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Registered number: 01158843
Daymark Limited
Unaudited Financial Statements
For The Year Ended 31 December 2025
Pinfields Limited Chartered Accountants
Meryll House
57 Worcester Road
Bromsgrove
Worcestershire
B61 7DN
Daymark Limited
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1—2
Notes to the Financial Statements | 3—7

Page 1
Daymark Limited
Statement of Financial Position
As At 31 December 2025
Statement of Financial Position
Registered number: 01158843

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 817,663 |  | 888,173
|  |  | 817,663 |  | 888,173
CURRENT ASSETS
Stocks | 5 | 259,365 |  | 290,778 |
Debtors | 6 | 249,567 |  | 302,132 |
Cash at bank and in hand |  | 401,286 |  | 295,234 |
|  | 910,218 |  | 888,144 |
Creditors: Amounts Falling Due Within One Year | 7 | (763,487 ) |  | (783,603 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 146,731 |  | 104,541
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 964,394 |  | 992,714
Creditors: Amounts Falling Due After More Than One Year | 8 |  | (32,053 ) |  | (134,819 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (203,924 ) |  | (219,936 )
NET ASSETS |  |  | 728,417 |  | 637,959
CAPITAL AND RESERVES
Called up share capital | 12 |  | 6,000 |  | 6,000
Income Statement |  |  | 722,417 |  | 631,959
SHAREHOLDERS' FUNDS |  |  | 728,417 |  | 637,959

Page 1
Page 2
Daymark Limited
Statement of Financial Position (continued)
As At 31 December 2025
For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr J M Bird Director
09/07/2026

The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Daymark Limited
Notes to the Financial Statements
For The Year Ended 31 December 2025
Notes to the Financial Statements
1. General Information
Daymark Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01158843 . The registered office is 70 Hartlebury Trading Estate, Hartlebury, Kidderminster, Worcs, DY10 4JB.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery | - at varying rates on cost
Motor Vehicles | - 20% on cost
Fixtures & Fittings | - 15% on cost
Computer Equipment | - 25% on cost

2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the income statement so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the income statement as incurred.
Page 3
Page 4
Daymark Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 27 (2024: 27)
27 27
Page 4
Page 5
Daymark Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
4. Tangible Assets

| Land & Property
--- | ---
| Improvements to property | Plant & Machinery | Motor Vehicles | Fixtures & Fittings
| £ | £ | £ | £
Cost
As at 1 January 2025 | 47,838 | 2,283,943 | 37,694 | 339,544
Additions | - | 66,476 | - | 5,376
Disposals | - | (12,500 ) | - | -
As at 31 December 2025 | 47,838 | 2,337,919 | 37,694 | 344,920
Depreciation
As at 1 January 2025 | 47,838 | 1,554,968 | 27,261 | 287,659
Provided during the period | - | 89,059 | 4,038 | 11,922
As at 31 December 2025 | 47,838 | 1,644,027 | 31,299 | 299,581
Net Book Value
As at 31 December 2025 | - | 693,892 | 6,395 | 45,339
As at 1 January 2025 | - | 728,975 | 10,433 | 51,885

| Computer Equipment | Total
--- | --- | ---
| £ | £
Cost
As at 1 January 2025 | 584,210 | 3,293,229
Additions | 19,873 | 91,725
Disposals | - | (12,500 )
As at 31 December 2025 | 604,083 | 3,372,454
Depreciation
As at 1 January 2025 | 487,330 | 2,405,056
Provided during the period | 44,716 | 149,735
As at 31 December 2025 | 532,046 | 2,554,791
Net Book Value
As at 31 December 2025 | 72,037 | 817,663
As at 1 January 2025 | 96,880 | 888,173

Page 5
Page 6
Daymark Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
5. Stocks

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Stock | 259,365 |  | 290,778

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 212,096 |  | 263,528
Other debtors | 37,471 |  | 38,604
| 249,567 |  | 302,132

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 137,143 |  | 166,473
Trade creditors | 339,303 |  | 386,953
Other creditors | 34,439 |  | 20,906
Taxation and social security | 252,602 |  | 209,271
| 763,487 |  | 783,603

8. Creditors: Amounts Falling Due After More Than One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 32,053 |  | 134,819

9. Secured Creditors
Of the creditors the following amounts are secured.

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | 169,196 |  | 301,292

Page 6
Page 7
Daymark Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 December 2025
10. Obligations Under Finance Leases and Hire Purchase

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | 137,143 |  | 166,473
Later than one year and not later than five years | 32,053 |  | 134,819
| 169,196 |  | 301,292
| 169,196 |  | 301,292

11. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 January 2025 | 219,936 | 219,936
Deferred taxation | (16,012 ) | (16,012 )
Balance at 31 December 2025 | 203,924 | 203,924

12. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 6,000 |  | 6,000

13. Other Commitments
The total of future minimum lease payments under non-cancellable operating leases are as following:

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Later than one year and not later than five years | 346,963 |  | 335,833
| 346,963 |  | 335,833

Page 7