Registration number: 07432982

Le Drus Ltd

Contents

Accountants' Report	1
Balance Sheet	2

Chartered Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Le Drus Ltd
for the Year Ended 31 March 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Le Drus Ltd for the year ended 31 March 2025 as set out on pages 2 to 4 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Le Drus Ltd, as a body, in accordance with the terms of our engagement letter dated 12 May 2022. Our work has been undertaken solely to prepare for your approval the accounts of Le Drus Ltd and state those matters that we have agreed to state to the Board of Directors of Le Drus Ltd, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Le Drus Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Le Drus Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Le Drus Ltd. You consider that Le Drus Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Le Drus Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
Clint Mill
Cornmarket
PENRITH
CA11 7HW

17 September 2025

Le Drus Ltd

(Registration number: 07432982)
Balance Sheet as at 31 March 2025

		2025 £	2024 £
Fixed assets		13,985	16,639
Current assets		374,336	313,465
Creditors: Amounts falling due within one year		(66,877)	(25,230)
Net current assets		307,459	288,235
Total assets less current liabilities		321,444	304,874
Creditors: Amounts falling due after more than one year		(3,249)	(7,581)
Accruals and deferred income		(4,395)	(3,675)
		313,800	293,618
Capital and reserves		313,800	293,618

Le Drus Ltd

(Registration number: 07432982)
Balance Sheet as at 31 March 2025 (continued)

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Clint Mill
Cornmarket
PENRITH
Cumbria
CA11 7HW
United Kingdom

2	Staff numbers

The average number of persons employed by the company (including the director) during the year, was 1 (2024 - 1).

3	Related party transactions

Transactions with the director

2025	At 1 April 2024 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 March 2025 £
AC Toy
Loan	122,023	8,204	(130,696)	-	469	-

2024	At 1 April 2023 £	Advances £	Repayments £	Dividends credited £	Interest £	At 31 March 2024 £
AC Toy
Loan	107,496	72,456	(59,759)	(1,000)	2,830	122,023

Directors' advances are repayable on demand.

Interest has been charged at a rate of 2.25% on advances to directors (2024 - 2.25%).






 

Le Drus Ltd

(Registration number: 07432982)
Balance Sheet as at 31 March 2025 (continued)

For the financial year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared in accordance with the provisions applicable to companies subject to the micro entities regime and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 17 September 2025
 

......................................... AC Toy Director