DMRS SERVICES LIMITED


Directors	MCARDLE, David John
	STOW, Richard Adam


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


Registered Number	10415214 (England and Wales)

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.

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.

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.

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:

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.

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.

	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