D.R.P. Supplies Limited

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

Registered number: 01819850

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		66,054		88,072

			66,054		88,072
CURRENT ASSETS
Stocks	5	300,000		280,000
Debtors	6	109,644		99,678
Cash at bank and in hand		14,538		83,353

		424,182		463,031
Creditors: Amounts Falling Due Within One Year	7	(208,005 )		(116,506 )

NET CURRENT ASSETS (LIABILITIES)			216,177		346,525

TOTAL ASSETS LESS CURRENT LIABILITIES			282,231		434,597

Creditors: Amounts Falling Due After More Than One Year	8		(44,935 )		(69,144 )

NET ASSETS			237,296		365,453

CAPITAL AND RESERVES
Called up share capital	10		100		100
Profit and Loss Account			237,196		365,353

SHAREHOLDERS' FUNDS			237,296		365,453

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D.R.P. Supplies Limited

Balance Sheet (continued)

As At 31 March 2025

For the 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.

The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The director acknowledges his 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 S Porter

Director

17/12/2025

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

D.R.P. Supplies Limited is a private company, limited by shares, incorporated in England & Wales, registered number 01819850 . The registered office is 433 Court Oak Road, Birmingham, B32 2DX.

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. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

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:

Plant & Machinery	25% reducing balance
Motor Vehicles	25% reducing balance
Fixtures & Fittings	25% reducing balance
Computer Equipment	25% reducing balance

2.4. Leasing and Hire Purchase Contracts

Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to the profit and loss account as incurred.

2.5. Stocks and Work in Progress

Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 9 (2024: 11)

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D.R.P. Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

4. Tangible Assets

	Plant & Machinery	Motor Vehicles	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 April 2024	45,552	161,042	23,207	4,977	234,778

As at 31 March 2025	45,552	161,042	23,207	4,977	234,778

Depreciation
As at 1 April 2024	32,240	86,517	22,972	4,977	146,706
Provided during the period	3,328	18,631	59	-	22,018

As at 31 March 2025	35,568	105,148	23,031	4,977	168,724

Net Book Value
As at 31 March 2025	9,984	55,894	176	-	66,054

As at 1 April 2024	13,312	74,525	235	-	88,072

5. Stocks

	2025	2024
	£	£
Finished goods	300,000	280,000

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	32,758	33,899
Prepayments and accrued income	19,997	19,997
Other debtors	50,565	44,763
VAT	6,324	-
Other taxes and social security	-	1,019

	109,644	99,678

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	21,412	23,164
Trade creditors	157,665	45,694
Bank loans and overdrafts	12,102	21,667
Corporation tax	1,278	1,278
Other taxes and social security	1,090	-
VAT	-	12,353
Net wages	2,108	-
Other creditors	6,500	6,500
Accruals and deferred income	5,850	5,850

	208,005	116,506

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D.R.P. Supplies Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 March 2025

8. Creditors: Amounts Falling Due After More Than One Year

	2025	2024
	£	£
Net obligations under finance lease and hire purchase contracts	44,935	69,144

9. Obligations Under Finance Leases and Hire Purchase

	2025	2024
	£	£
The future minimum finance lease payments are as follows:
Not later than one year	21,412	23,164
Later than one year and not later than five years	44,935	69,144

	66,347	92,308

	66,347	92,308

10. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	100	100

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