| REGISTERED NUMBER: |
| DRAMBOND LIMITED |
| Unaudited Financial Statements for the Year Ended 31 December 2025 |
| REGISTERED NUMBER: |
| 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: |
| REGISTERED OFFICE: |
| REGISTERED NUMBER: |
| ACCOUNTANTS: |
| 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 |
| CURRENT ASSETS |
| Receivables: amounts falling due within one year |
6 |
| Cash at bank |
| PAYABLES |
| Amounts falling due within one year | 7 | ( |
) | ( |
) |
| NET CURRENT LIABILITIES | ( |
) | ( |
) |
| TOTAL ASSETS LESS CURRENT LIABILITIES |
( |
) |
( |
) |
| CAPITAL AND RESERVES |
| Called up share capital |
| Retained earnings | ( |
) | ( |
) |
| ( |
) | ( |
) |
| 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 were approved by the Board of Directors and authorised for issue on |
| DRAMBOND LIMITED (REGISTERED NUMBER: SC809844) |
| Notes to the Financial Statements |
| FOR THE YEAR ENDED 31 DECEMBER 2025 |
| 1. | STATUTORY INFORMATION |
| Drambond Limited is a |
| 2. | STATEMENT OF COMPLIANCE |
| 3. | ACCOUNTING POLICIES |
| Basis of preparing the financial statements |
| 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 |
| 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 |
| Additions |
| Disposals | ( |
) | ( |
) |
| At 31 December 2025 |
| DEPRECIATION |
| At 1 January 2025 |
| Charge for year |
| At 31 December 2025 |
| NET BOOK VALUE |
| At 31 December 2025 |
| At 31 December 2024 |
| 6. | RECEIVABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade debtors |
| Other debtors |
| 7. | PAYABLES: AMOUNTS FALLING DUE WITHIN ONE YEAR |
| 2025 | 2024 |
| £ | £ |
| Trade payables |
| Amounts owed to group undertakings |
| Amounts owed to associates | 17,540 | - |
| Taxation and social security |
| Other payables |