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REGISTERED NUMBER: 05589206 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 28 FEBRUARY 2026

FOR

DANIEL C MARTIN LTD

| DANIEL C MARTIN LTD (REGISTERED NUMBER: 05589206) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 28 FEBRUARY 2026

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DANIEL C MARTIN LTD |

COMPANY INFORMATION

FOR THE PERIOD 1 NOVEMBER 2024 TO 28 FEBRUARY 2026

| DIRECTOR: | Mr D C Martin

| REGISTERED OFFICE: | Wood View

| 118 Crich Lane

| Belper

| Derbyshire

| DE56 1EU

| REGISTERED NUMBER: | 05589206 (England and Wales)

| ACCOUNTANTS: | Sutton McGrath Hartley Ltd

| Chartered Accountants

| 5 Westbrook Court

| Sharrowvale Road

| Sheffield

| South Yorkshire

| S11 8YZ

| DANIEL C MARTIN LTD (REGISTERED NUMBER: 05589206) |

STATEMENT OF FINANCIAL POSITION

28 FEBRUARY 2026

| 2026 |  | 2024

| Notes | £ | £ |

FIXED ASSETS

Intangible assets | 4 | - |  | - |  |

Property, plant and equipment | 5 | 491 |  | 713 |  |

491 |  | 713 |  |

CURRENT ASSETS

Debtors | 6 | 22,815 |  | - |  |

Cash at bank | 309,421 |  | 677,507 |  |

332,236 |  | 677,507 |  |

CREDITORS

Amounts falling due within one year | 7 | (8,915 | ) | (61,758 | ) |

NET CURRENT ASSETS | 323,321 |  | 615,749 |  |

TOTAL ASSETS LESS CURRENT LIABILITIES | 323,812 |  | 616,462 |  |

CAPITAL AND RESERVES

Called up share capital | 8 | 50 |  | 100 |  |

Capital redemption reserve | 50 |  | - |  |

Retained earnings | 323,712 |  | 616,362 |  |

323,812 |  | 616,462 |  |

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

The members have not required the company to obtain an audit of its financial statements for the period 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.

| DANIEL C MARTIN LTD (REGISTERED NUMBER: 05589206) |

STATEMENT OF FINANCIAL POSITION - continued

28 FEBRUARY 2026

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 6 July 2026 and were signed by:

Mr D C Martin - Director

| DANIEL C MARTIN LTD (REGISTERED NUMBER: 05589206) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE PERIOD 1 NOVEMBER 2024 TO 28 FEBRUARY 2026

1. | STATUTORY INFORMATION

| Daniel C Martin Ltd 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.

| Turnover

| Revenue 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 2005, was amortised evenly over its estimated useful life of five 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.

| Computer equipment | - | 25% on reducing balance

| Taxation

| Taxation for the period 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 statement of financial position date.

| Deferred tax

| Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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 period 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.

| DANIEL C MARTIN LTD (REGISTERED NUMBER: 05589206) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 NOVEMBER 2024 TO 28 FEBRUARY 2026

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the period was 1 (2024 - 2 ) .

4. | INTANGIBLE FIXED ASSETS

| Goodwill

£ |

| COST

| At 1 November 2024

| and 28 February 2026 | 30,000 |  |

| AMORTISATION

| At 1 November 2024

| and 28 February 2026 | 30,000 |  |

| NET BOOK VALUE

| At 28 February 2026 | - |  |

| At 31 October 2024 | - |  |

5. | PROPERTY, PLANT AND EQUIPMENT

| Plant and

| machinery

| etc

£ |

| COST

| At 1 November 2024

| and 28 February 2026 | 2,040 |  |

| DEPRECIATION

| At 1 November 2024 | 1,327 |  |

| Charge for period | 222 |  |

| At 28 February 2026 | 1,549 |  |

| NET BOOK VALUE

| At 28 February 2026 | 491 |  |

| At 31 October 2024 | 713 |  |

6. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2024 |

£ | £ |

| Directors' current accounts | 22,815 |  | - |  |

| DANIEL C MARTIN LTD (REGISTERED NUMBER: 05589206) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE PERIOD 1 NOVEMBER 2024 TO 28 FEBRUARY 2026

7. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2026 | 2024 |

£ | £ |

| Tax | 6,929 |  | 58,849 |  |

| Directors' current accounts | - |  | 1,052 |  |

| Accrued expenses | 1,986 |  | 1,857 |  |

8,915 |  | 61,758 |  |

8. | CALLED UP SHARE CAPITAL

| Number: |  | Class: |  | Nominal value: |  | 2026 |  | 2024 |

|  | £ |  | £ |

| 50 |  | Ordinary |  | £1 |  | 50 |  | 100 |

|  | 50 |  | 100 |