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Drainstore Limited
ABRIDGED Financial Statements
For The Year Ended 28 February 2023
Financial Statements
Contents
Page
Abridged Balance Sheet 1—2
Notes to the Abridged Financial Statements 3—4
Page 1
Abridged Balance Sheet
Registered number: 05042897
2023 2022
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 138,100 172,936
138,100 172,936
CURRENT ASSETS
Stocks 5,000 5,000
Debtors 673,388 528,679
Cash at bank and in hand 183,125 207,370
861,513 741,049
Creditors: Amounts Falling Due Within One Year (792,885 ) (616,362 )
NET CURRENT ASSETS (LIABILITIES) 68,628 124,687
TOTAL ASSETS LESS CURRENT LIABILITIES 206,728 297,623
Creditors: Amounts Falling Due After More Than One Year (133,598 ) (167,157 )
NET ASSETS 73,130 130,466
CAPITAL AND RESERVES
Called up share capital 6 100 100
Profit and Loss Account 73,030 130,366
SHAREHOLDERS' FUNDS 73,130 130,466
Page 1
Page 2
For the year ending 28 February 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
All of the company's members have consented to the preparation of an Abridged Profit and Loss Account and an Abridged Balance Sheet for the year end 28 February 2023 in accordance with section 444(2A) of the Companies Act 2006.
On behalf of the board
Mr Kevin Marshall
Director
28 February 2024
The notes on pages 3 to 4 form part of these financial statements.
Page 2
Page 3
Notes to the Abridged Financial Statements
1. General Information
Drainstore Limited is a private company, limited by shares, incorporated in England & Wales, registered number 05042897 . The registered office is Unit 6 Heritage Business Centre, Belper, Derbyshire, DE56 1SW.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Freehold 2% on cost
Leasehold 2% on cost
Plant & Machinery 25% on reducing balance
Motor Vehicles 25% on reducing balance
Fixtures & Fittings 25% on reducing balance
Computer Equipment 25% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
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Page 4
2.6. Taxation
Income tax expense represents the sum of the tax currently payable.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Current tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current tax is also recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2022: 6)
6 6
4. Tangible Assets
Total
£
Cost
As at 1 March 2022 338,295
Additions 8,837
Disposals (15,495 )
As at 28 February 2023 331,637
Depreciation
As at 1 March 2022 165,359
Provided during the period 28,501
Disposals (323 )
As at 28 February 2023 193,537
Net Book Value
As at 28 February 2023 138,100
As at 1 March 2022 172,936
5. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured.
Bank loans are secured by way of a fixed and floating charge over the current and future assets of the company.
2023 2022
£ £
Bank loans and overdrafts 166,864 202,783
6. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
7. Directors Advances, Credits and Guarantees
Included within debtors is £179,203 (2023 : £129,889) due from the company director.  This loan is unsecured, interest free and repayable on demand.
8. Related Party Transactions
Included in creditors is £634,896 (2022 : £444,402) due to companies under common control.  This amount is interest free and repayable upon demand.
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