Company Registration No. 08800362 (England and Wales)
DRYBY LTD
Unaudited accounts
for the year ended 31 December 2024
DRYBY LTD
Company Information
for the year ended 31 December 2024
Directors
Anita Puluczkai
Krisztina Puluczkai
Company Number
08800362 (England and Wales)
Registered Office
124 City Road
London
EC1V 2NX
England
Accountants
Cone Accounting Limited
124 City Road
London
EC1V 2NX
DRYBY LTD
Accountants' report
Accountants' report to the board of directors of DRYBY LTD (the company)
These financial statements have been prepared in accordance with our terms of engagement and in order to assist you to fulfil your duties under the Companies Acts that relate to preparing the financial statements of the company for the year ended 31 December 2024.
We have prepared these financial statements based on the accounting records, information and explanations provided by you. We do not express any opinion on the financial statements.
On the balance sheet you have acknowledged your duties under the prevailing Companies Acts to ensure that the company keeps adequate accounting records and prepares financial statements that give "a true and fair view".
You have determined that the company is exempt from the statutory requirement for an audit for the year ended 31 December 2024. Therefore, the financial statements are unaudited.
The financial statements are provided exclusively to the director for the limited purpose mentioned above, and may not be used or relied upon for any other purpose or by any other person, and we shall not be liable for any other usage or reliance.
Cone Accounting Limited
124 City Road
London
EC1V 2NX
30 September 2025
DRYBY LTD
Statement of financial position
as at 31 December 2024
Tangible assets
1,256
39,530
Cash at bank and in hand
11,956
50,177
Creditors: amounts falling due within one year
(202,585)
(181,011)
Net current assets
16,954
3,046
Total assets less current liabilities
18,210
42,576
Creditors: amounts falling due after more than one year
(4,136)
(14,940)
Called up share capital
100
100
Profit and loss account
13,974
27,536
Shareholders' funds
14,074
27,636
For the year ending 31 December 2024 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 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 of Directors and authorised for issue on 30 September 2025 and were signed on its behalf by
Anita Puluczkai
Director
Company Registration No. 08800362
DRYBY LTD
Notes to the Accounts
for the year ended 31 December 2024
DRYBY LTD is a private company, limited by shares, registered in England and Wales, registration number 08800362. The registered office is 124 City Road, London, EC1V 2NX, England.
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.
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.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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:
Land & buildings
10% Straight Line
Plant & machinery
33.33% Straight Line
Fixtures & fittings
33.33% Reducing Balance, 25% Straight Line and 20% Straight Line
Computer equipment
33.33% Reducing Balance
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rates of exchange ruling at the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
DRYBY LTD
Notes to the Accounts
for the year ended 31 December 2024
4
Tangible fixed assets
Land & buildings
Plant & machinery
Fixtures & fittings
Computer equipment
Total
Cost or valuation
At cost
At cost
At cost
At cost
At 1 January 2024
150,327
36,437
50,496
10,600
247,860
Disposals
(146,827)
-
(10,930)
(4,775)
(162,532)
At 31 December 2024
3,500
36,437
39,566
5,825
85,328
At 1 January 2024
115,889
36,317
47,670
8,454
208,330
Charge for the year
14,846
120
1,225
716
16,907
On disposals
(127,235)
-
(9,329)
(4,601)
(141,165)
At 31 December 2024
3,500
36,437
39,566
4,569
84,072
At 31 December 2024
-
-
-
1,256
1,256
At 31 December 2023
34,438
120
2,826
2,146
39,530
Amounts falling due within one year
Trade debtors
132,129
22,920
Accrued income and prepayments
7,837
27,201
Other debtors
67,617
67,510
6
Creditors: amounts falling due within one year
2024
2023
Bank loans and overdrafts
10,648
9,978
Trade creditors
34,042
(8,409)
Taxes and social security
10,564
6,056
Other creditors
12,717
5,215
Loans from directors
97,043
137,388
7
Creditors: amounts falling due after more than one year
2024
2023
Allotted, called up and fully paid:
10,000 Ordinary shares of £0.01 each
100
100
DRYBY LTD
Notes to the Accounts
for the year ended 31 December 2024
During the period under review the company was under the control of Ms A Puluczkai and Ms K Puluczkai, both directors and equal shareholders.
10
Average number of employees
During the year the average number of employees was 11 (2023: 13).