REGISTERED NUMBER: 03337148 (England and Wales)

Financial Statements

for the Period 1 September 2024 to 31 December 2024

for

Dragon 2000 Limited

Page

Company Information

1

Abridged Balance Sheet

2

Notes to the Financial Statements

3

DIRECTORS:

A Y Maida

Ms S M Tracey

REGISTERED OFFICE:

The Byre

Blisworth Hill Business Park

Stoke Road

Blisworth

Northamptonshire

NN7 3DB

REGISTERED NUMBER:

03337148 (England and Wales)

AUDITORS:

CED Accountancy Services Limited

Registered Auditors

Chartered Accountants

1 Lucas Bridge Business Park

Old Greens Norton Road

Towcester

Northamptonshire

NN12 8AX

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

87,713

100,706

87,713

100,706

CURRENT ASSETS

Debtors

6,055,031

5,160,217

Cash at bank and in hand

1,663,145

1,562,104

7,718,176

6,722,321

CREDITORS

Amounts falling due within one year

790,473

660,785

NET CURRENT ASSETS

6,927,703

6,061,536

TOTAL ASSETS LESS CURRENT LIABILITIES

7,015,416

6,162,242

CAPITAL AND RESERVES

Called up share capital

2

2

Retained earnings

7,015,414

6,162,240

SHAREHOLDERS' FUNDS

7,015,416

6,162,242

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Balance Sheet for the period ended 31 December 2024 in accordance with Section 444(2A) of the Companies Act 2006.

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 23 December 2025 and were signed on its behalf by:

A Y Maida - Director

1.	STATUTORY INFORMATION

Dragon 2000 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.

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.

These are the first financial statements of the Company to be audited and thus the comparatives were not audited. The auditors refer to this fact in their audit report.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2008, is being amortised evenly over its estimated useful life of ten years.

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

-

20% on cost

Motor vehicles

-

25% on cost

Computer equipment

-

33% on cost

Taxation

Taxation for the period 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 period 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.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the period was 38 (2024 - 38 ) .

4.	INTANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

and 31 December 2024

63,750

AMORTISATION

At 1 September 2024

and 31 December 2024

63,750

NET BOOK VALUE

At 31 December 2024

-

At 31 August 2024

-

5.	TANGIBLE FIXED ASSETS

Totals

£

COST

At 1 September 2024

504,762

Disposals

(1

)

At 31 December 2024

504,761

DEPRECIATION

At 1 September 2024

404,056

Charge for period

12,992

At 31 December 2024

417,048

NET BOOK VALUE

At 31 December 2024

87,713

At 31 August 2024

100,706

6.	DISCLOSURE UNDER SECTION 444(5B) OF THE COMPANIES ACT 2006

The Report of the Auditors was unqualified.

Duncan J E Mitchell FCA (Senior Statutory Auditor)

for and on behalf of CED Accountancy Services Limited

7.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 December 2024 and the year ended 31 August 2024:

31.12.24

31.8.24

£

£

M Cooper

Balance outstanding at start of period

5,098,113

-

Amounts advanced

-

5,098,113

Amounts repaid

(5,098,113

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

-

5,098,113

The directors loan maximum balance was £5,098,113 and was repaid back in full at the 25th October 2024.

The loan was interest free and repayable upon demand.

8.	ULTIMATE CONTROLLING PARTY

As at 31 December 2024, the ultimate controlling party is CETP V Participations S.a.r.l, SICAR