Company registration number 12483873 (England and Wales)
DRC GROUP HOLDINGS LIMITED
UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
PAGES FOR FILING WITH REGISTRAR
DRC GROUP HOLDINGS LIMITED
CONTENTS
Page
Balance sheet
1
Notes to the financial statements
2 - 5
DRC GROUP HOLDINGS LIMITED
BALANCE SHEET
AS AT
30 SEPTEMBER 2025
30 September 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Investments
3
8,939,140
8,903,000
Current assets
Debtors
4
191,497
248,923
Creditors: amounts falling due within one year
5
(5,969,435)
(4,553,662)
Net current liabilities
(5,777,938)
(4,304,739)
Total assets less current liabilities
3,161,202
4,598,261
Creditors: amounts falling due after more than one year
6
-
0
(1,415,773)
Net assets
3,161,202
3,182,488
Capital and reserves
Called up share capital
7
100
100
Profit and loss reserves
3,161,102
3,182,388
Total equity
3,161,202
3,182,488

For the financial year ended 30 September 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

T he member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

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

The directors of the company have elected not to include a copy of the profit and loss account within the financial statements.true

The financial statements were approved by the board of directors and authorised for issue on 24 February 2026 and are signed on its behalf by:
Ms S Elliott
Director
Company registration number 12483873 (England and Wales)
DRC GROUP HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 2 -
1
Accounting policies
Company information

DRC Group Holdings Limited is a private company limited by shares incorporated in England and Wales. The registered office is 10 Kingsclere Business Park, Kingsclere, Newbury, Berkshire, RG20 4SW.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.

The company has taken advantage of the exemption under section 399 of the Companies Act 2006 not to prepare consolidated accounts, on the basis that the group of which this is the parent qualifies as a small group. The financial statements present information about the company as an individual entity and not about its group.

1.2
Going concern

A true t the time of approving the financial statements, t he directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus t he directors continue to adopt the going concern basis of accounting in preparing the financial statements.

1.3
Fixed asset investments

Interests in subsidiaries, associates and jointly controlled entities are initially measured at cost and subsequently measured at cost less any accumulated impairment losses. The investments are assessed for impairment at each reporting date and any impairment losses or reversals of impairment losses are recognised immediately in profit or loss.

A subsidiary is an entity controlled by the company. Control is the power to govern the financial and operating policies of the entity so as to obtain benefits from its activities.

An associate is an entity, being neither a subsidiary nor a joint venture, in which the company holds a long-term interest and where the company has significant influence. The company considers that it has significant influence where it has the power to participate in the financial and operating decisions of the associate.

Entities in which the company has a long term interest and shares control under a contractual arrangement are classified as jointly controlled entities.

1.4
Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.

DRC GROUP HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
1
Accounting policies
(Continued)
- 3 -
1.5
Financial instruments

The company has elected to apply the provisions of Section 11 ‘Basic Financial Instruments’ and Section 12 ‘Other Financial Instruments Issues’ of FRS 102 to all of its financial instruments.

Financial instruments are recognised in the company's balance sheet when the company becomes party to the contractual provisions of the instrument.

Financial assets and liabilities are offset, with the net amounts presented in the financial statements, when there is a legally enforceable right to set off the recognised amounts and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Classification of financial liabilities

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

Debt instruments are subsequently carried at amortised cost, using the effective interest rate method.

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. A m ounts payable are classified as current liabilities if payment is due within one year or less. If not, they are presented as non-current liabilities. Trade creditors are recognised initially at transaction price and subsequently measured at amortised cost using the effective interest method.

1.6
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.7
Employee benefits

The costs of short-term employee benefits are recognised as a liability and an expense, unless those costs are required to be recognised as part of the cost of stock or fixed assets.

The cost of any unused holiday entitlement is recognised in the period in which the employee’s services are received.

Termination benefits are recognised immediately as an expense when the company is demonstrably committed to terminate the employment of an employee or to provide termination benefits.

DRC GROUP HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 4 -
2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
4
3
3
Fixed asset investments
2025
2024
£
£
Shares in group undertakings and participating interests
8,939,140
8,903,000
Movements in fixed asset investments
Shares in subsidiaries
£
Cost or valuation
At 1 October 2024
8,903,000
Additions
36,140
At 30 September 2025
8,939,140
Carrying amount
At 30 September 2025
8,939,140
At 30 September 2024
8,903,000
4
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
42,647
42,646
Other debtors
148,850
206,277
191,497
248,923
5
Creditors: amounts falling due within one year
2025
2024
£
£
Amounts owed to group undertakings
5,969,435
4,053,662
Other creditors
-
0
500,000
5,969,435
4,553,662
DRC GROUP HOLDINGS LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 30 SEPTEMBER 2025
- 5 -
6
Creditors: amounts falling due after more than one year
2025
2024
£
£
Other creditors
-
0
1,415,773
7
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
B Ordinary shares of 1p each
5,300
5,300
53
53
C Ordinary shares of 1p each
4,700
4,700
47
47
10,000
10,000
100
100
8
Directors' transactions

Advances or credits have been granted by the company to its directors as follows:

This loan is repayable on demand.

Description
% Rate
Opening balance
Transfers
Closing balance
£
£
£
-
122,400
(11,992)
110,408
122,400
(11,992)
110,408
9
Parent company

The results of DRC Group Holdings Limited are presented in the consolidated financial statements of DRC Topco Limited. The parent company's registered office is Unit 4 Manor Farm Offices, Flexford Road, North Baddesley, Southampton, Hampshire, United Kingdom, SO52 9DF.

2025-09-30 2024-10-01 false false false 24 February 2026 CCH Software CCH Accounts Production 2026.100 No description of principal activity Mr R P Flynn Ms S Elliott Mr D L Thompson Mr P Mettam Mr P Sunar 12483873 2024-10-01 2025-09-30 12483873 2025-09-30 12483873 2024-09-30 12483873 core:CurrentFinancialInstruments core:WithinOneYear 2025-09-30 12483873 core:CurrentFinancialInstruments core:WithinOneYear 2024-09-30 12483873 core:WithinOneYear 2025-09-30 12483873 core:WithinOneYear 2024-09-30 12483873 core:AfterOneYear 2025-09-30 12483873 core:AfterOneYear 2024-09-30 12483873 core:CurrentFinancialInstruments 2025-09-30 12483873 core:CurrentFinancialInstruments 2024-09-30 12483873 core:ShareCapital 2025-09-30 12483873 core:ShareCapital 2024-09-30 12483873 core:RetainedEarningsAccumulatedLosses 2025-09-30 12483873 core:RetainedEarningsAccumulatedLosses 2024-09-30 12483873 core:ShareCapitalOrdinaryShareClass2 2025-09-30 12483873 core:ShareCapitalOrdinaryShareClass2 2024-09-30 12483873 core:ShareCapitalOrdinaryShareClass3 2025-09-30 12483873 core:ShareCapitalOrdinaryShareClass3 2024-09-30 12483873 core:ShareCapitalOrdinaryShares 2025-09-30 12483873 core:ShareCapitalOrdinaryShares 2024-09-30 12483873 bus:Director2 2024-10-01 2025-09-30 12483873 2023-10-01 2024-09-30 12483873 core:Non-currentFinancialInstruments 2025-09-30 12483873 core:Non-currentFinancialInstruments 2024-09-30 12483873 bus:OrdinaryShareClass2 2024-10-01 2025-09-30 12483873 bus:OrdinaryShareClass3 2024-10-01 2025-09-30 12483873 bus:OrdinaryShareClass2 2025-09-30 12483873 bus:OrdinaryShareClass2 2024-09-30 12483873 bus:OrdinaryShareClass3 2025-09-30 12483873 bus:OrdinaryShareClass3 2024-09-30 12483873 bus:AllOrdinaryShares 2025-09-30 12483873 bus:AllOrdinaryShares 2024-09-30 12483873 bus:PrivateLimitedCompanyLtd 2024-10-01 2025-09-30 12483873 bus:SmallCompaniesRegimeForAccounts 2024-10-01 2025-09-30 12483873 bus:FRS102 2024-10-01 2025-09-30 12483873 bus:AuditExemptWithAccountantsReport 2024-10-01 2025-09-30 12483873 bus:Director1 2024-10-01 2025-09-30 12483873 bus:Director3 2024-10-01 2025-09-30 12483873 bus:Director4 2024-10-01 2025-09-30 12483873 bus:Director5 2024-10-01 2025-09-30 12483873 bus:FullAccounts 2024-10-01 2025-09-30 xbrli:pure xbrli:shares iso4217:GBP