REGISTERED NUMBER: 11880756 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Drigh Ltd

Page

Balance Sheet

1

Notes to the Financial Statements

3

Current assets

Debtors

4

462,289

484,473

Cash at bank

68,941

7,997

531,230

492,470

Creditors

Amounts falling due within one year

5

(86,034

)

(138,445

)

Net current assets

445,196

354,025

Total assets less current liabilities

445,196

354,025

Creditors

Amounts falling due after more than one year

6

(13,901

)

(24,401

)

Net assets

431,295

329,624

Capital and reserves

Called up share capital

100

100

Retained earnings

431,195

329,524

Shareholders' funds

431,295

329,624

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 20 November 2025 and were signed on its behalf by:

Abdul Manan - Director

Mrs Tasneem Manan - Director

1.	Statutory information

Drigh Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

11880756

Registered office:

Marshall House, Suite 21/25 124 Middleton

Morden

Surrey

SM4 6RW

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.

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 3 (2024 - 3 ) .

4.

Debtors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade debtors

16,905

16,905

Other debtors

363,995

386,179

Long term contracts

32,343

32,343

Staff loans

49,046

49,046

462,289

484,473

5.

Creditors: amounts falling due within one year

31.3.25

31.3.24

£

£

Trade creditors

4,399

-

Corporation tax

61,635

117,243

Social security and other taxes

-

1,202

Accrued expenses

20,000

20,000

86,034

138,445

6.

Creditors: amounts falling due after more than one year

31.3.25

31.3.24

£

£

Bank loans (see note 7)

13,901

24,401

7.

Loans

An analysis of the maturity of loans is given below:

31.3.25

31.3.24

£

£

Amounts falling due between one and two years:

Bank loans > 1 year

13,901

24,401