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REGISTERED NUMBER: 06007446 (England and Wales)


















FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

DRS COMMERCIAL SERVICES LIMITED

DRS COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 06007446)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025










Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


DRS COMMERCIAL SERVICES LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 31 MARCH 2025







DIRECTORS: N Dunn
E Mannion





REGISTERED OFFICE: 50 Clarendon Street
Leamington Spa
Warwickshire
CV32 4PE





REGISTERED NUMBER: 06007446 (England and Wales)





ACCOUNTANTS: TGFP
Chartered Accountants
Fulford House
Newbold Terrace
Leamington Spa
Warwickshire
CV32 4EA

DRS COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 06007446)

BALANCE SHEET
31 MARCH 2025

2025 2024
Notes £    £    £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 183,553 189,290
Investments 6 1 1
183,554 189,291

CURRENT ASSETS
Debtors 7 217,592 195,481
Cash at bank and in hand 90,462 113,012
308,054 308,493
CREDITORS
Amounts falling due within one year 8 264,524 236,438
NET CURRENT ASSETS 43,530 72,055
TOTAL ASSETS LESS CURRENT
LIABILITIES

227,084

261,346

CREDITORS
Amounts falling due after more than one
year

9

43,355

62,503
NET ASSETS 183,729 198,843

CAPITAL AND RESERVES
Called up and paid share capital 4 4
Retained earnings 183,725 198,839
SHAREHOLDERS' FUNDS 183,729 198,843

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

DRS COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 06007446)

BALANCE SHEET - continued
31 MARCH 2025


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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 10 June 2025 and were signed on its behalf by:




N Dunn - Director



E Mannion - Director


DRS COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 06007446)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025


1. STATUTORY INFORMATION

DRS Commercial Services Limited 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.

The presentation currency of the financial statements is the Pound Sterling (£).


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
Turnover represents invoiced sales of services.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2013, is being amortised evenly over its estimated useful life of six 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.
Plant and machinery etc - 33% on cost

Financial instruments
Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Taxation
Taxation for the year comprises current tax. Tax is recognised in the Statement of Income and Retained Earnings, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current 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 balance sheet date.


DRS COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 06007446)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


2. ACCOUNTING POLICIES - continued
Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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 year 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.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 April 2024
and 31 March 2025 129,022
AMORTISATION
At 1 April 2024
and 31 March 2025 129,022
NET BOOK VALUE
At 31 March 2025 -
At 31 March 2024 -

DRS COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 06007446)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


5. TANGIBLE FIXED ASSETS
Plant and
Land and machinery
buildings etc Totals
£    £    £   
COST
At 1 April 2024 174,931 37,185 212,116
Additions - 2,932 2,932
Disposals - (2,323 ) (2,323 )
At 31 March 2025 174,931 37,794 212,725
DEPRECIATION
At 1 April 2024 - 22,826 22,826
Charge for year - 8,669 8,669
Eliminated on disposal - (2,323 ) (2,323 )
At 31 March 2025 - 29,172 29,172
NET BOOK VALUE
At 31 March 2025 174,931 8,622 183,553
At 31 March 2024 174,931 14,359 189,290

6. FIXED ASSET INVESTMENTS

Investments (neither listed nor unlisted) were as follows:
2025 2024
£    £   
Shares in sub und cost b/fwd 1 1

7. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade debtors 192,722 173,068
Other debtors 24,870 22,413
217,592 195,481

8. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2025 2024
£    £   
Trade creditors 223,366 207,927
Taxation and social security 12,224 4,533
Other creditors 28,934 23,978
264,524 236,438

DRS COMMERCIAL SERVICES LIMITED (REGISTERED NUMBER: 06007446)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 31 MARCH 2025


9. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
2025 2024
£    £   
Other creditors 43,355 62,503

Amounts falling due in more than five years:

Repayable by instalments
Other loans more 5yrs instal 43,355 62,503

10. SECURED DEBTS

The following secured debts are included within creditors:

2025 2024
£    £   
Other loans 61,725 80,873

The company has a fixed and floating charge over it's assets.