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Registered Number: 14674204
England and Wales
DIRECT ROAD MARKINGS LTD
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

DIRECT ROAD MARKINGS LTD Contents Page For the year ended 31 March 2026
Statement of financial position | 1
Notes to the financial statements | 2

DIRECT ROAD MARKINGS LTD Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Tangible fixed assets | 3 | 181,773 |  | 40,960
|  | 181,773 |  | 40,960
Current assets |  |  |
Debtors |  | 189,752 |  | 81,443
Cash at bank and in hand |  | 18,657 |  | 28,891
|  | 208,409 |  | 110,334
Creditors: amount falling due within one year |  | (55,222) |  | (15,073)
Net current assets |  | 153,187 |  | 95,261
Total assets less current liabilities |  | 334,960 |  | 136,221
Creditors: amount falling due after more than one year |  | (157,390) |  | (27,117)
Provisions for liabilities |  | (34,537) |  | (9,150)
Net assets |  | 143,033 |  | 99,954
Capital and reserves |  |  |
Called up share capital |  | 2 |  | 2
Profit and loss account |  | 143,031 |  | 99,952
Shareholders' funds |  | 143,033 |  | 99,954
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Directors' responsibilities: The members have not required the company to obtain an audit of its accounts 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 accounts. 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the board of directors on 13 May 2026 and were signed on its behalf by:
------------------------------- Devan Pope Director | ------------------------------- Oliver Tucker Director
1

DIRECT ROAD MARKINGS LTD Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information DIRECT ROAD MARKINGS LTD is a private company, limited by shares, registered in England and Wales, registration number 14674204, registration address Unit 4C Eden Place, Outgang Lane, Sheffield, South Yorkshire, S25 3QY. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Deferred taxation Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the reporting date. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference. 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. Current and deferred tax assets and liabilities are not discounted. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Motor Vehicles | 25% Reducing Balance
Plant and Machinery | 25% Reducing Balance
Fixtures and Fittings | 25% Reducing Balance
Assets on finance lease and hire purchase Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives. Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods. Provisions Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.
2. | Average number of employees Average number of employees during the year was 2 (2025 : 2).
3. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Motor Vehicles |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £ |  | £
At 01 April 2025 | 12,722 |  | 45,840 |  | 1,814 |  | 60,376
Additions | 25,600 |  | 173,011 |  | 2,794 |  | 201,405
Disposals | - |  | - |  | - |  | -
At 31 March 2026 | 38,322 |  | 218,851 |  | 4,608 |  | 261,781
Depreciation
At 01 April 2025 | 5,316 |  | 13,429 |  | 671 |  | 19,416
Charge for year | 8,252 |  | 51,355 |  | 985 |  | 60,592
On disposals | - |  | - |  | - |  | -
At 31 March 2026 | 13,568 |  | 64,784 |  | 1,656 |  | 80,008
Net book values
Closing balance as at 31 March 2026 | 24,754 |  | 154,067 |  | 2,952 |  | 181,773
Opening balance as at 01 April 2025 | 7,406 |  | 32,411 |  | 1,143 |  | 40,960
The net book value of Motor Vehicles includes £ 149,637 (2025 £26,505) in respect of assets leased under finance leases or hire purchase contracts.
4. | Ultimate Controlling Party The company is under the joint control of the Directors, by virtue of their equal shareholding.
2