REGISTERED NUMBER: 11827475 (England and Wales)

DRM AGGREGATE SOLUTIONS LTD

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2026

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D Marsh

Mr A Marsh

R D Marsh

REGISTERED OFFICE:

10 Park Plaza

Battlefield Enterprise Park

Shrewsbury

Shropshire

SY1 3AF

REGISTERED NUMBER:

11827475 (England and Wales)

ACCOUNTANTS:

Harvey Telford & Bates Chartered Accountants

10 Park Plaza

Battlefield Enterprise Park

Shrewsbury

Shropshire

SY1 3AF

FIXED ASSETS

Tangible assets

4

1,033,280

805,464

CURRENT ASSETS

Stocks

100,000

-

Debtors

5

1,474,150

1,050,257

Cash at bank and in hand

287,758

272,042

1,861,908

1,322,299

CREDITORS

Amounts falling due within one year

6

1,557,360

1,257,496

NET CURRENT ASSETS

304,548

64,803

TOTAL ASSETS LESS CURRENT LIABILITIES

1,337,828

870,267

CREDITORS

Amounts falling due after more than one year

7

(885,459

)

(689,793

)

PROVISIONS FOR LIABILITIES

(84,804

)

(27,850

)

NET ASSETS

367,565

152,624

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

367,465

152,524

367,565

152,624

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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.

The financial statements were approved by the Board of Directors and authorised for issue on 3 June 2026 and were signed on its behalf by:

R D Marsh - Director

1.	STATUTORY INFORMATION

DRM Aggregate Solutions Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 21 (2025 - 14 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 March 2025

1,669,944

Additions

730,885

Disposals

(75,500

)

At 28 February 2026

2,325,329

DEPRECIATION

At 1 March 2025

864,480

Charge for year

492,628

Eliminated on disposal

(65,059

)

At 28 February 2026

1,292,049

NET BOOK VALUE

At 28 February 2026

1,033,280

At 28 February 2025

805,464

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

1,214,899

767,951

Other debtors

259,251

282,306

1,474,150

1,050,257

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

2,500

10,000

Hire purchase contracts

476,200

352,135

Trade creditors

905,160

855,371

Taxation and social security

158,540

11,996

Other creditors

14,960

27,994

1,557,360

1,257,496

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

-

2,500

Hire purchase contracts

885,459

687,293

885,459

689,793

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

Mr A Marsh

Balance outstanding at start of year

4,150

4,150

Amounts advanced

4,538

60,000

Amounts repaid

-

(60,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

8,688

4,150

D Marsh

Balance outstanding at start of year

7,037

6,971

Amounts advanced

14,053

69,666

Amounts repaid

-

(69,600

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

21,090

7,037

R D Marsh

Balance outstanding at start of year

(4,007

)

-

Amounts advanced

-

55,993

Amounts repaid

-

(60,000

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(4,007

)

(4,007

)