IRIS Accounts Production v26.1.10.61 SC362445 Board of Directors 1.4.25 31.3.26 31.3.26 false true false false false true false Ordinary 0.0100 Ordinary A 0.0100 Redeemable Ordinary Shares 1.00000 iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC362445 2025-03-31 SC362445 2026-03-31 SC362445 2025-04-01 2026-03-31 SC362445 2024-03-31 SC362445 2024-04-01 2025-03-31 SC362445 2025-03-31 SC362445 ns15:Scotland 2025-04-01 2026-03-31 SC362445 ns14:PoundSterling 2025-04-01 2026-03-31 SC362445 ns10:Director1 2025-04-01 2026-03-31 SC362445 ns10:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 SC362445 ns10:SmallEntities 2025-04-01 2026-03-31 SC362445 ns10:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 SC362445 ns10:SmallCompaniesRegimeForDirectorsReport 2025-04-01 2026-03-31 SC362445 ns10:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 SC362445 ns10:FullAccounts 2025-04-01 2026-03-31 SC362445 1 2025-04-01 2026-03-31 SC362445 ns10:OrdinaryShareClass1 2025-04-01 2026-03-31 SC362445 ns10:OrdinaryShareClass2 2025-04-01 2026-03-31 SC362445 ns10:OrdinaryShareClass3 2025-04-01 2026-03-31 SC362445 ns10:Director2 2025-04-01 2026-03-31 SC362445 ns10:Director3 2025-04-01 2026-03-31 SC362445 ns10:Director4 2025-04-01 2026-03-31 SC362445 ns10:Director5 2025-04-01 2026-03-31 SC362445 ns10:RegisteredOffice 2025-04-01 2026-03-31 SC362445 ns5:CurrentFinancialInstruments 2026-03-31 SC362445 ns5:CurrentFinancialInstruments 2025-03-31 SC362445 ns5:Non-currentFinancialInstruments 2026-03-31 SC362445 ns5:Non-currentFinancialInstruments 2025-03-31 SC362445 ns5:ShareCapital 2026-03-31 SC362445 ns5:ShareCapital 2025-03-31 SC362445 ns5:RetainedEarningsAccumulatedLosses 2026-03-31 SC362445 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC362445 ns5:NetGoodwill 2025-04-01 2026-03-31 SC362445 ns5:IntangibleAssetsOtherThanGoodwill 2025-04-01 2026-03-31 SC362445 ns5:PlantMachinery 2025-04-01 2026-03-31 SC362445 ns5:FurnitureFittings 2025-04-01 2026-03-31 SC362445 ns5:MotorVehicles 2025-04-01 2026-03-31 SC362445 ns5:ComputerEquipment 2025-04-01 2026-03-31 SC362445 ns5:NetGoodwill 2025-03-31 SC362445 ns5:NetGoodwill 2026-03-31 SC362445 ns5:NetGoodwill 2025-03-31 SC362445 ns5:PlantMachinery 2025-03-31 SC362445 ns5:FurnitureFittings 2025-03-31 SC362445 ns5:MotorVehicles 2025-03-31 SC362445 ns5:ComputerEquipment 2025-03-31 SC362445 ns5:PlantMachinery 2026-03-31 SC362445 ns5:FurnitureFittings 2026-03-31 SC362445 ns5:MotorVehicles 2026-03-31 SC362445 ns5:ComputerEquipment 2026-03-31 SC362445 ns5:PlantMachinery 2025-03-31 SC362445 ns5:FurnitureFittings 2025-03-31 SC362445 ns5:MotorVehicles 2025-03-31 SC362445 ns5:ComputerEquipment 2025-03-31 SC362445 ns5:CostValuation 2025-03-31 SC362445 ns5:AdditionsToInvestments 2026-03-31 SC362445 ns5:CostValuation 2026-03-31 SC362445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2026-03-31 SC362445 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-03-31 SC362445 ns10:OrdinaryShareClass1 2026-03-31 SC362445 ns10:OrdinaryShareClass2 2026-03-31 SC362445 ns10:OrdinaryShareClass3 2026-03-31 SC362445 ns5:RetainedEarningsAccumulatedLosses 2025-03-31 SC362445 ns5:RetainedEarningsAccumulatedLosses 2025-04-01 2026-03-31

REGISTERED NUMBER: SC362445 (Scotland)

| Report of the Directors and |

| Financial Statements |

| for the Year Ended 31 March 2026 |

| for |

| DM Integrated Limited |

DM Integrated Limited (Registered number: SC362445)

Contents of the Financial Statements

for the Year Ended 31 March 2026

Page |

Company Information | 1 |

Report of the Directors | 2 |

Statement of Financial Position | 3 |

Notes to the Financial Statements | 5 |

DM Integrated Limited

Company Information

for the Year Ended 31 March 2026

| DIRECTORS: | Mrs L Kane

| A Kane

| Ms E Kane

| S Kelly

| Ms C Roberts

| REGISTERED OFFICE: | Century House

| Chapelhall Industrial Estate

| Chapelhall

| Airdrie

| ML6 8QH

| REGISTERED NUMBER: | SC362445 (Scotland)

| ACCOUNTANTS: | O'Haras Chartered Accountants

| Radleigh House

| 1 Golf Road

| Clarkston

| Glasgow

| G76 7HU

DM Integrated Limited (Registered number: SC362445)

Report of the Directors

for the Year Ended 31 March 2026

The directors present their report with the financial statements of the company for the year ended 31 March 2026.

DIRECTORS

The directors shown below have held office during the whole of the period from 1 April 2025 to the date of this report.

Mrs L Kane

A Kane

Ms E Kane

S Kelly

Ms C Roberts

This report has been prepared in accordance with the provisions of Part 15 of the Companies Act 2006 relating to small companies.

ON BEHALF OF THE BOARD:

A Kane - Director

9 July 2026

DM Integrated Limited (Registered number: SC362445)

Statement of Financial Position

31 March 2026

| 2026 | 2025 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Intangible assets | 3 | - |  | 12,000 |  |

Property, plant and equipment | 4 | 332,197 |  | 174,860 |  |

Investments | 5 | 428,960 |  | 100,000 |  |

761,157 |  | 286,860 |  |

CURRENT ASSETS

Inventories | 6 | 812,462 |  | 873,435 |  |

Debtors | 7 | 3,196,864 |  | 2,210,129 |  |

Cash at bank and in hand | 72,265 |  | 43,212 |  |

4,081,591 |  | 3,126,776 |  |

CREDITORS

Amounts falling due within one year | 8 | 4,264,016 |  | 3,313,582 |  |

NET CURRENT LIABILITIES | (182,425 | ) | (186,806 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 578,732 |  | 100,054 |  |

CREDITORS

Amounts falling due after more than one year | 9 | 100,000 |  | 56,250 |  |

NET ASSETS | 478,732 |  | 43,804 |  |

CAPITAL AND RESERVES

Called up share capital | 10 | 400,098 |  | 98 |  |

Retained earnings | 11 | 78,634 |  | 43,706 |  |

SHAREHOLDERS' FUNDS | 478,732 |  | 43,804 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 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.

DM Integrated Limited (Registered number: SC362445)

Statement of Financial Position - continued

31 March 2026

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 9 July 2026 and were signed on its behalf by:

A Kane - Director

DM Integrated Limited (Registered number: SC362445)

Notes to the Financial Statements

for the Year Ended 31 March 2026

1. | ACCOUNTING POLICIES

| Going concern

| 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.

| The directors are satisfied that the Company will have access to sufficient funds to ensure that all liabilities will be met as they fall due over a period of at least 12 months from the approval date of these financial statements. The Coronavirus outbreak has created great uncertainty but the directors are confident that the company's finances are sufficiently robust and consider it appropriate to prepare the financial statements on a going concern basis.

| Revenue

| Revenue represents the amounts derived from the provision of goods and services, excluding value added tax and trade discounts.

| Goodwill

| Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

| Intangible assets

| Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

| Tangible fixed assets

| Depreciation is provided at the following annual rates in order to write off the cost less estimated residual value of each asset over its estimated useful life.

| Plant and machinery | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 25% on cost

| Inventories

| Inventories 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.

DM Integrated Limited (Registered number: SC362445)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

1. | ACCOUNTING POLICIES - continued

| 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.

| Pension costs and other post-retirement benefits

| The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

| Debtors

| Short term debtors are measured at transaction price, less any impairment. Loans receivable are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method, less any impairment.

| Creditors

| Short term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method.

2. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 88 (2025 - 88 ) .

3. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 April 2025

| and 31 March 2026 | 60,000 |  |

| AMORTISATION

| At 1 April 2025 | 48,000 |  |

| Amortisation for year | 12,000 |  |

| At 31 March 2026 | 60,000 |  |

| NET BOOK VALUE

| At 31 March 2026 | - |  |

| At 31 March 2025 | 12,000 |  |

DM Integrated Limited (Registered number: SC362445)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

4. | PROPERTY, PLANT AND EQUIPMENT

| Fixtures |

| Plant and |  | and |  | Motor |  | Computer |

| machinery |  | fittings |  | vehicles |  | equipment |  | Totals

£ | £ | £ | £ | £ |

| COST

| At 1 April 2025 | 142,558 |  | 110,398 |  | 19,600 |  | 143,749 |  | 416,305 |  |

| Additions | 155,254 |  | 29,798 |  | - |  | 40,766 |  | 225,818 |  |

| At 31 March 2026 | 297,812 |  | 140,196 |  | 19,600 |  | 184,515 |  | 642,123 |  |

| DEPRECIATION

| At 1 April 2025 | 298 |  | 103,170 |  | 19,600 |  | 118,377 |  | 241,445 |  |

| Charge for year | 44,627 |  | 6,624 |  | - |  | 17,230 |  | 68,481 |  |

| At 31 March 2026 | 44,925 |  | 109,794 |  | 19,600 |  | 135,607 |  | 309,926 |  |

| NET BOOK VALUE

| At 31 March 2026 | 252,887 |  | 30,402 |  | - |  | 48,908 |  | 332,197 |  |

| At 31 March 2025 | 142,260 |  | 7,228 |  | - |  | 25,372 |  | 174,860 |  |

5. | FIXED ASSET INVESTMENTS

| Other

| investments

£ |

| COST

| At 1 April 2025 | 100,000 |  |

| Additions | 328,960 |  |

| At 31 March 2026 | 428,960 |  |

| NET BOOK VALUE

| At 31 March 2026 | 428,960 |  |

| At 31 March 2025 | 100,000 |  |

6. | INVENTORIES

2026 | 2025 |

£ | £ |

| Stocks | 812,462 |  | 873,435 |  |

7. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Trade debtors | 1,996,679 |  | 1,491,976 |  |

| Amounts owed by associates | 569,921 |  | 231,635 |  |

| Amounts recoverable on contract | 354,994 |  | 112,680 |  |

| Other debtors | 28,001 |  | 59,616 |  |

| Prepayments | 247,269 |  | 314,222 |  |

3,196,864 |  | 2,210,129 |  |

DM Integrated Limited (Registered number: SC362445)

Notes to the Financial Statements - continued

for the Year Ended 31 March 2026

8. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans and overdrafts | 1,469,789 |  | 1,167,899 |  |

| Trade creditors | 719,920 |  | 471,465 |  |

| Amounts owed to associates | 554,891 |  | - |  |

| Taxation and social security | 862,126 |  | 854,927 |  |

| Other creditors | 657,290 |  | 819,291 |  |

4,264,016 |  | 3,313,582 |  |

9. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2026 | 2025 |

£ | £ |

| Bank loans | - |  | 56,250 |  |

| Other creditors | 100,000 |  | - |  |

100,000 |  | 56,250 |  |

10. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2026 | 2025 |

| value: | £ | £ |

| 65,000 | Ordinary | £0.00 | 1 | 65 |  | 65 |  |

| 35,000 | Ordinary A | £0.00 | 1 | 33 |  | 33 |  |

| 400,000 | Redeemable Ordinary Shares | £1 | 400,000 |  | - |  |

400,098 |  | 98 |  |

| Redeemable shares issued at the year end date are redeemable at the option of the company. Redemption may be made at such time and on such terms as determined by the directors having regard to the financial position of the company.

11. | RESERVES

| Retained

| earnings

£ |

| At 1 April 2025 | 43,706 |  |

| Profit for the year | 34,928 |  |

| At 31 March 2026 | 78,634 |  |