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Company Registration No. 14595060 (England and Wales)
Dre Utilities Ltd Unaudited accounts for the year ended 31 January 2025
Dre Utilities Ltd Unaudited accounts Contents
Page
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Dre Utilities Ltd Company Information for the year ended 31 January 2025
Director
Emma Marie Gray
Company Number
14595060 (England and Wales)
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Dre Utilities Ltd Statement of financial position as at 31 January 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
8,845 
11,793 
Current assets
Debtors
21,059 
22,630 
Cash at bank and in hand
68,444 
35,254 
89,503 
57,884 
Creditors: amounts falling due within one year
(66,178)
(56,659)
Net current assets
23,325 
1,225 
Total assets less current liabilities
32,170 
13,018 
Provisions for liabilities
Deferred tax
(2,982)
(2,982)
Net assets
29,188 
10,036 
Capital and reserves
Called up share capital
1,000 
1,000 
Profit and loss account
28,188 
9,036 
Shareholders' funds
29,188 
10,036 
For the year ending 31 January 2025 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 director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 7 May 2025 and were signed on its behalf by
Emma Marie Gray Director Company Registration No. 14595060
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Dre Utilities Ltd Notes to the Accounts for the year ended 31 January 2025
1
Statutory information
Dre Utilities Ltd is a private company, limited by shares, registered in England and Wales, registration number 14595060.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
25% Reducing balance
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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Dre Utilities Ltd Notes to the Accounts for the year ended 31 January 2025
4
Tangible fixed assets
Plant & machinery 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 February 2024
14,973 
750 
15,723 
At 31 January 2025
14,973 
750 
15,723 
Depreciation
At 1 February 2024
3,743 
187 
3,930 
Charge for the year
2,807 
141 
2,948 
At 31 January 2025
6,550 
328 
6,878 
Net book value
At 31 January 2025
8,423 
422 
8,845 
At 31 January 2024
11,230 
563 
11,793 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
168 
278 
Trade debtors
3,162 
4,995 
Other debtors
17,729 
17,357 
21,059 
22,630 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Trade creditors
130 
- 
Taxes and social security
17,721 
9,580 
Loans from directors
29,998 
29,122 
Accruals
600 
600 
Deferred income
17,729 
17,357 
66,178 
56,659 
7
Deferred taxation
2025 
2024 
£ 
£ 
Accelerated capital allowances
2,982 
2,982 
2025 
2024 
£ 
£ 
Provision at start of year
2,982 
- 
Charged to other comprehensive income
- 
2,982 
Provision at end of year
2,982 
2,982 
A deferred taxation reserve has been created due to accelerated capital allowances of some £2,982. This reserve will reverse in future periods and create a tax liability at the prevailing rate on the day.
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Dre Utilities Ltd Notes to the Accounts for the year ended 31 January 2025
8
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000 
1,000 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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