.4
(15.5)
(47. 4 )
(62.5)
The tables above satisfy the requirements of Paragraph 44A of IAS7.
", "dimensions": { "concept": "eurocellplc:DisclosureOfReconciliationOfNetDebt", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-390": { "value": "
34 ACQUISITION OF SUBSIDIARIES
On 7 March 2025, the Group acquired 100% of the ordinary share capital of Alunet Systems Limited, Comp Door Limited, JD (UK)
Investments Limited, JD (UK) Limited and UK Doors (Midlands) Limited, together the \u2018Alunet Group\u2019, for an initial consideration of
\u00a322.3 million. Of the initial consideration, \u00a31.1 million was in the form of ordinary shares in Eurocell plc and satisfied out of shares held
in treasury, with the remainder paid in cash. Further consideration of up to \u00a313.7 million is payable over the next four years, contingent
upon future performance. The Group\u2019s best estimate of the present value of the future amounts payable at acquisition was \u00a312.5 million.
Goodwill represents potential synergies arising from the enlarged group. The amount of goodwill deductible for tax purposes is \u00a3nil.
An assessment of the value of net assets acquired has been completed. The Group has 12 months from the date of the acquisition
to revise this assessment. The Goodwill recognised for the combined Alunet Group has been estimated as follows:
Recognised
Book values on Fair value values on
acquisition adjustment acquisition
Total acquired assets and liabilities \u00a3m \u00a3m \u00a3m
Intangible assets
\u2013
2.0
2.0
Property, plant and equipment
1.4
\u2013
1.4
Right-of-use assets
\u2013
3.3
3.3
Inventories
5.5
0.7
6.2
Trade and other receivables
7.5
(0.2)
7. 3
Cash and cash equivalents
0.6
\u2013
0.6
Trade and other payables
(6.7)
\u2013
(6.7)
Lease liabilities
\u2013
(3.4)
(3.4)
Provisions
\u2013
(0.1)
(0.1)
Corporation tax
(0.3)
\u2013
(0.3)
Deferred tax
(0.1)
(0.7)
(0.8)
Identifiable assets and liabilities
7.9
1.6
9.5
Cash consideration paid
21.2
Equity issued as consideration
1.1
Present value of deferred consideration
0.6
Present value of contingent consideration
11.9
Total consideration
34.8
Goodwill on acquisition
25.3
Cash flows arising on the acquisition were \u00a320.6 million comprising the initial cash consideration paid less cash acquired.
Had the Alunet Group been consolidated from 1 January 2025 the Consolidated Statement of Comprehensive Income would have
included revenue of \u00a353.3 million and operating profit of \u00a34.4 million.
Fair value adjustments
\u2022 The adjustment to intangible assets is to recognise intangible assets in respect of customer relationships, and has been valued
using discounted cash flows
\u2022 The adjustments to the right-of-use assets and lease liabilities related to the adoption of IFRS 16
\u2022 The adjustment to inventories is to reflect the fair value of finished goods acquired
\u2022 The adjustment to trade receivables is a bad debt provision, which has been made as part of the fair value exercise
\u2022 The adjustment to provisions is to recognise a dilapidations provision in respect of the leased premises
\u2022 The adjustment to deferred taxation is to recognise the deferred tax liability arising on the intangible assets.
Subsequent payments
Under the terms of the acquisition agreement, the vendors are entitled to further cash consideration based on financial performance
for the years ended 31 December 2025-28. An element of this further consideration is of certain amount and timing and has, therefore,
been recognised as deferred consideration (\u00a30.6 million). The remaining consideration is dependent upon future performance and has
therefore been classified as contingent consideration. The estimated amount of contingent consideration is \u00a313.1 million, and a liability
for the present value of this amount has been recognised within Current and Non-Current Liabilities (in total \u00a311.9 million). The discount
will be unwound through Finance Expense in the Consolidated Statement of Comprehensive Income.
Acquisition-related costs
The Group incurred acquisition-related costs of \u00a30.4 million in relation to professional fees and transaction costs arising upon
acquisition. Costs of \u00a30.8 million were incurred in the year ending 31 December 2024. These costs have been expensed to the
Consolidated Statement of Comprehensive Income in the relevant periods.
Sensitivities
Sensitivities were applied to the valuation of the contingent consideration. The sensitivities were applied to the long term growth rate
and discount rate with no material differences noted.
", "dimensions": { "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } }, "fact-391": { "value": "35 EVENTS AFTER THE BALANCE SHEET DATE In February 2026, to further improve safety, reliability and to reduce cost, we began a project to consolidate our two recycling plants onto the existing recycling facility at Ilkeston. The project requires relocation of certain critical equipment from the site at Selby, plus investment in the Ilkeston plant to eliminate single points of failure, enhance the layout and improve working conditions. We expect to cease operations at Selby and begin full processing at Ilkeston in H2 2026, with the Selby site exit to be concluded by the end of the year. Capital investment is expected to be c.\u00a32.6 million, with annualised cost savings of c.\u00a31.5 million running from 2027. Non-underlying charges are expected to be in the region of \u00a33 million, including non-cash asset write downs of c.\u00a31.5 million.", "dimensions": { "concept": "ifrs-full:DisclosureOfEventsAfterReportingPeriodExplanatory", "language": "en", "entity": "scheme:213800RH62IQ7S9OFQ55", "period": "2025-01-01T00:00:00/2026-01-01T00:00:00" } } } }