1 April 2025 v2026.16.1 limited_company_frs_102_section_1a_v1_1_3 companies_house Software false true true true No description of principal activity 0 0 false true xbrli:pure xbrli:shares iso4217:GBP 08459566 2025-04-01 2026-03-31 08459566 2026-03-31 08459566 2025-03-31 08459566 core:WithinOneYear 2026-03-31 08459566 core:WithinOneYear 2025-03-31 08459566 core:ShareCapital 2026-03-31 08459566 core:ShareCapital 2025-03-31 08459566 core:RetainedEarningsAccumulatedLosses 2026-03-31 08459566 core:RetainedEarningsAccumulatedLosses 2025-03-31 08459566 bus:Director1 2025-04-01 2026-03-31 08459566 bus:RegisteredOffice 2025-04-01 2026-03-31 08459566 1 2025-04-01 2026-03-31 08459566 2024-04-01 2025-03-31 08459566 countries:EnglandWales 2025-04-01 2026-03-31 08459566 bus:AuditExemptWithAccountantsReport 2025-04-01 2026-03-31 08459566 bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 08459566 bus:SmallEntities 2025-04-01 2026-03-31 08459566 bus:FullAccounts 2025-04-01 2026-03-31
Company registration number:
08459566
DRJM LIMITED
Unaudited Filleted Financial Statements for the year ended
31 March 2026
DRJM LIMITED
Report of the Accountant to the director of DRJM LIMITED
Year ended
31 March 2026
These financial statements have been prepared in accordance with my terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended
31 March 2026
.
I have prepared these financial statements based on the accounting records, information and explanations provided by you. I do not express any opinion on the financial statements.
On the statement of financial position you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give a "true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for this accounting year. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Benford Accountancy Ltd
Hickstead Works
london Road
Hickstead
West Sussex
RH17 5LZ
United Kingdom
DRJM LIMITED
Statement of Financial Position
31 March 2026

|  | 2026 | 2025
--- | --- | --- | ---
| Note | £ | £
Current assets |  |  |  |  |
Cash at bank and in hand |  | - |  | 42,068 |
Creditors: amounts falling due within one year | 5 | (1,678 | ) | (8,895 | )
Net current (liabilities)/assets |  | (1,678 | ) | 33,173 |
Total assets less current liabilities |  | (1,678 | ) | 33,173 |
Capital and reserves |  |  |  |  |
Called up share capital |  | 720 |  | 720 |
Profit and loss account |  | (2,398 | ) | 32,453 |
Shareholders (deficit)/funds |  | (1,678 | ) | 33,173 |

For the year ending
31 March 2026
, the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act 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.
In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered.
These
financial statements
were approved by the board of directors and authorised for issue on
28 April 2026
, and are signed on behalf of the board by:

Mr Duncan Morrison
Director

Company registration number:
08459566
DRJM LIMITED
Notes to the Financial Statements
Year ended
31 March 2026

## 1 General information

The company is a private company limited by shares and is registered in England and Wales. The address of the registered office is
CO Benford Accountancy Ltd
,
Hickstead Works
,
London Road, Hickstead
,
West Sussex
,
RH17 5LZ
, United Kingdom.

## 2 Statement of compliance

These
financial statements
have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable to the UK and Republic of Ireland'.

## 3 Accounting policies

## Basis of preparation

The
financial statements
have been prepared on the historical cost basis, as modified by the revaluation of certain assets.
The
financial statements
are prepared in sterling, which is the functional currency of the company.

## Current tax

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.

## Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.
Basic financial instruments are initially recognised at the transaction price and are subsequently measured as follows: Debt instruments are subsequently measured at amortised cost and commitments to receive a loan and to make a loan to another entity are subsequently measured at amortised cost. Where investments in non-convertible preference shares and non-puttable ordinary shares or preference shares are publicly traded or their fair value can otherwise be measured reliably, the investment is subsequently measured at fair value with changes in fair value recognised in profit or loss. All other such investments are subsequently measured at cost less impairment.
All other financial instruments, including derivatives, are initially recognised at fair value, which is normally the transaction price and are subsequently measured at fair value, with any changes recognised in profit or loss.
Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately.
All equity instruments regardless of significance, and other financial assets that are individually significant, are assessed individually for impairment. Other financial assets or either assessed individually or grouped on the basis of similar credit risk characteristics.
Any reversals of impairment are recognised in profit or loss immediately, to the extent that the reversal does not result in a carrying amount of the financial asset that exceeds what the carrying amount would have been had the impairment not previously been recognised.

## 4 Average number of employees

The average number of persons employed by the company during the year was nil (2025: nil).

## 5 Creditors: amounts falling due within one year

| 2026 | 2025
--- | --- | ---
| £ | £
Taxation and social security | 143 |  | 109 |
Other creditors | 1,535 |  | 8,786 |
| 1,678 |  | 8,895 |