REGISTERED NUMBER: 03377144 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31ST OCTOBER 2025

FOR

DMAT SYSTEMS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D J Matthews

REGISTERED OFFICE:

46 Main Street

Mexborough

South Yorkshire

S64 9DU

REGISTERED NUMBER:

03377144 (England and Wales)

ACCOUNTANTS:

Leesing Marrison Lee & Co

Chartered Certified Accountants

46 Main Street

Mexborough

South Yorkshire

S64 9DU

FIXED ASSETS

Tangible assets

4

1,411,189

1,259,239

Investment property

5

3,067,744

3,175,000

4,478,933

4,434,239

CURRENT ASSETS

Debtors

6

1,570,014

1,616,642

Cash at bank and in hand

278,935

239,102

1,848,949

1,855,744

CREDITORS

Amounts falling due within one year

7

98,690

137,177

NET CURRENT ASSETS

1,750,259

1,718,567

TOTAL ASSETS LESS CURRENT LIABILITIES

6,229,192

6,152,806

CREDITORS

Amounts falling due after more than one year

8

(321,895

)

(6,667

)

PROVISIONS FOR LIABILITIES

(308,244

)

(316,775

)

NET ASSETS

5,599,053

5,829,364

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

5,599,051

5,829,362

SHAREHOLDERS' FUNDS

5,599,053

5,829,364

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31st October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 25th August 2026 and were signed by:

D J Matthews - Director

1.	STATUTORY INFORMATION

DMAT Systems Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

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 as modified by the revaluation of certain assets.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Freehold property

-

2% on cost

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Motor vehicles

-

25% on reducing balance

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST OR VALUATION

At 1st November 2024

1,311,630

300

121,516

130,996

1,564,442

Additions

-

-

1,333

248,792

250,125

Disposals

-

-

-

(54,859

)

(54,859

)

At 31st October 2025

1,311,630

300

122,849

324,929

1,759,708

DEPRECIATION

At 1st November 2024

111,630

250

99,338

93,985

305,203

Charge for year

-

7

3,526

63,784

67,317

Eliminated on disposal

-

-

-

(24,001

)

(24,001

)

At 31st October 2025

111,630

257

102,864

133,768

348,519

NET BOOK VALUE

At 31st October 2025

1,200,000

43

19,985

191,161

1,411,189

At 31st October 2024

1,200,000

50

22,178

37,011

1,259,239

Cost or valuation at 31st October 2025 is represented by:

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

Valuation in 2019

400,000

-

-

-

400,000

Valuation in 2020

257,357

-

-

-

257,357

Valuation in 2024

233,650

-

-

-

233,650

Cost

420,623

300

122,849

324,929

868,701

1,311,630

300

122,849

324,929

1,759,708

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST OR VALUATION

Additions

133,131

At 31st October 2025

133,131

DEPRECIATION

Charge for year

33,283

At 31st October 2025

33,283

NET BOOK VALUE

At 31st October 2025

99,848

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1st November 2024

3,175,000

Additions

1,167,744

Disposals

(1,275,000

)

At 31st October 2025

3,067,744

NET BOOK VALUE

At 31st October 2025

3,067,744

At 31st October 2024

3,175,000

Fair value at 31st October 2025 is represented by:

£

Valuation in 2017

95,132

Valuation in 2018

210,000

Valuation in 2020

51,872

Valuation in 2021

105,690

Valuation in 2023

31,472

Valuation in 2024

154,927

Cost

2,418,651

3,067,744

6.

DEBTORS

31.10.25

31.10.24

£

£

Amounts falling due within one year:

Trade debtors

99,119

104,127

Other debtors

184,072

225,692

283,191

329,819

Amounts falling due after more than one year:

Other debtors

1,286,823

1,286,823

Aggregate amounts

1,570,014

1,616,642

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

6,667

10,000

Hire purchase contracts

13,201

-

Other creditors

78,822

127,177

98,690

137,177

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

223,161

6,667

Hire purchase contracts

98,734

-

321,895

6,667

31.10.25

31.10.24

£

£

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

223,161

-

9.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31st October 2025 and 31st October 2024:

31.10.25

31.10.24

£

£

D J Matthews

Balance outstanding at start of year

-

299,907

Amounts repaid

-

(299,907

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

There have been no transactions with the director other than those included in the related party note.

10.	RELATED PARTY DISCLOSURES

The director is interested in :-

a) As sole proprietor of 'Beacon Labels' the balance due to the company at the year end was £352,684 (2024: £352,684) which is included in other debtors.

b) As sole proprietor of 'Crown Plastics' the balance due to the company at the year end was £794,152 (2024: £794,152) of which £720,000 is included in other debtors and £74,152 in trade debtors.

11.	ULTIMATE CONTROLLING PARTY

Mr D J Matthews as director and shareholder exercises control over the company.