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REGISTERED NUMBER: 01672231 (England and Wales)

| D.R.N. ENGINEERING LIMITED |

| UNAUDITED FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 31 OCTOBER 2025 |

| D.R.N. ENGINEERING LIMITED (REGISTERED NUMBER: 01672231) |

CONTENTS OF THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| D.R.N. ENGINEERING LIMITED |

COMPANY INFORMATION

for the Year Ended 31 October 2025

| DIRECTORS: | P D Newport

| Mrs B E L Newport

| G J Oakley

| C R Newport

| REGISTERED OFFICE: | 2 Trojan Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8RN

| REGISTERED NUMBER: | 01672231 (England and Wales)

| ACCOUNTANTS: | Miller & Co

| Chartered Accountants

| 5 Imperial Court

| Laporte Way

| Luton

| Bedfordshire

| LU4 8FE

| D.R.N. ENGINEERING LIMITED (REGISTERED NUMBER: 01672231) |

STATEMENT OF FINANCIAL POSITION

31 October 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 5 | 518,381 |  | 214,884 |  |

CURRENT ASSETS

Stocks | 53,720 |  | 37,950 |  |

Debtors | 6 | 406,053 |  | 376,555 |  |

Cash at bank and in hand | 1,521,488 |  | 1,642,141 |  |

1,981,261 |  | 2,056,646 |  |

CREDITORS

Amounts falling due within one year | 7 | 403,200 |  | 228,356 |  |

NET CURRENT ASSETS | 1,578,061 |  | 1,828,290 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 2,096,442 |  | 2,043,174 |  |

PROVISIONS FOR LIABILITIES | 80,705 |  | 43,701 |  |

NET ASSETS | 2,015,737 |  | 1,999,473 |  |

CAPITAL AND RESERVES

Called up, paid and allotted share capital | 100 |  | 100 |  |

Retained earnings | 2,015,637 |  | 1,999,373 |  |

SHAREHOLDERS' FUNDS | 2,015,737 |  | 1,999,473 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a) | ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b) | preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

| D.R.N. ENGINEERING LIMITED (REGISTERED NUMBER: 01672231) |

STATEMENT OF FINANCIAL POSITION - continued

31 October 2025

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

In accordance with Section 444 of the Companies Act 2006, the Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 December 2025 and were signed on its behalf by:

P D Newport - Director

| D.R.N. ENGINEERING LIMITED (REGISTERED NUMBER: 01672231) |

NOTES TO THE FINANCIAL STATEMENTS

for the Year Ended 31 October 2025

1. | STATUTORY INFORMATION

| D.R.N Engineering Limited is a private company, limited by shares, registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| The presentation currency of the financial statements is the Pound Sterling, rounded to the nearest pound.

2. | STATEMENT OF COMPLIANCE

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| Income recognition

| Income is recognised when goods/services have been delivered to customers such that risks and rewards of ownership have transferred to them.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Leasehold property | - | 20% on cost

| Plant and machinery | - | 20% on cost

| Fixtures and fittings | - | 20% on cost

| Motor vehicles | - | 20% on cost

| Stocks

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

| Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

| Taxation

| Current tax represents the amount of tax payable or receivable in respect of the taxable profit (or loss) for the current or past reporting periods. It is measured at the amount expected to be paid or recovered using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

| Deferred tax represents the future tax consequences of transactions and events recognised in the financial statements of current and previous periods. It is recognised in respect of all timing differences, with certain exceptions. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expense in tax assessments in periods different from those in which they are recognised in the financial statements. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

| Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date that are expected to apply to the reversal of timing differences. Deferred tax on revalued non-depreciable tangible fixed assets and investment properties is measured using the rates and allowances that apply to the sale of the asset.

| Hire purchase and leasing commitments

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

| D.R.N. ENGINEERING LIMITED (REGISTERED NUMBER: 01672231) |

NOTES TO THE FINANCIAL STATEMENTS - continued

for the Year Ended 31 October 2025

3. | ACCOUNTING POLICIES - continued

| Pension costs and other post-retirement benefits

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

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 22 (2024 - 24 ) .

5. | TANGIBLE FIXED ASSETS

| Fixtures |

| Leasehold |  | Plant and |  | and |  | Motor |

| property |  | machinery |  | fittings |  | vehicles |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 November 2024 | 10,957 |  | 1,768,700 |  | 74,750 |  | 16,849 |  | 1,871,256 |  |

| Additions | - |  | 383,011 |  | 4,581 |  | - |  | 387,592 |  |

| Disposals | - |  | (428,859 | ) | (51,715 | ) | - |  | (480,574 | ) |

| At 31 October 2025 | 10,957 |  | 1,722,852 |  | 27,616 |  | 16,849 |  | 1,778,274 |  |

| DEPRECIATION

| At 1 November 2024 | 7,275 |  | 1,565,221 |  | 70,264 |  | 13,612 |  | 1,656,372 |  |

| Charge for year | 1,226 |  | 77,741 |  | 2,858 |  | 2,270 |  | 84,095 |  |

| Eliminated on disposal | - |  | (428,859 | ) | (51,715 | ) | - |  | (480,574 | ) |

| At 31 October 2025 | 8,501 |  | 1,214,103 |  | 21,407 |  | 15,882 |  | 1,259,893 |  |

| NET BOOK VALUE

| At 31 October 2025 | 2,456 |  | 508,749 |  | 6,209 |  | 967 |  | 518,381 |  |

| At 31 October 2024 | 3,682 |  | 203,479 |  | 4,486 |  | 3,237 |  | 214,884 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 324,752 |  | 327,519 |  |

| Other debtors | 81,301 |  | 49,036 |  |

406,053 |  | 376,555 |  |

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 353,150 |  | 96,723 |  |

| Taxation and social security | 33,042 |  | 112,827 |  |

| Other creditors | 17,008 |  | 18,806 |  |

403,200 |  | 228,356 |  |

8. | LEASE COMMITMENTS

| At 31 October 2025, the company had total commitments under non-cancellable operating leases over the remaining life of those leases of £526,500 (2024 - £604,500).