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DMRS SERVICES LIMITED

Registered Number
10415214
(England and Wales)

Unaudited Financial Statements for the Year ended
31 December 2025

DMRS SERVICES LIMITED
Company Information
for the year from 1 January 2025 to 31 December 2025

Directors | MCARDLE, David John
| STOW, Richard Adam

Registered Address | Park Lane Depot Park Lane
| Balne
| Goole
| DN14 0EP

Registered Number | 10415214 (England and Wales)

DMRS SERVICES LIMITED
Statement of Financial Position
31 December 2025

| Notes | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £ |  | £ |  | £
Fixed assets |  |  |  |  |  |  |  |
Tangible assets | 3 |  |  | 107,435 |  |  |  | 113,292
Investment property | 4 |  |  | 1,092,217 |  |  |  | 1,049,714
|  |  |  | 1,199,652 |  |  |  | 1,163,006
Current assets |  |  |  |  |  |  |  |
Debtors | 5,6 | 1,104,131 |  |  |  | 246,968 |  |
Cash at bank and on hand |  | 139,629 |  |  |  | 1,161,697 |  |
|  | 1,243,760 |  |  |  | 1,408,665 |  |
Creditors amounts falling due within one year | 7 | (243,702) |  |  |  | (531,860) |  |
Net current assets (liabilities) |  |  |  | 1,000,058 |  |  |  | 876,805
Total assets less current liabilities |  |  |  | 2,199,710 |  |  |  | 2,039,811
Creditors amounts falling due after one year | 8 |  |  | (135,050) |  |  |  | (224,679)
Provisions for liabilities | 11 |  |  | (104,400) |  |  |  | (104,400)
Net assets |  |  |  | 1,960,260 |  |  |  | 1,710,732
Capital and reserves |  |  |  |  |  |  |  |
Called up share capital |  |  |  | 2 |  |  |  | 2
Revaluation reserve |  |  |  | 289,804 |  |  |  | 289,804
Profit and loss account |  |  |  | 1,670,454 |  |  |  | 1,420,926
Shareholders' funds | 12 |  |  | 1,960,260 |  |  |  | 1,710,732

- The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
- The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
- The Directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
- These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
- The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 16 April 2026, and are signed on its behalf by:
MCARDLE, David John Director
STOW, Richard Adam Director Registered Company No. 10415214

DMRS SERVICES LIMITED
Notes to the Financial Statements
for the year ended 31 December 2025

1. | Accounting policies
--- | ---

| Statutory information
--- | ---
| The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

| Basis of preparation
--- | ---
| The financial statements have been prepared under the historical cost convention on a going concern basis unless otherwise specified within these accounting policies and in accordance with Section 1A of Financial Reporting Standard 102, the Financial Reporting Standard applicable in the UK and the Republic of Ireland and the Companies Act 2006.

| Functional and presentation currency
--- | ---
| The financial statements are presented in sterling and this is the functional currency of the company.

| Turnover policy
--- | ---
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the rendering of services. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

| Defined contribution pension plan
--- | ---
| The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further obligation. Contributions to defined contribution plans are expensed in the period to which they relate. Amounts not paid are shown in accruals in the Statement of Financial Position. The assets of the plan are held separately from the company in independently administered funds.

| Current taxation
--- | ---
| 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
--- | ---
| Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

| Tangible fixed assets and depreciation
--- | ---
| Tangible fixed assets are stated at cost or valuation less depreciation. The assets residual values, useful lives and depreciation methods are reviewed and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposal are determined by comparing the proceeds with the carrying amount and are recognised in the Income Statement. Depreciation is provided on all tangible fixed assets as follows:

|  | Reducing balance (%) |  | Straight line (years)
| Plant and machinery | - |  | 3
| Vehicles | 25 |  | -

| Investment property
--- | ---
| Investment property is initially recognised at cost and subsequently carried at fair value. No depreciation is provided. Changes in fair value are recognised in the Statement of Income.

| Trade and other debtors
--- | ---
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Trade and other creditors
--- | ---
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

| Financial instruments
--- | ---
| The company enters into basic financial instrument transactions that result in the recognition of financial assets and liabilities like trade and other debtors and creditors, loans from banks and other third parties, loans to related parties and investments in ordinary shares.

2. | Average number of employees
--- | ---

|  | 2025 |  | 2024
| Average number of employees during the year | 3 |  | 3

3. | Tangible fixed assets
--- | ---

|  | Plant & machinery |  | Vehicles |  | Total
--- | --- | --- | --- | --- | --- | ---
|  | £ |  | £ |  | £
| Cost or valuation
| At 01 January 25 | - |  | 217,315 |  | 217,315
| Additions | 9,150 |  | 42,840 |  | 51,990
| Disposals | - |  | (53,500) |  | (53,500)
| At 31 December 25 | 9,150 |  | 206,655 |  | 215,805
| Depreciation and impairment
| At 01 January 25 | - |  | 104,023 |  | 104,023
| Charge for year | 2,033 |  | 33,321 |  | 35,354
| On disposals | - |  | (31,007) |  | (31,007)
| At 31 December 25 | 2,033 |  | 106,337 |  | 108,370
| Net book value
| At 31 December 25 | 7,117 |  | 100,318 |  | 107,435
| At 31 December 24 | - |  | 113,292 |  | 113,292

4. | Investment property
--- | ---
| On 31 December 2021 the directors valued the investment properties on an open market value for existing use basis. It is the opinion of the directors that this valuation has not materially altered at the Balance Sheet date. Had the property been measured at historical cost the amount would have been £802,412 (2024: £759,910).

|  | £
| Fair value at 01 January 25 | 1,049,714
| Additions | 245,361
| Disposals | (202,858)
| At 31 December 25 | 1,092,217

5. | Debtors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 404,987 |  | 1,200
| Prepayments and accrued income | 653 |  | 418
| Total | 405,640 |  | 1,618

6. | Debtors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Other debtors | 698,491 |  | 245,350
| Total | 698,491 |  | 245,350

7. | Creditors: amounts due within one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Trade creditors / trade payables | 123,500 |  | -
| Taxation and social security | 105,962 |  | 309,065
| Other creditors | 11,000 |  | 219,555
| Accrued liabilities and deferred income | 3,240 |  | 3,240
| Total | 243,702 |  | 531,860

8. | Creditors: amounts due after one year
--- | ---

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Bank borrowings and overdrafts | 135,050 |  | 224,679
| Total | 135,050 |  | 224,679

9. | Creditors: amounts due after 5 years
--- | ---
| Mortgage loans to purchase investment properties outstanding at the year-end include instalments due after more than five years of £135,050 (2024: £224,679).

10. | Secured creditors
--- | ---
| Mortgage loans to purchase investment properties are secured on the relevant properties.

11. | Provisions for liabilities
--- | ---
| Provisions are made where an event has taken place that gives the company a legal or constructive obligation that probably requires settlement by a transfer of economic benefit, and a reliable estimate of the settlement can be made. The provision for deferred tax arises from the fair value revaluation of investment property and accelerated capital allowances.

|  | 2025 |  | 2024
--- | --- | --- | --- | ---
|  | £ |  | £
| Net deferred tax liability (asset) | 104,400 |  | 104,400
| Total | 104,400 |  | 104,400

12. | Revaluation reserve
--- | ---
| The revaluation reserve represents the amount of unrealised surplus created when the investment property was revalued. The reserve represents non-distributable funds.

|  | £
| Reserve at 01 January 25 | 289,804
| At 31 December 25 | 289,804

13. | Related party transactions
--- | ---
| The company has taken advantage of small group exemptions not to disclose arms length transactions between parent and subsidiary companies and companies under common control. At 31 December 2025 the company was owed £402,217 by a company in which the directors hold a participating interest (2024: £209,555 creditor). The loan is unsecured, interest-free and repayable on demand. At 31 December 2025 the company was owed £648,491 (2024: £195,350) by companies controlled by one of the directors. The loans are unsecured, interest-free and repayable after more than one year.

14. | Controlling party
--- | ---
| The company's parent undertaking and controlling party is DMRS Holdings Limited, a company registered in England and Wales, company number 12329337. The parent company's registered office is Park Lane Depot, Balne, Goole, DN14 0EP.

15. | Parent-subsidiary relationships
--- | ---
| As part of a small group, this company is exempt from producing group accounts. These accounts are for this company alone.