IRIS Accounts Production v26.1.0.640 SC809844 Board of Directors 1.1.25 31.12.25 31.12.25 false true false false true false iso4217:GBP iso4217:USD iso4217:EUR xbrli:shares xbrli:pure utr:tonnes utr:kWh SC809844 2024-12-31 SC809844 2025-12-31 SC809844 2025-01-01 2025-12-31 SC809844 2024-05-07 SC809844 2024-05-08 2024-12-31 SC809844 2024-12-31 SC809844 ns15:Scotland 2025-01-01 2025-12-31 SC809844 ns14:PoundSterling 2025-01-01 2025-12-31 SC809844 ns10:Director1 2025-01-01 2025-12-31 SC809844 ns10:PrivateLimitedCompanyLtd 2025-01-01 2025-12-31 SC809844 ns10:SmallEntities 2025-01-01 2025-12-31 SC809844 ns10:AuditExempt-NoAccountantsReport 2025-01-01 2025-12-31 SC809844 ns10:SmallCompaniesRegimeForDirectorsReport 2025-01-01 2025-12-31 SC809844 ns10:SmallCompaniesRegimeForAccounts 2025-01-01 2025-12-31 SC809844 ns10:FullAccounts 2025-01-01 2025-12-31 SC809844 ns10:Director2 2025-01-01 2025-12-31 SC809844 ns10:RegisteredOffice 2025-01-01 2025-12-31 SC809844 ns5:CurrentFinancialInstruments 2025-12-31 SC809844 ns5:CurrentFinancialInstruments 2024-12-31 SC809844 ns5:ShareCapital 2025-12-31 SC809844 ns5:ShareCapital 2024-12-31 SC809844 ns5:RetainedEarningsAccumulatedLosses 2025-12-31 SC809844 ns5:RetainedEarningsAccumulatedLosses 2024-12-31 SC809844 ns5:PlantMachinery 2024-12-31 SC809844 ns5:MotorVehicles 2024-12-31 SC809844 ns5:ComputerEquipment 2024-12-31 SC809844 ns5:PlantMachinery 2025-01-01 2025-12-31 SC809844 ns5:MotorVehicles 2025-01-01 2025-12-31 SC809844 ns5:ComputerEquipment 2025-01-01 2025-12-31 SC809844 ns5:PlantMachinery 2025-12-31 SC809844 ns5:MotorVehicles 2025-12-31 SC809844 ns5:ComputerEquipment 2025-12-31 SC809844 ns5:PlantMachinery 2024-12-31 SC809844 ns5:MotorVehicles 2024-12-31 SC809844 ns5:ComputerEquipment 2024-12-31 SC809844 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2025-12-31 SC809844 ns5:WithinOneYear ns5:CurrentFinancialInstruments 2024-12-31

REGISTERED NUMBER: SC809844 (Scotland)

DRAMBOND LIMITED

Unaudited Financial Statements for the Year Ended 31 December 2025

DRAMBOND LIMITED (REGISTERED NUMBER: SC809844)

Contents of the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 3 |

DRAMBOND LIMITED

Company Information

FOR THE YEAR ENDED 31 DECEMBER 2025

| DIRECTORS: | Terence Francis Bleeks

| James Bleeks

| REGISTERED OFFICE: | SIr William Smith Road

| Kirkton Industrial Estate

| Arbroath

| DD11 3RD

| REGISTERED NUMBER: | SC809844 (Scotland)

| ACCOUNTANTS: | Cooper Parry Advisory Limited

| Unit 7 Dyehouse

| Linen Green

| Dungannon

| Co. Tyrone

| BT71 7HB

DRAMBOND LIMITED (REGISTERED NUMBER: SC809844)

Statement of Financial Position

31 DECEMBER 2025

2025 | 2024 |

| Notes | £ | £

NON-CURRENT ASSETS

Tangible assets | 5 | 198,959 |  | 170,781 |  |

CURRENT ASSETS

Receivables: amounts falling due within one year | 6 | 104,665 |  | 35,100 |  |

Cash at bank | 75,041 |  | 961 |  |

179,706 |  | 36,061 |  |

PAYABLES

Amounts falling due within one year | 7 | (631,523 | ) | (270,919 | ) |

NET CURRENT LIABILITIES | (451,817 | ) | (234,858 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (252,858 | ) | (64,077 | ) |

CAPITAL AND RESERVES

Called up share capital | 100 |  | 100 |  |

Retained earnings | (252,958 | ) | (64,177 | ) |

(252,858 | ) | (64,077 | ) |

The Company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 December 2025.

The members have not required the Company to obtain an audit of its financial statements for the year ended 31 December 2025 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 27 April 2026 and were signed on its behalf by:

James Bleeks - Director

DRAMBOND LIMITED (REGISTERED NUMBER: SC809844)

Notes to the Financial Statements

FOR THE YEAR ENDED 31 DECEMBER 2025

1. | STATUTORY INFORMATION

| Drambond Limited is a private company, limited by shares , registered in Scotland. The company's registered number and registered office address can be found on the Company Information page.

2. | STATEMENT OF COMPLIANCE

| 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.

3. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| The financial statements have been prepared under the historical cost convention.

| The accounts are prepared under the historical cost convention modified when necessary to include the revaluation of certain fixed assets.

| Revenue

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

| Property, plant and equipment

| Property, plant and equipment are stated at cost or at valuation, less accumulated depreciation. The charge to depreciation is calculated to write off the original cost or valuation of property, plant and equipment, less their estimated residual value, over their expected useful lives as follows:

| Plant and machinery |  | 25% straight line |  |

| Motor vehicles |  | 25% reducing balance |  |

| Computer equipment |  | 25% straight line |  |

| The carrying values of property, plant and equipment are reviewed annually for impairment in periods if events or changes in circumstances indicate the carrying value may not be recoverable.

| 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 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.

| 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.

| Cash flow statement

| The company has availed of the exemption in FRS 102 Section 1A from the requirement to prepare a Statement of Cash Flows because it is classified as a small company.

4. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 1 ) .

DRAMBOND LIMITED (REGISTERED NUMBER: SC809844)

Notes to the Financial Statements - continued

FOR THE YEAR ENDED 31 DECEMBER 2025

5. | PROPERTY, PLANT AND EQUIPMENT

Plant and | Motor | Computer |

machinery | vehicles | equipment | Totals |

| £ | £ | £ | £

| COST

| At 1 January 2025 | 150,000 |  | - |  | 20,795 |  | 170,795 |  |

| Additions | 81,674 |  | 31,523 |  | 8,660 |  | 121,857 |  |

| Disposals | (38,500 | ) | - |  | - |  | (38,500 | ) |

| At 31 December 2025 | 193,174 |  | 31,523 |  | 29,455 |  | 254,152 |  |

| DEPRECIATION

| At 1 January 2025 | - |  | - |  | 14 |  | 14 |  |

| Charge for year | 46,646 |  | 1,490 |  | 7,043 |  | 55,179 |  |

| At 31 December 2025 | 46,646 |  | 1,490 |  | 7,057 |  | 55,193 |  |

| NET BOOK VALUE

| At 31 December 2025 | 146,528 |  | 30,033 |  | 22,398 |  | 198,959 |  |

| At 31 December 2024 | 150,000 |  | - |  | 20,781 |  | 170,781 |  |

6. | RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

| £ | £

| Trade debtors | 86,739 |  | - |  |

| Other debtors | 17,926 |  | 35,100 |  |

104,665 |  | 35,100 |  |

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

2025 | 2024 |

| £ | £

| Trade payables | 319,157 |  | 205,976 |  |

| Amounts owed to group undertakings | 252,044 |  | 60,343 |  |

| Amounts owed to associates | 17,540 |  | - |  |

| Taxation and social security | 1,778 |  | 4,600 |  |

| Other payables | 41,004 |  | - |  |

631,523 |  | 270,919 |  |