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2022-07-31 04326432 frs-core:UnlistedNon-exchangeTraded 2021-07-31 04326432 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2021-07-31 04326432 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 04326432 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 04326432 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 04326432 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 04326432 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 04326432 frs-core:OtherIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2022-07-31 04326432 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2022-07-31 04326432 frs-core:ProvisionsForImpairmentInvestments frs-core:UnlistedNon-exchangeTraded 2021-07-31 04326432 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2021-08-01 2022-07-31 04326432 frs-core:CurrentFinancialInstruments 10 2022-07-31 04326432 frs-core:Non-currentFinancialInstruments 10 2022-07-31 04326432 11 2021-08-01 2022-07-31 04326432 frs-core:CurrentFinancialInstruments 11 2022-07-31 04326432 frs-core:Non-currentFinancialInstruments 11 2022-07-31 04326432 12 2021-08-01 2022-07-31 04326432 frs-core:CurrentFinancialInstruments 12 2022-07-31 04326432 frs-core:Non-currentFinancialInstruments 12 2022-07-31 04326432 13 2021-08-01 2022-07-31 04326432 frs-core:CurrentFinancialInstruments 13 2022-07-31 04326432 frs-core:Non-currentFinancialInstruments 13 2022-07-31 04326432 14 2021-08-01 2022-07-31 04326432 frs-core:CurrentFinancialInstruments 14 2022-07-31 04326432 frs-core:Non-currentFinancialInstruments 14 2022-07-31 04326432 15 2021-08-01 2022-07-31 04326432 frs-core:CurrentFinancialInstruments 15 2022-07-31 04326432 frs-core:Non-currentFinancialInstruments 15 2022-07-31 04326432 16 2021-08-01 2022-07-31 04326432 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frs-countries:EnglandWales 2021-08-01 2022-07-31
Registered number: 04326432
DRS Investments Limited
Unaudited Financial Statements
For The Year Ended 31 July 2023
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 04326432
2023 2022
Notes £ £ £ £
FIXED ASSETS
Investment Properties 4 682,970 -
Investments 5 1,610 1,610
684,580 1,610
CURRENT ASSETS
Debtors 1,670 125,500
Cash at bank and in hand 443,521 600,390
445,191 725,890
Creditors: Amounts Falling Due Within One Year 6 (69,376 ) -
NET CURRENT ASSETS (LIABILITIES) 375,815 725,890
TOTAL ASSETS LESS CURRENT LIABILITIES 1,060,395 727,500
NET ASSETS 1,060,395 727,500
CAPITAL AND RESERVES
Called up share capital 7 320 320
Profit and Loss Account 1,060,075 727,180
SHAREHOLDERS' FUNDS 1,060,395 727,500
Page 1
Page 2
For the year ending 31 July 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their 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.
On behalf of the board
Mr Michael Devlin
Director
07/03/2024
The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. General Information
DRS Investments Limited , registered number 04326432 is a company limited by shares incorporated in England & Wales. The registered office is Unit 2 Pittman Court, Pittman Way, Fulwood, Preston, PR2 9ZG.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historic cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. The company is a parent company subject to the small companies regime. The company and its subsidiaries comprise a small group. The company has therefore taken advantage of the option provided by section 398 of the Companies Act 2006 not to prepare group accounts.
2.2. Turnover
Turnover consists of rental income.
2.3. Investment Properties
Investment properties shall not be subject to periodic charges for depreciation except for properties held on lease, which shall be depreciated at least over the period when the unexpired term is 20 years or less.
Investment properties shall be included in the balance sheet at their market value.
2.4. Taxation
The charge for taxation takes into account taxation deferred as a result of timing differences between the treatment of certain items for taxation and accounting purposes. In general, deferred taxation is recognised in respect of timing differences that have originated but not reversed at the balance sheet date. However, deferred tax assets are recognised only to the extent that the directors consider that it is more likely than not that there will be suitable taxable profits from which the future reversal of the underlying timing differences can be deducted. Deferred taxation is measured on a non-discounted basis at the tax rates that are expected to apply in periods in which the timing differences reverse, based on tax rates and the law enacted or substantively enacted at the balance sheet date.
2.5. Registrar Filing Requirements
The company has taken advantage of Companies Act 2006 section 444(1) and opted not to file the profit and loss account, directors report, and notes to the financial statements relating to the profit and loss account.
3. Average Number of Employees
Average number of employees, including directors, during the year was:
2023 2022
Office and administration 2 2
2 2
Page 3
Page 4
4. Investment Property
2023
£
Fair Value
As at 1 August 2022 -
Additions 682,970
As at 31 July 2023 682,970
5. Investments
Unlisted
£
Cost
As at 1 August 2022 1,610
As at 31 July 2023 1,610
Provision
As at 1 August 2022 -
As at 31 July 2023 -
Net Book Value
As at 31 July 2023 1,610
As at 1 August 2022 1,610
Designed Roof Systems Limited
The Company owns 100% of the issued ordinary share capital in Designed Roof Systems Limited, a company which provides roofing and building services and is incorporated in England and Wales number 3392877. The capital reserves of this undertaking at 31st July 2023 amounted to £424,462 (2022-£503,336) and it's pre-tax profit for the year was £474,931 (2022-£284,906).
Devlin Lettings Limited
The Company owns 100% of the issued ordinary share capital in Devlin Lettings Limited, a company which lets property it owns and is incorporated in England and Wales number 10805218. The capital reserves of this undertaking at 31st July 2023 amounted to £92,809 (2022-£59,719) and it's pre-tax profit for the year was £41,045 (2022-£27,381).
Page 4
Page 5
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Trade creditors 103 -
Accruals and deferred income 17,673 -
Directors' loan accounts 51,600 -
69,376 -
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 320 320
8. Related Party Transactions
Designed Roof Systems LimitedA subsidary company in which this Company holds 100% of the issued share capital

Designed Roof Systems Limited

A subsidary company in which this Company holds 100% of the issued share capital

Devlin Lettings LimitedA subsidary company in which this Company holds 100% of the issued share capitalDuring the year the Company purchased property from Devlin Lettings Limited for £490,000.

Devlin Lettings Limited

A subsidary company in which this Company holds 100% of the issued share capital

During the year the Company purchased property from Devlin Lettings Limited for £490,000.

This Company received dividends from Designed Roof Systems Limited during the year totalling £455,000 (2022-£810,500).
Page 5