REGISTERED NUMBER: 02614493 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Driscoll Brothers Group Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr M J Driscoll

Mrs C Driscoll

Mrs P J Driscoll

SECRETARY:

Mrs C Driscoll

REGISTERED OFFICE:

The Cornerstone

Oak Green, Stanley Green Business Park

Cheadle Hulme

Cheadle

SK8 6QL

REGISTERED NUMBER:

02614493 (England and Wales)

ACCOUNTANTS:

Sterling Partners Limited

Chartered Accountants

Chartered Tax Advisors

2nd Floor, Grove House

774-780 Wilmslow Road

Didsbury

Manchester

Greater Manchester

M20 2DR

FIXED ASSETS

Tangible assets

4

277,065

248,120

CURRENT ASSETS

Debtors

5

1,560,019

919,425

Cash at bank and in hand

917,168

1,196,177

2,477,187

2,115,602

CREDITORS

Amounts falling due within one year

6

(1,308,614

)

(1,143,031

)

NET CURRENT ASSETS

1,168,573

972,571

TOTAL ASSETS LESS CURRENT LIABILITIES

1,445,638

1,220,691

PROVISIONS FOR LIABILITIES

(69,266

)

(62,030

)

NET ASSETS

1,376,372

1,158,661

CAPITAL AND RESERVES

Called up share capital

23

23

Retained earnings

1,376,349

1,158,638

1,376,372

1,158,661

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 17 September 2026 and were signed on its behalf by:

Mr M J Driscoll - Director

1.	STATUTORY INFORMATION

Driscoll Brothers Group 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.

The parent company of the group is Driscoll Brothers Holdings Limited. The registered office is:

The Cornerstone

Oak Green

Stanley Green Business Park

Cheadle Hulme

Cheadle

SK8 6QL

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.

Tangible fixed assets

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

Improvements to property

-

10% on reducing balance

Plant and machinery

-

15% on reducing balance

Fixtures and fittings

-

15% on reducing balance

Computer equipment

-

20% on cost

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.

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 33 (2024 - 21 ) .

4.	TANGIBLE FIXED ASSETS

Improvements

Fixtures

to

Plant and

and

Computer

property

machinery

fittings

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

204,099

48,369

16,705

76,620

345,793

Additions

6,307

-

46,039

22,709

75,055

At 31 December 2025

210,406

48,369

62,744

99,329

420,848

DEPRECIATION

At 1 January 2025

37,110

14,252

2,506

43,805

97,673

Charge for year

17,329

5,117

9,036

14,628

46,110

At 31 December 2025

54,439

19,369

11,542

58,433

143,783

NET BOOK VALUE

At 31 December 2025

155,967

29,000

51,202

40,896

277,065

At 31 December 2024

166,989

34,117

14,199

32,815

248,120

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Trade debtors

1,168,543

372,478

Payment on account

-

42,675

Amounts owed by group undertakings

1,608

1,608

Other debtors

22,674

-

Prepayment

355,649

492,256

1,548,474

909,017

Amounts falling due after more than one year:

Loans to related parties

11,545

10,408

Aggregate amounts

1,560,019

919,425

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Payments on account

-

711

Trade creditors

215,940

54,712

Tax

113,816

345,520

Social security and other taxes

31,816

22,493

Pension fund

4,643

3,706

VAT

63,906

9,868

Credit card

61

421

Directors' current accounts

989

-

Accruals and deferred income

877,443

705,600

1,308,614

1,143,031

7.	OTHER FINANCIAL COMMITMENTS

The company had outstanding commitments in respect of operating leases as at 31st December 2025 of £103,324 (2024: £114,958).

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 December 2025 and 31 December 2024:

2025

2024

£

£

Mr M J Driscoll

Balance outstanding at start of year

-

1,375

Amounts advanced

47

23,629

Amounts repaid

(1,036

)

(25,004

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

(989

)

-

Mrs P J Driscoll

Balance outstanding at start of year

-

312

Amounts advanced

-

9

Amounts repaid

-

(321

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

-

9.	RELATED PARTY DISCLOSURES

Driscoll Brothers Properties Limited

A company in which Mr M J Driscoll is a shareholder

During the year the company advanced £1,137 to Driscoll Brothers Properties Limited.

2025

2024

£

£

Amount due from related party at the balance sheet date

11,545

10,408

10.	ULTIMATE CONTROLLING PARTY

The controlling parties are Mr M J Driscoll and Mrs P J Driscoll.