REGISTERED NUMBER: 06814736 (England and Wales)

Unaudited Financial Statements

for the Year Ended 28 February 2026

for

D R M Technic Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

2

FIXED ASSETS

Tangible assets

4

71,170

33,588

CURRENT ASSETS

Stocks

84,713

157,300

Debtors

5

877,968

432,057

Cash at bank and in hand

231,621

179,735

1,194,302

769,092

CREDITORS

Amounts falling due within one year

6

732,591

327,836

NET CURRENT ASSETS

461,711

441,256

TOTAL ASSETS LESS CURRENT LIABILITIES

532,881

474,844

PROVISIONS FOR LIABILITIES

17,510

7,974

NET ASSETS

515,371

466,870

CAPITAL AND RESERVES

Called up share capital

22

22

Retained earnings

515,349

466,848

SHAREHOLDERS' FUNDS

515,371

466,870

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2026 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 10 September 2026 and were signed by:

Mr M K McGraw - Director

1.	STATUTORY INFORMATION

D R M Technic Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

06814736

Registered office:

Unit 25

Raleigh Hall Industrial Estate

Eccleshall

Stafford

Staffordshire

ST21 6JL

The presentation currency of the financial statements is the Pound Sterling (£).

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.

Turnover

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

Revenue is recognised as the company becomes entitled to consideration for the services supplied. Therefore, turnover also includes the element of work completed but not yet invoiced.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Short leasehold

-

10% on cost

Plant and machinery

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks 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 Profit and Loss Account, 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.

Foreign currencies

Assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate of exchange ruling at the date of transaction. Exchange differences are taken into account in arriving at the operating result.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2025 - 9 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Short

Plant and

and

leasehold

machinery

fittings

£

£

£

COST

At 1 March 2025

24,910

15,755

23,812

Additions

-

21,819

-

At 28 February 2026

24,910

37,574

23,812

DEPRECIATION

At 1 March 2025

17,437

6,591

18,587

Charge for year

2,491

7,746

1,306

At 28 February 2026

19,928

14,337

19,893

NET BOOK VALUE

At 28 February 2026

4,982

23,237

3,919

At 28 February 2025

7,473

9,164

5,225

Motor

Computer

vehicles

equipment

Totals

£

£

£

COST

At 1 March 2025

25,985

54,139

144,601

Additions

39,091

7,115

68,025

At 28 February 2026

65,076

61,254

212,626

DEPRECIATION

At 1 March 2025

22,541

45,857

111,013

Charge for year

10,633

8,267

30,443

At 28 February 2026

33,174

54,124

141,456

NET BOOK VALUE

At 28 February 2026

31,902

7,130

71,170

At 28 February 2025

3,444

8,282

33,588

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

582,044

295,678

Amounts owed by group undertakings

278,726

126,181

Other debtors

17,198

10,198

877,968

432,057

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

476,660

138,853

Taxation and social security

236,387

175,059

Other creditors

19,544

13,924

732,591

327,836

7.	FINANCIAL COMMITMENTS

Total financial commitments, guarantees and contingencies which are not included in the balance sheet amount to £275,520 (2025 £315,840). This financial commitment represents the total amount of payments remaining on a lease ending in 2032.

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 28 February 2026 and 28 February 2025:

2026

2025

£

£

Mr M K McGraw

Balance outstanding at start of year

-

-

Amounts advanced

10,160

-

Amounts repaid

(10,082

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

78

-

9.	ULTIMATE CONTROLLING PARTY

The controlling party is D R M Technic Holdings Limited.

The ultimate controlling parties are M McGraw, A McGraw, L Bloor and A McGraw.