REGISTERED NUMBER: 02304469 (England and Wales)

D.R. WAREHOUSE LIMITED

Unaudited Financial Statements for the Year Ended 31 March 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mrs K Kaur

P Lal

SECRETARY:

Mrs K Kaur

REGISTERED OFFICE:

60-64 Great Hampton Street

Hockley

Birmingham

West Midlands

B18 6EL

REGISTERED NUMBER:

02304469 (England and Wales)

FIXED ASSETS

Tangible assets

4

947

1,261

CURRENT ASSETS

Debtors

5

210,537

216,361

Cash at bank

9,213

15,654

219,750

232,015

CREDITORS

Amounts falling due within one year

6

27,607

26,182

NET CURRENT ASSETS

192,143

205,833

TOTAL ASSETS LESS CURRENT LIABILITIES

193,090

207,094

CREDITORS

Amounts falling due after more than one year

7

1,667

11,667

NET ASSETS

191,423

195,427

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

190,423

194,427

191,423

195,427

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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 15 December 2025 and were signed on its behalf by:

Mrs K Kaur - Director

1.	STATUTORY INFORMATION

D.R. Warehouse 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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

-

25% on reducing balance

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Taxation

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

Current or deferred 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

machinery

fittings

vehicles

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

31,202

89,809

10,500

131,511

DEPRECIATION

At 1 April 2024

30,735

89,127

10,388

130,250

Charge for year

116

170

28

314

At 31 March 2025

30,851

89,297

10,416

130,564

NET BOOK VALUE

At 31 March 2025

351

512

84

947

At 31 March 2024

467

682

112

1,261

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

-

5,756

Other debtors

210,537

210,605

210,537

216,361

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

10,000

10,000

Trade creditors

4,847

1,336

Social security and other taxes

1,007

2,588

Other creditors

2,353

1,353

Directors' current accounts

-

4,007

Accruals and deferred income

-

(2

)

Accrued expenses

9,400

6,900

27,607

26,182

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans - 1-2 years

1,667

10,000

Bank loans - 2-5 years

-

1,667

1,667

11,667

8.	RELATED PARTY DISCLOSURES

The company leases premises situated at 60-64 Great Hampton Street, Hockley, Birmingham from the directors. The company has occupied the premises rent free for the year to 31st March 2025.

9.	ULTIMATE CONTROLLING PARTY

The company is controlled by the directors by virtue of their shareholdings in the company.