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Registration number: 04650598

Drayton Beaumont Services Limited
Financial Statements
for the Year Ended 30 September 2025

Drayton Beaumont Services Limited

Contents

Balance Sheet | 1
Notes to the Financial Statements | 2 to 9

Drayton Beaumont Services Limited

(Registration number: 04650598)
Balance Sheet as at 30 September 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 317,903 | 468,052
Current assets |  |  |
Debtors | 5 | 9,592,146 | 6,975,304
Cash at bank and in hand |  | 519,827 | 513,098
|  | 10,111,973 | 7,488,402
Creditors: Amounts falling due within one year | 6 | (8,687,166) | (6,248,059)
Net current assets |  | 1,424,807 | 1,240,343
Total assets less current liabilities |  | 1,742,710 | 1,708,395
Creditors: Amounts falling due after more than one year | 6 | (1,664) | (10,408)
Provisions for liabilities |  | (5,561) | (8,918)
Net assets |  | 1,735,485 | 1,689,069
Capital and reserves |  |  |
Called up share capital |  | 101 | 101
Retained earnings |  | 1,735,384 | 1,688,968
Shareholders' funds |  | 1,735,485 | 1,689,069

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the Board on 3 February 2026 and signed on its behalf by:

......................................... Mr SP Beaumont Director

Drayton Beaumont Services Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

1 | General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Drayton Beaumont Building
Merrial Street
Newcastle-Under-Lyme
Staffordshire
ST5 2AE
UK

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 .

Basis of preparation

These financial statements have been prepared using the historical cost convention.

These financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.

Drayton Beaumont Services Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

Audit report

The Independent Auditor's Report was unqualified. The name of the Senior Statutory Auditor who signed the audit report on 9 February 2026 was Matthew Geoffrey Price FCCA, who signed for and on behalf of Alextra Audit Limited.

Judgements

In the application of the company's accounting policies, the directors are required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are considered to be relevant. Actual results may differ from these estimates.
Judgements in applying accounting policies:
The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where revision affects only that period, or in the period of revision and future periods where the revision affects both current and future periods.
The directors must judge whether all of the conditions required for turnover to be recognised in the profit and loss for the financial year, as set out in the revenue recognition accounting policy below, have been met.
Sources of estimation uncertainty:
Depreciation rates are based on estimates of the useful lives and residual values of the assets involved. Rebate provisions are based on the likely amounts receivable based on agreed rates and percentages. The directors must make estimates in relation to the recoverable amounts of debtors.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the design and installation of electrical and mechanical engineering services. Turnover is shown net of sales/value added tax, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Drayton Beaumont Services Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

Contract revenue recognition

Where the outcome of a construction contract can be estimated reliably, revenue and costs are recognised by reference to the stage of completion of the contract activity at the reporting end date. Variations in contract work, claims and incentive payments are included to the extent that the amount can be measured reliably and its receipt is considered probable.
When it is probable that total contract costs will exceed total contact turnover, the expected loss is recognised as an expense immediately.
Where the outcome of a construction contract cannot be estimated reliably, contract costs are recognised as expenses in the period in which they are incurred and contract revenue is recognised to the extent of contract costs incurred where it is probable that they will be recoverable.
The "percentage of completion method" is used to determine the appropriate amount to recognise in a given period. The stage of completion is measured by the proportion of contract costs incurred for work performed to date compared to the estimated total contract costs. Costs incurred in the year in connection with future activity on a contract are excluded from contract costs in determining the stage of completion. These costs are presented as stocks, prepayments or other assets depending on their nature, and provided it is probable they will be recovered.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when 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 and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Fixtures & Fittings | 20% straight line
Motor Vehicles | 25% straight line

Drayton Beaumont Services Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

Office Refurbishment | 33% straight line
Tools and Office Equipment | 25% straight line

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Employee benefits

When employees have rendered services to the company, short-term employee benefits to which the employees are entitled are recognised at the undiscounted amount expected to be paid in exchange for that services.
A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 37 (2024 - 34).

Drayton Beaumont Services Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

4 | Tangible assets

| Leasehold property improvements £ | Fixtures and fittings £ | Motor vehicles £ | Tools and office equipment £ | Total £
Cost or valuation
At 1 October 2024 | 537,057 | 48,626 | 104,553 | 304,120 | 994,356
Additions | - | - | 3,000 | 12,429 | 15,429
Disposals | - | - | (8,000) | - | (8,000)
At 30 September 2025 | 537,057 | 48,626 | 99,553 | 316,549 | 1,001,785
Depreciation
At 1 October 2024 | 134,264 | 45,826 | 89,750 | 256,464 | 526,304
Charge for the year | 134,264 | 2,800 | 7,525 | 18,989 | 163,578
Eliminated on disposal | - | - | (6,000) | - | (6,000)
At 30 September 2025 | 268,528 | 48,626 | 91,275 | 275,453 | 683,882
Carrying amount
At 30 September 2025 | 268,529 | - | 8,278 | 41,096 | 317,903
At 30 September 2024 | 402,793 | 2,800 | 14,803 | 47,656 | 468,052

The net carrying amount of tangible assets includes £17,840 (2024: £25,388) in respect of assets held under finance leases and hire purchase contracts.

Drayton Beaumont Services Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 169,276 | 2,104,105
Amounts owed by group undertakings | 5,339,870 | 4,231,696
Amounts owed by related parties | 2,559,341 | 271,270
Prepayments | 613,922 | 27,209
Other debtors | 909,737 | 341,024
| 9,592,146 | 6,975,304

Drayton Beaumont Services Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

6 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings | 7 | 9,266 | 9,266
Trade creditors |  | 2,829,802 | 855,403
Amounts owed to group undertakings |  | 4,582,744 | 4,002,761
Amounts owed to related parties |  | 416,332 | 808,972
Taxation and social security |  | 148,776 | 163,274
Accruals and deferred income |  | 685,555 | 354,830
Other creditors |  | 14,691 | 53,553
|  | 8,687,166 | 6,248,059

Creditors: amounts falling due after more than one year

| Note | 2025 £ | 2024 £
Due after one year |  |  |
Loans and borrowings | 7 | 1,664 | 10,408

7 | Loans and borrowings

| 2025 £ | 2024 £
Current loans and borrowings
Hire purchase contracts | 9,266 | 9,266

| 2025 £ | 2024 £
Non-current loans and borrowings
Hire purchase contracts | 1,664 | 10,408

Drayton Beaumont Services Limited

Notes to the Financial Statements for the Year Ended 30 September 2025

Included within loans and borrowings are hire purchase liabilities of £10,930 (2024 - £19,674) which are secured on the assets financed.
National Westminster Bank PLC created a charge on 23 June 2015 securing all monies due or to become due from the company. The charge created a fixed charge as well as a negative pledge.
Included within creditors is an amount due to Drayton Beaumont Group Limited of £4,393,121 (2024 - nil) which is secured by a charge. The charge was created on 23 December 2022 and secured all monies due or to become due from the company. The charge created a fixed and floating charge over the undertaking and all property and assets present and future.
Included within creditors is an amount due to Drayton Beaumont Services Holdings Limited of £nil (2024 - £4,002,761) which is secured by a charge. The charge was created on 22 October 2008 and secured all monies due or to become due from the company. The charge created a fixed and floating charge over the undertaking and all property and assets present and future.
A fixed and floating charge dated 28 October 2024, in favour of Mr & Mrs Moran, was granted on all present and future assets of the company.

8 | Financial commitments, guarantees and contingencies

Amounts not provided for in the balance sheet

The total amount of operating lease commitments not included in the balance sheet is £147,312 (2024 - £116,250).

9 | Parent and ultimate parent undertaking

The parent company is Drayton Beaumont Services Holding Limited, a company incorporated in England and Wales.
The ultimate parent company is Drayton Beaumont Group Limited, a company incorporated in England and Wales.
The controlling party is considered to be the shareholders of Drayton Beaumont Group Limited.
These financial statements are consolidated within the group financial statements prepared by Drayton Beaumont Group Limited and are available on request from the registered office of Drayton Beaumont Building, Merrial Street, Newcastle Under Lyme, Staffordshire, ST5 2AE.
The company has taken advantage of the exemption from disclosure of intra group transactions in accordance with FRS102 paragraph 33.1A.