REGISTERED NUMBER: SC764070 (Scotland)

Unaudited Financial Statements for the Year Ended 30 June 2026

for

Drumoyne Road Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

Chartered Accountants' Report

8

DIRECTOR:

Miss Sophie Dunn

REGISTERED OFFICE:

25 Sandyford Place

Glasgow

G3 7NG

REGISTERED NUMBER:

SC764070 (Scotland)

ACCOUNTANTS:

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

FIXED ASSETS

Intangible assets

4

1,148,846

1,217,462

Tangible assets

5

51,685

41,332

1,200,531

1,258,794

CURRENT ASSETS

Stock

31,750

30,654

Debtors

6

150,729

130,643

Cash at bank and in hand

104,561

146,620

287,040

307,917

CREDITORS

Amounts falling due within one year

7

317,246

605,065

NET CURRENT LIABILITIES

(30,206

)

(297,148

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,170,325

961,646

CREDITORS

Amounts falling due after more than one year

8

(1,044,117

)

(847,036

)

PROVISIONS FOR LIABILITIES

9

(12,921

)

(7,853

)

NET ASSETS

113,287

106,757

CAPITAL AND RESERVES

Called up share capital

10

100

100

Share premium

99,990

99,990

Retained earnings

13,197

6,667

SHAREHOLDERS' FUNDS

113,287

106,757

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 30 September 2026 and were signed by:

Miss Sophie Dunn - Director

1.	STATUTORY INFORMATION

Drumoyne Road Ltd 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.	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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2023, is being amortised evenly over its estimated useful life of twenty years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

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

Plant and machinery

-

10% on cost

Fittings and equipment

-

10% on cost

Computer equipment

-

25% on reducing balance

Stocks

Stock are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Financial instruments

Basic financial instruments, including debtors and creditors with no stated interest rate and receivable or payable within one year, are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in administrative expenses.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

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.

Grant income

Where applicable, grants from the government are recognised at their fair value where there is a reasonable assurance that the grant will be received and that the company will comply with all attached conditions. Where the grant income relates to a particular expense item, the grant income is recognised in the profit and loss account over the same period as the expense it is intended to compensate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 11 (2025 - 12 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 July 2025

and 30 June 2026

1,372,317

AMORTISATION

At 1 July 2025

154,855

Amortisation for year

68,616

At 30 June 2026

223,471

NET BOOK VALUE

At 30 June 2026

1,148,846

At 30 June 2025

1,217,462

5.	TANGIBLE FIXED ASSETS

Fittings

Plant and

and

Motor

Computer

machinery

equipment

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 July 2025

48,141

4,166

-

1,904

54,211

Additions

-

-

21,413

-

21,413

At 30 June 2026

48,141

4,166

21,413

1,904

75,624

DEPRECIATION

At 1 July 2025

10,865

940

-

1,074

12,879

Charge for year

4,814

417

5,353

476

11,060

At 30 June 2026

15,679

1,357

5,353

1,550

23,939

NET BOOK VALUE

At 30 June 2026

32,462

2,809

16,060

354

51,685

At 30 June 2025

37,276

3,226

-

830

41,332

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

125,377

112,342

Other debtors

25,352

18,301

150,729

130,643

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Bank loans and overdrafts

66,313

66,313

Trade creditors

171,727

164,027

Taxation and social security

41,034

59,413

Other creditors

38,172

315,312

317,246

605,065

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Bank loans

798,044

847,036

Other creditors

246,073

-

1,044,117

847,036

2026

2025

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more than 5 years

532,791

581,783

9.	PROVISIONS FOR LIABILITIES

2026

2025

£

£

Deferred tax

12,921

7,853

Deferred

tax

£

Balance at 1 July 2025

7,853

Provided during year

5,068

Balance at 30 June 2026

12,921

10.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2026

2025

value:

£

£

90

Ordinary Shares

£1

100

90

10

Ordinary Shares

£1

-

10

100

100

The following reproduces the text of the report prepared for the director in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance Sheet. Readers are cautioned that the Income Statement and certain other primary statements and the Report of the Director are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Drumoyne Road Ltd for the year ended 30 June 2026 which comprise the Statement of Income and Retained Earnings, Balance Sheet and the related notes from the company's accounting records and from information and explanations you have given us.

As a practising member firm of ICAS, we are subject to its ethical and other professional requirements which are detailed at https://icas.com/icas-framework-preparation-of-accounts.

This report is made solely to the director of Drumoyne Road Ltd in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Drumoyne Road Ltd and state those matters that we have agreed to state to the director of Drumoyne Road Ltd in this report in accordance with the requirements of ICAS as detailed at https://icas.com/icas-framework-preparation-of-accounts. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and its director for our work or for this report.

It is your duty to ensure that Drumoyne Road Ltd has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Drumoyne Road Ltd. You consider that Drumoyne Road Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Drumoyne Road Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory financial statements.

Stevenson & Kyles

Chartered Accountants

25 Sandyford Place

Glasgow

G3 7NG

30 September 2026