DIRECT ROAD MARKINGS LTD

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:

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Devan Pope
Director

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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

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