DRM PRO Engineering Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 05014612

DRM PRO Engineering Limited

Filleted Unaudited Financial Statements

5 April 2025

DRM PRO Engineering Limited

Statement of Financial Position

5 April 2025

	5 Apr 25		31 Jan 24
Note	£	£	£

Fixed assets

Tangible assets	5		330	1,243

Current assets

Debtors	6	17,136	349
Cash at bank and in hand		29,105	24,964
		--------	--------
		46,241	25,313

Creditors: amounts falling due within one year	7	30,655		6,382
		--------		--------
Net current assets			15,586	18,931
			--------	--------
Total assets less current liabilities			15,916	20,174

Provisions

Taxation including deferred tax	83	236
	--------	--------
Net assets	15,833	19,938
	--------	--------

Capital and reserves

Called up share capital	100	100
Profit and loss account	15,733	19,838
	--------	--------
Shareholder funds	15,833	19,938
	--------	--------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the period ending 5 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The member has not required the company to obtain an audit of its financial statements for the period in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

DRM PRO Engineering Limited

Statement of Financial Position (continued)

5 April 2025

These financial statements were approved by the board of directors and authorised for issue on 28 October 2025 , and are signed on behalf of the board by:

Dr R Misra
Director

Company registration number: 05014612

DRM PRO Engineering Limited

Notes to the Financial Statements

Period from 1 February 2024 to 5 April 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 40 Kimbolton Road, Bedford, MK40 2NR.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.

Deferred taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

	Equipment	-	25% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

4. Employee numbers

The average number of persons employed by the company during the period amounted to 1 (2024: 1 ).

5. Tangible assets

	Equipment	Total
	£	£
Cost
At 1 February 2024 and 5 April 2025	3,597	3,597
	-------	-------
Depreciation
At 1 February 2024	2,354	2,354
Charge for the period	913	913
	-------	-------
At 5 April 2025	3,267	3,267
	-------	-------
Carrying amount
At 5 April 2025	330	330
	-------	-------
At 31 January 2024	1,243	1,243
	-------	-------

6. Debtors

	5 Apr 25	31 Jan 24
	£	£
Other debtors	17,136	349
	--------	----

7. Creditors: amounts falling due within one year

	5 Apr 25	31 Jan 24
	£	£
Trade creditors	–	1,574
Corporation tax	15,926	3,744
Social security and other taxes	11,957	–
Other creditors	2,772	1,064
	--------	-------
	30,655	6,382
	--------	-------