REGISTERED NUMBER: SC362445 (Scotland)

Report of the Directors and

Financial Statements

for the Year Ended 31 March 2026

for

DM Integrated Limited

Page

Company Information

1

Report of the Directors

2

Statement of Financial Position

3

Notes to the Financial Statements

5

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

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

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.

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

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.

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

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

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