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Registered number: 01858043
Drake & Reynolds Limited
Financial Statements
For The Year Ended 30 April 2025
Drake & Reynolds Limited
Contents
Contents

| Page
--- | ---
Balance Sheet | 1—2
Notes to the Financial Statements | 3—5

Page 1
Drake & Reynolds Limited
Balance Sheet
As At 30 April 2025
Balance Sheet
Registered number: 01858043

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 826 |  | 1,378
Investments | 5 |  | 17,550 |  | -
|  |  | 18,376 |  | 1,378
CURRENT ASSETS
Debtors | 6 | 36,222 |  | 55,350 |
Cash at bank and in hand |  | 76,636 |  | 59,523 |
|  | 112,858 |  | 114,873 |
Creditors: Amounts Falling Due Within One Year | 7 | (61,305 ) |  | (61,136 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 51,553 |  | 53,737
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 69,929 |  | 55,115
NET ASSETS |  |  | 69,929 |  | 55,115
CAPITAL AND RESERVES
Called up share capital | 8 |  | 36 |  | 36
Share premium account |  |  | 5,380 |  | 5,380
Capital redemption reserve |  |  | 672 |  | 672
Profit and Loss Account |  |  | 63,841 |  | 49,027
SHAREHOLDERS' FUNDS |  |  | 69,929 |  | 55,115

Page 1
Page 2
Drake & Reynolds Limited
Balance Sheet (continued)
As At 30 April 2025
For the year ending 30 April 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 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board

Mr D Reynolds Director
31st October 2025

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Drake & Reynolds Limited
Notes to the Financial Statements
For The Year Ended 30 April 2025
Notes to the Financial Statements
1. General Information
Drake & Reynolds Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01858043 . The registered office is 1 Dawes Court, High Street, Esher, KT10 9QD.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Computer Equipment | 25% on cost

2.4. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.5. Investments
A debenture is included within investments and amortised over a period of 10 years.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
Page 3
Page 4
Drake & Reynolds Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
4. Tangible Assets

| Computer Equipment
--- | ---
| £
Cost
As at 1 May 2024 | 5,412
As at 30 April 2025 | 5,412
Depreciation
As at 1 May 2024 | 4,034
Provided during the period | 552
As at 30 April 2025 | 4,586
Net Book Value
As at 30 April 2025 | 826
As at 1 May 2024 | 1,378

5. Investments

| Other
--- | ---
| £
Cost
As at 1 May 2024 | 14,000
Additions | 19,500
As at 30 April 2025 | 33,500
Provision
As at 1 May 2024 | 14,000
Added in period | 1,950
As at 30 April 2025 | 15,950
Net Book Value
As at 30 April 2025 | 17,550
As at 1 May 2024 | -

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 32,093 |  | 50,910
Other debtors | 4,129 |  | 4,440
| 36,222 |  | 55,350

Page 4
Page 5
Drake & Reynolds Limited
Notes to the Financial Statements (continued)
For The Year Ended 30 April 2025
7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Trade creditors | 6,399 |  | 4,317
Other creditors | 2,368 |  | 1,696
Taxation and social security | 52,538 |  | 55,123
| 61,305 |  | 61,136

8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Allotted, Called up and fully paid | 36 |  | 36

Page 5