2023-11-012024-10-312024-10-31false10997958DROUTH 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DROUTH LTD

Registered Number
10997958
(England and Wales)

Unaudited Financial Statements for the Year ended
31 October 2024

DROUTH LTD
Company Information
for the year from 1 November 2023 to 31 October 2024

Director

IRVING, Dianne

Registered Address

Westgate House
1 Westgate
Wetherby
LS22 6LL

Registered Number

10997958 (England and Wales)
DROUTH LTD
Balance Sheet as at
31 October 2024

Notes

2024

2023

£

£

£

£

Fixed assets
Tangible assets3104,964110,530
104,964110,530
Current assets
Debtors33,39927,234
Cash at bank and on hand61,60535,237
95,00462,471
Creditors amounts falling due within one year4(86,251)(74,048)
Net current assets (liabilities)8,753(11,577)
Total assets less current liabilities113,71798,953
Creditors amounts falling due after one year5(89,316)(107,144)
Net assets24,401(8,191)
Capital and reserves
Profit and loss account24,401(8,191)
Shareholders' funds24,401(8,191)
The financial statements were approved and authorised for issue by the Director on 18 March 2025, and are signed on its behalf by:
IRVING, Dianne
Director
Registered Company No. 10997958
DROUTH LTD
Notes to the Financial Statements
for the year ended 31 October 2024

1.Accounting policies
Statutory information
The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.
Statement of compliance
The financial statements have been prepared in accordance with the Companies Act 2006 and FRS 102 The Financial Reporting Standard applicable in the UK and Republic of Ireland including Section 1A Small Entities.
Employee benefits
Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.
Tangible fixed assets and depreciation
All fixed assets are initially recorded at cost. Property, plant and equipment is used in the company's principal activity for the production and supply of goods or for administrative purposes and is stated in the balance sheet under the historic cost model. This model requires the assets to be stated at cost less amounts in respect of depreciation and less any accumulated impairment losses. Depreciation is calculated so as to write off the cost of an asset, less its estimated residual value (which is the expected amount that would currently be obtained from disposal of an asset, after deducting the estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life), over the useful economic life of the respective asset as follows:

Reducing balance (%)
Land and buildings3
Fixtures and fittings10
2.Average number of employees

20242023
Average number of employees during the year2120
3.Tangible fixed assets

Land & buildings

Fixtures & fittings

Total

£££
Cost or valuation
At 01 November 2362,74191,266154,007
Additions-368368
At 31 October 2462,74191,634154,375
Depreciation and impairment
At 01 November 2338,0375,44043,477
Charge for year5755,3595,934
At 31 October 2438,61210,79949,411
Net book value
At 31 October 2424,12980,835104,964
At 31 October 2324,70485,826110,530
4.Creditors: amounts due within one year

2024

2023

££
Trade creditors / trade payables37,83134,176
Bank borrowings and overdrafts16,84918,096
Taxation and social security24,53316,548
Accrued liabilities and deferred income7,0385,228
Total86,25174,048
5.Creditors: amounts due after one year

2024

2023

££
Bank borrowings and overdrafts89,316107,144
Total89,316107,144