Registered number
02782496
Dryband One Limited
Report and Consolidated Financial Statements
30 April 2025

Dryband One Limited
Report and accounts
Contents of the Consolidated Financial Statements
Page
Company information | 1
Director's report | 2
Strategic report | 4
Independent auditors' report | 5
Consolidated Income Statement | 8
Consolidated Statement of financial position | 9
Company Statement of financial position | 10
Consolidated Statement of changes in equity | 11
Company Statement of changes in equity | 12
Consolidated Statement of cash flows | 13
Notes to the financial statements | 14

Dryband One Limited
Company Information
Director
Mrs LAK Khurana
Mr M R S Khurana
Secretary
Mrs LAK Khurana
Auditors
Jacksons
First Floor
Albion House
Albion Street
Hull
HU1 3TE
Bankers
The Royal Bank of Scotland
Nottingham Mapperley Branch
896 Woodborough Road
Mapperley
Nottingham
NG3 5QR
Registered office
Cloverdale Care Home
68 Butt Lane
Laceby
North East Lincolnshire
DN37 7AH
Registered number
02782496

Dryband One Limited
Registered number: | 02782496
Director's Report
The director presents her report and financial statements for the company and the group for the year ended 30 April 2025.
Principal activities
The company's principal activity during the year continued to be the provision of care for the elderly.
Directors
The following persons served as directors during the year:
| Mrs LAK Khurana
| Mr M R S Khurana
Director's responsibilities

The director is responsible for preparing the report and financial statements in accordance with applicable law and regulations.
Company law requires the director to prepare financial statements for each financial year. Under that law the director has elected to prepare the financial statements in accordance with United Kingdom Generally Accepted Accounting Practice (Financial Reporting Standard 102 and applicable law). Under company law the directors must not approve the financial statements unless they are satisfied that they give a true and fair view of the state of affairs of the company and of the profit or loss of the company for that period. In preparing these financial statements, the director is required to:
● | select suitable accounting policies and then apply them consistently;
● | make judgements and estimates that are reasonable and prudent;
● | state whether applicable UK Accounting Standards have been followed, subject to any material departures disclosed and explained in the financial statements;
● | prepare the financial statements on the going concern basis unless it is inappropriate to presume that the company will continue in business.
The director is responsible for keeping adequate accounting records that are sufficient to show and explain the company's transactions and disclose with reasonable accuracy at any time the financial position of the company and enable her to ensure that the financial statements comply with the Companies Act 2006. She is also responsible for safeguarding the assets of the company and hence for taking reasonable steps for the prevention and detection of fraud and other irregularities.

Disclosure of information to auditors

The director confirms that:
● | so far as she is aware, there is no relevant audit information of which the company's auditor is unaware; and
● | she has taken all the steps that she ought to have taken as a director in order to make herself aware of any relevant audit information and to establish that the company's auditor is aware of that information.

Employment of disabled persons
The company has a policy of giving full and fair consideration of applications for employment made by disabled persons and will, where possible, arrange appropriate training for employees who are disabled at work to allow their employment to continue. The company also has a policy of engaging and consulting with employees to make them aware of matters of concern to them as employees.
This report was approved by the board on 7 November 2025 and signed on its behalf.
Mrs LAK Khurana
Director

Dryband One Limited
Strategic Report
Review of the business
The group generated a profit of £1,022,818 for the year ended 30th April 2025. All companies and care homes operated by the group were profitable and were operating with net assets.
The group balance sheet remains in a strong position with net assets of £8,540,366 and net current assets of £3,304,254 and enables the company to build upon the success of the current financial period.
The director considers the following key indicators when assessing performance:
| 2025 |  | 2024
Average Occupancy | 90.9% |  | 87.3%
Number of employees per resident | 1.2 |  | 1.2
Turnover | £ 7,657,634 |  | £ 6,953,163
Gross Profit Margin | 94.7% |  | 85.6%
The director, in accordance with s. 172, seek to promote the long term success of the company, and consider the interests of all stakeholders, by regular management meetings and communication, coupled with the experience and varied skills of managers, administrators and carers and support staff.
Key risks
The key risks associated with the company's activities relate to changes in the regulatory requirements concerning care of the elderly. The directors review these risks on a regular basis and they do not envisage the business to be significantly affected by these matters for the foreseeable future.
Future developments
The director is confident that the group, which is well managed and properly financed, will continue to operate well for the foreseeable future.
This report was approved by the board on 7 November 2025 and signed on its behalf.
Mrs LAK Khurana
Director

Dryband One Limited
Independent auditor's report
to the members of Dryband One Limited

Opinion

We have audited the financial statements of Dryband One Limited for the year ended 30 April 2025 which comprise the Group Income Statement, the Group and Parent Statement of Financial Position, the Group and Parent Statement of Changes in Equity, the Group Statement of Cash Flows and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice), including FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland".
This report is made solely to the company's members, as a body, in accordance with Chapter 3 of Part 16 of the Companies Act 2006. Our audit work has been undertaken so that we might state to the company's members those matters we are required to state to them in an auditor's report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than the company and the company's members as a body, for our audit work, for this report, or for the opinions we have formed.
In our opinion the financial statements:

● | give a true and fair view of the state of the group and the company's affairs as at 30 April 2025 and of its profit for the year then ended;

● | have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice;

● | have been prepared in accordance with the requirements of the Companies Act 2006.

Basis of opinion
We conducted our audit in accordance with International Standards on Auditing (UK) (ISAs (UK)) and applicable law. Our responsibilities under those standards are further described in the Auditor’s responsibilities for the audit of the financial statements section of our report. We are independent of the company in accordance with the ethical requirements that are relevant to our audit of the financial statements in the UK, including the FRC’s Ethical Standard, and we have fulfilled our other ethical responsibilities in accordance with these requirements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion.

Conclusions relating to going concern
In auditing the financial statements, we have concluded that the director's use of the going concern basis of accounting in the preparation of the financial statements is appropriate.
Based on the work we have performed, we have not identified any material uncertainties in relation to events or conditions that, individually or collectively, may cast significant doubt on the company's ability to continue as a going concern for the period of at least twelve months from when the financial statements are authorised for issue.
Our responsibilities and the responsibilities of the directors with respect to going concern are described in the relevant sections of this report.
Other information
The other information comprises the information included in the report and financial statements, other than the financial statements and our auditor's report thereon. The directors are responsible for the other information. Our opinion on the financial statements does not cover the other information and, except to the extent otherwise explicitly stated in our report, we do not express any form of assurance conclusion thereon. In connection with our audit of the financial statements, our responsibility is to read the other information and, in doing so, consider whether the other information is materially inconsistent with the financial statements or our knowledge obtained in the audit or otherwise appears to be materially misstated. If we identify such material inconsistencies or apparent material misstatements, we are required to determine whether there is a material misstatement in the financial statements or a material misstatement of the other information. If, based on the work we have performed, we conclude that there is a material misstatement of this other information, we are required to report that fact.
We have nothing to report in this regard.
Opinions on other matters prescribed by the Companies Act 2006
In our opinion, based on the work undertaken in the course of the audit:
● | the information given in the strategic report and the directors’ report for the financial year for which the financial statements are prepared is consistent with the financial statements; and
● | the strategic report and the directors’ report have been prepared in accordance with applicable legal requirements.
Matters on which we are required to report by exception
In the light of the knowledge and understanding of the company and its environment obtained in the course of the audit, we have not identified material misstatements in the strategic report or the directors’ report.
We have nothing to report in respect of the following matters in relation to which the Companies Act 2006 requires us to report to you if, in our opinion:
● | adequate accounting records have not been kept, or returns adequate for our audit have not been received from branches not visited by us; or
● | the financial statements are not in agreement with the accounting records and returns; or
● | certain disclosures of directors’ remuneration specified by law are not made; or
● | we have not received all the information and explanations we require for our audit; or
Responsibilities of director
As explained more fully in the director's responsibilities statement, the directors are responsible for the preparation of the financial statements and for being satisfied that they give a true and fair view, and for such internal control as the directors determine is necessary to enable the preparation of financial statements that are free from material misstatement, whether due to fraud or error.
In preparing the financial statements, the director is responsible for assessing the company’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting unless the directors either intend to liquidate the company or to cease operations, or have no realistic alternative but to do so.
Auditor’s responsibilities for the audit of the financial statements
Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISAs (UK) will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.
Irregularities, including fraud, are instances of non-compliance with laws and regulations. We design procedures in line with our responsibilities, outlined above, to detect material misstatements in respect of irregularities, including fraud. The extent to which our procedures are capable of detecting irregularities, including fraud is detailed below.
As part of our planning process:
● | We enquired of management the systems and controls the company has in place, the areas of the financial statements that are mostly susceptible to the risk of irregularities and fraud, and whether there was any known, suspected or alleged fraud.
● | We obtained an understanding of the legal and regulatory frameworks applicable to the company and we determined that the following were most relevant: FRS 102, Companies Act 2006, Health and Safety at Work Act, Employment Law, The Care Act and Care Quality Commission Regulations.
● | We considered the incentives and opportunities that exist in the company, including the extent of management bias, which present a potential for irregularities and fraud to be perpetrated, and tailored our risk assessment accordingly.
● | Using our knowledge of the company, together with the discussions held with the company at the planning stage, we formed a conclusion on the risk of misstatement due to irregularities, including fraud, and tailored our procedures according to this risk assessment.
The key procedures we undertook to detect irregularities including fraud during the course of the audit included:
● | Identifying and testing journal entries and the overall accounting records. In particular, we tested items that were significant and unusual.
● | Reviewing and checking the group consolidation schedules
● | Reviewing the financial statement disclosures and determining whether accounting policies have been appropriately applied.
● | Reviewing and challenging the assumptions and judgements used by management in their significant accounting estimates. In particular, we considered going concern and impairment of land and buildings.
● | Assessing the extent of compliance, or lack of, with the relevant laws and regulations.
● | Testing key revenue lines
● | Performing physical verification of key assets
● | Obtaining third party confirmation of material balances.
● | Documenting and verifying all significant related party balances and transactions.
Owing to the inherent limitations of an audit, there is an unavoidable risk that we may not have detected some material misstatements in the financial statements even though we have properly planned and performed our audit in accordance with auditing standards. The primary responsibility for the prevention and detection of irregularities and fraud rests with the directors.
A further description of our responsibilities for the audit of the financial statements is located on the Financial Reporting Council’s website at www.frc.org.uk/auditorsresponsibilities. This description forms part of our auditor’s report.
Mark Jackson BA FCA
(Senior Statutory Auditor) | First Floor
for and on behalf of | Albion House
Jacksons | Albion Street
Accountants and Statutory Auditors | Hull
7 January 2026 | HU1 3TE

Dryband One Limited
Consolidated Income Statement
for the year ended 30 April 2025
Notes |  | 2025 |  | 2024
£ | £
Turnover | 2 |  | 7,657,634 |  | 6,953,163
Cost of sales | (407,671) |  | (397,513)
Gross profit | 7,249,963 |  | 6,555,650
Administrative expenses | (5,996,054) |  | (5,251,017)
Other operating income | 28,519 |  | 17,693
Operating profit | 3 |  | 1,282,428 |  | 1,322,326
Gain on sale of fixed assets | - |  | (63)
Interest receivable | 81,349 |  | 50,462
Interest payable | 6 |  | (20) |  | -
Profit on ordinary activities before taxation | 1,363,757 |  | 1,372,725
Tax on profit on ordinary activities | 7 |  | (340,939) |  | (368,392)
Profit for the financial year | 1,022,818 |  | 1,004,333

Dryband One Limited
Consolidated Statement of Financial Position | 02782496
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 8 |  |  | 2 |  |  | 2
Tangible assets | 9 |  |  | 5,367,231 |  |  | 5,363,448
|  |  |  | 5,367,233 |  |  | 5,363,450
Current assets
Stocks | 11 |  | 7,137 |  |  | 7,137
Debtors | 12 |  | 530,280 |  |  | 449,916
Cash at bank and in hand |  |  | 3,906,757 |  |  | 3,042,316
|  |  | 4,444,174 |  |  | 3,499,369
Creditors: amounts falling due within one year | 13 |  | (1,139,920) |  |  | (1,165,819)
Net current assets |  |  |  | 3,304,254 |  |  | 2,333,550
Total assets less current liabilities |  |  |  | 8,671,487 |  |  | 7,697,000
Creditors: amounts falling due after more than one year | 14 |  |  | (9,090) |  |  | (9,090)
Provisions for liabilities
Deferred taxation | 15 |  |  | (122,031) |  |  | (120,362)
Net assets |  |  |  | 8,540,366 |  |  | 7,567,548
Capital and reserves
Called up share capital | 16 |  |  | 110,040 |  |  | 110,040
Profit and loss account | 17 |  |  | 8,430,326 |  |  | 7,457,508
Total equity |  |  |  | 8,540,366 |  |  | 7,567,548
Mrs LAK Khurana
Director
Approved by the board on 7 November 2025 and signed on its behalf

Dryband One Limited
Company Statement of Financial Position | 02782496
as at 30 April 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 8 |  |  | 2 |  |  | 2
Tangible assets | 9 |  |  | 3,929,240 |  |  | 3,922,376
Investments | 10 |  |  | 1,288,511 |  |  | 1,288,511
|  |  |  | 5,217,753 |  |  | 5,210,889
Current assets
Stocks | 11 |  | 5,187 |  |  | 5,187
Debtors | 12 |  | 396,843 |  |  | 316,021
Cash at bank and in hand |  |  | 3,028,509 |  |  | 2,420,428
|  |  | 3,430,539 |  |  | 2,741,636
Creditors: amounts falling due within one year | 13 |  | (1,446,596) |  |  | (1,470,446)
Net current assets |  |  |  | 1,983,943 |  |  | 1,271,190
Total assets less current liabilities |  |  |  | 7,201,696 |  |  | 6,482,079
Provisions for liabilities
Deferred taxation | 15 |  |  | (105,155) |  |  | (102,908)
Net assets |  |  |  | 7,096,541 |  |  | 6,379,171
Capital and reserves
Called up share capital | 16 |  |  | 110,040 |  |  | 110,040
Profit and loss account | 17 |  |  | 6,986,501 |  |  | 6,269,131
Total equity |  |  |  | 7,096,541 |  |  | 6,379,171
Mrs LAK Khurana
Director
Approved by the board on 21 October 2025 and signed on its behalf

Dryband One Limited
Consolidated Statement of Changes in Equity
for the year ended 30 April 2025
Share | Profit | Total
capital | and loss
account
£ | £ | £
At 1 May 2023 | 110,040 |  | 6,497,175 |  | 6,607,215
Profit for the financial year | - |  | 1,004,333 |  | 1,004,333
Dividends | - |  | (44,000) |  | (44,000)
At 30 April 2024 | 110,040 |  | 7,457,508 |  | 7,567,548
At 1 May 2024 | 110,040 |  | 7,457,508 |  | 7,567,548
Profit for the financial year | - |  | 1,022,818 |  | 1,022,818
Dividends | - |  | (50,000) |  | (50,000)
At 30 April 2025 | 110,040 |  | 8,430,326 |  | 8,540,366

Dryband One Limited
Company Statement of Changes in Equity
for the year ended 30 April 2025
Share | Profit | Total
capital | and loss
account
£ | £ | £
At 1 May 2023 | 110,040 |  | 5,508,594 |  | 5,618,634
Profit for the financial year | - |  | 804,537 |  | 804,537
Dividends | - |  | (44,000) |  | (44,000)
At 30 April 2024 | 110,040 |  | 6,269,131 |  | 6,379,171
At 1 May 2024 | 110,040 |  | 6,269,131 |  | 6,379,171
Profit for the financial year | - |  | 767,370 |  | 767,370
Dividends | - |  | (50,000) |  | (50,000)
At 30 April 2025 | 110,040 |  | 6,986,501 |  | 7,096,541

Dryband One Limited
Consolidated Statement of Cash Flows
for the year ended 30 April 2025
Notes |  | 2025 |  | 2024
£ | £
Operating activities
Profit for the financial year | 1,022,818 |  | 1,004,333
Adjustments for:
Loss on sale of fixed assets | - |  | 63
Interest receivable | (81,349) |  | (50,462)
Interest payable | 20 |  | -
Tax on profit on ordinary activities | 340,939 |  | 368,392
Depreciation | 18,364 |  | 17,591
Decrease/(increase) in debtors | (80,364) |  | (99,387)
(Decrease)/increase in creditors | (27,064) |  | 186,423
|  |  | 1,193,364 |  | 1,426,953
Interest received | 81,349 |  | 50,462
Interest paid |  |  | (20) |  | -
Corporation tax paid | (338,105) |  | (138,429)
Cash (used in)/generated by operating activities | 936,588 |  | 1,338,986
Investing activities
Payments to acquire tangible fixed assets | (22,147) |  | (34,592)
Cash generated by investing activities | (22,147) |  | (34,592)
Financing activities
Equity dividends paid | (50,000) |  | (44,000)
Cash used in financing activities | (50,000) |  | (44,000)
Net cash (used)/generated
Cash (used in)/generated by operating activities | 936,588 |  | 1,338,986
Cash generated by investing activities | (22,147) |  | (34,592)
Cash used in financing activities | (50,000) |  | (44,000)
Net cash (used)/generated | 864,441 |  | 1,260,394
Cash and cash equivalents at 1 May | 3,042,316 |  | 1,781,922
Cash and cash equivalents at 30 April | 3,906,757 |  | 3,042,316
Cash and cash equivalents comprise:
Cash at bank | 3,906,757 |  | 3,042,316

Dryband One Limited
Notes to the Accounts
for the year ended 30 April 2025
1 | Summary of significant accounting policies
| Basis of preparation
| The financial statements have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland.
| The director believes that the going concern policy is appropriate.
| Basis of consolidation
| The group financial statements consolidate the financial statements of Dryband One Limited and its subsidiary undertakings. The acquisition method of accounting has been adopted and goodwill arising on consolidation is amortised to the profit and loss account, over its estimated useful life.
| Turnover
| Turnover is measured at the fair value of the consideration received or receivable, net of discounts. Turnover includes revenue earned from the occupation of residential care homes and the provision of other services to residents.
| Turnover from the rendering of services is recognised when the service has been performed.
| Turnover from the occupation of care homes is recognised evenly over the duration of the individual resident's stay.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| Tangible fixed assets

| Tangible fixed assets are measured at cost (comprising the purchase price and any directly attributable costs, after deducting discounts and rebates) less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land and buildings. The directors consider the recoverable value of the buildings to be higher than cost. Depreciation is charged at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
| Plant and machinery | 15 - 20% reducing balance

| Depreciation is not provided on freehold buildings because the residual value of the buildings at the end of their useful life is expected to be higher than its cost or revaluation. No impairment losses are expected but all categories of fixed assets are annually reviewed for impairment.
| Investments
| Investments in unquoted equity instruments are measured at fair value. Changes in fair value are recognised in profit or loss. Fair value is estimated by using a valuation technique.
| Stocks
| Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.
| Debtors
| Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
| Creditors
| Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
| Taxation
| A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
| Provisions
| Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
| Pensions
| Contributions to defined contribution plans are expensed in the period to which they relate.
2 | Analysis of turnover | 2025 |  | 2024
£ | £
| Services rendered | 7,657,634 |  | 6,953,163
| By geographical market:
| UK | 7,657,634 |  | 6,953,163
3 | Operating profit | 2025 |  | 2024
£ | £
| This is stated after charging:
| Depreciation of owned fixed assets | 18,364 |  | 17,591
| Auditors' remuneration for audit services - Group | 18,240 |  | 18,960
| Auditors' remuneration for audit services - Company | 9,120 |  | 9,120
4 | Director's emoluments | 2025 |  | 2024
£ | £
| Emoluments | 12,570 |  | 12,570
5 | Staff costs | 2025 |  | 2024
£ | £
| Wages and salaries | 4,699,646 |  | 4,095,627
| Social security costs | 238,102 |  | 179,730
| Other pension costs | 122,276 |  | 61,506
|  |  |  |  |  | 5,060,024 |  | 4,336,863
| Average number of employees during the year | Number | Number
| Carers, Finance and Administration | 246 |  | 243
6 | Interest payable | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 20 |  | -
7 | Taxation | 2025 |  | 2024
£ | £
| Analysis of charge in period
| Current tax:
| UK corporation tax on profits of the period | 339,270 |  | 338,105
| Deferred tax:
| Origination and reversal of timing differences | 1,669 |  | 30,287
| Tax on profit on ordinary activities | 340,939 |  | 368,392
| Factors affecting tax charge for period
| The differences between the tax assessed for the period and the standard rate of corporation tax are explained as follows:
|  |  |  |  |  | 2025 |  | 2024
£ | £
| Profit on ordinary activities before tax | 1,363,757 |  | 1,372,725
| Standard rate of corporation tax in the UK | 25% |  | 25%
£ | £
| Profit on ordinary activities multiplied by the standard rate of corporation tax |  | 340,939 |  | 343,181
| Effects of:
| Expenses not deductible for tax purposes | 1,693 |  | 302
| Capital allowances for period in excess of depreciation | (3,362) |  | (5,378)
| Current tax charge for period | 339,270 |  | 338,105
| Factors that may affect future tax charges
| Group companies hold capital losses of £2,128,411 which may be set against future capital gains.
8 | Intangible fixed assets
| Group
£
| Goodwill:
| Cost
| At 1 May 2024 | 2,255,408
| At 30 April 2025 | 2,255,408
| Amortisation
| At 1 May 2024 | 2,255,406
| At 30 April 2025 | 2,255,406
| Carrying amount
| At 30 April 2025 | 2
| At 30 April 2024 | 2
| Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years. An annual impairment review is carried out and, where there is deemed to be an impairment, full provision is made.
| Intangible fixed assets
| Company
£
| Goodwill:
| Cost
| At 1 May 2024 | 148,002
| Additions | -
| Disposals | -
| At 30 April 2025 | 148,002
| Amortisation
| At 1 May 2024 | 148,000
| Provided during the year | -
| On disposals | -
| At 30 April 2025 | 148,000
| Carrying amount
| At 30 April 2025 | 2
| At 30 April 2024 | 2
| Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years. An annual impairment review is carried out and, where there is deemed to be an impairment, full provision is made.
9 | Tangible fixed assets
| Group
|  |  |  | Freehold Land and buildings |  | Plant and machinery |  | Total
|  |  |  | At cost |  | At cost
£ | £ | £
| Cost or valuation
| At 1 May 2024 | 5,842,786 |  | 842,478 |  | 6,685,264
| Additions | - |  | 22,147 |  | 22,147
| At 30 April 2025 | 5,842,786 |  | 864,625 |  | 6,707,411
| Depreciation
| At 1 May 2024 | 561,068 |  | 760,748 |  | 1,321,816
| Charge for the year | - |  | 18,364 |  | 18,364
| At 30 April 2025 | 561,068 |  | 779,112 |  | 1,340,180
| Carrying amount
| At 30 April 2025 | 5,281,718 |  | 85,513 |  | 5,367,231
| At 30 April 2024 | 5,281,718 |  | 81,730 |  | 5,363,448
| Company
|  |  |  | Land and buildings |  | Plant and machinery |  | Total
|  |  |  | At cost |  | At cost
£ | £ | £
| Cost or valuation
| At 1 May 2024 | 3,879,902 |  | 336,659 |  | 4,216,561
| Additions | - |  | 26,580 |  | 26,580
| Disposals | - |  | (6,631) |  | (6,631)
| At 30 April 2025 | 3,879,902 |  | 356,608 |  | 4,236,510
| Depreciation
| At 1 May 2024 | - |  | 313,228 |  | 313,228
| Charge for the year | - |  | 7,502 |  | 7,502
| On disposals | - |  | (6,596) |  | (6,596)
| At 30 April 2025 | - |  | 314,134 |  | 314,134
| Carrying amount
| At 30 April 2025 | 3,879,902 |  | 42,474 |  | 3,922,376
| At 30 April 2024 | 3,879,902 |  | 23,431 |  | 3,903,333
10 | Investments | 2025 |  | 2024
£ | £
| Investments - Company | 2025 |  | 2024
£ | £
| Shares in subsidiary undertakings | 1,288,511 |  | 1,288,511
|  |  |  |  |  | 1,288,511 |  | 1,288,511
| The company holds 20% or more of the share capital of the following companies:
Capital and | Profit (loss)
| Company | Shares held | reserves | for the year
|  | Class | % | £ | £
| Isle Care (Axholme) Limited | Ordinary | 100 |  | 1,917,458 |  | 109,412
| 11 Church Street, Haxey, Doncaster DN9 2HY
| PB Residential Care Limited | Ordinary | 100 |  | 439,772 |  | 146,036
| Newgrove House, Station Road, Grimsby DN36 4RZ
| All subsidiaries have registered offices located in the United Kingdom
11 | Stocks | The Company |  | The Group
|  | 2025 |  | 2024 |  | 2025 |  | 2024
£ | £ | £ | £
| Finished goods and goods for resale | 5,187 |  | 5,187 |  | 7,137 |  | 7,137
12 | Debtors | The Company |  | The Group
|  | 2025 |  | 2024 |  | 2025 |  | 2024
£ | £ | £ | £
| Trade debtors | 322,273 |  | 237,948 |  | 367,186 |  | 281,422
| Other debtors | 35,923 |  | 57,110 |  | 124,447 |  | 147,532
| Prepayments and accrued income | 38,647 |  | 20,963 |  | 38,647 |  | 20,962
|  | 396,843 |  | 316,021 |  | 530,280 |  | 449,916
13 | Creditors: amounts falling due within one year | The Company |  | The Group
|  | 2025 |  | 2024 |  | 2025 |  | 2024
£ | £ | £ | £
| Trade creditors | 54,737 |  | 89,193 |  | 73,683 |  | 139,621
| Amounts owed to group undertakings | 656,191 |  | 626,425 |  | - |  | -
| Corporation tax | 253,543 |  | 269,703 |  | 339,270 |  | 338,105
| Other taxes and social security costs | 58,924 |  | 43,369 |  | 87,610 |  | 64,758
| Other creditors | 95,169 |  | 125,207 |  | 311,325 |  | 306,788
| Accruals and deferred income | 328,032 |  | 316,549 |  | 328,032 |  | 316,547
|  | 1,446,596 |  | 1,470,446 |  | 1,139,920 |  | 1,165,819
14 | Creditors: amounts falling due after one year | The Company |  | The Group
|  | 2025 |  | 2024 |  | 2025 |  | 2024
£ | £ | £ | £
| Other creditors | - |  | - |  | 9,090 |  | 9,090
|  | - |  | - |  | 9,090 |  | 9,090
15 | Deferred taxation | The Company |  | The Group
|  | 2025 |  | 2024 |  | 2025 |  | 2024
£ | £ | £ | £
| Accelerated capital allowances | 105,155 |  | 102,908 |  | 122,031 |  | 120,362
|  | 2025 |  | 2024 |  | 2025 |  | 2024
£ | £ | £ | £
| At 1 May | 102,908 |  | 76,860 |  | 120,362 |  | 90,075
| Credited to the profit and loss account | 2,247 |  | 26,048 |  | 1,669 |  | 30,287
| At 30 April | 105,155 |  | 102,908 |  | 122,031 |  | 120,362
16 | Share capital | Nominal |  | 2025 |  | 2025 |  | 2024
value | Number | £ | £
| Allotted, called up and fully paid:
| Ordinary shares | £1 each |  | 110,040 |  | 110,040 |  | 110,040
17 | Profit and loss account | The Company |  | The Group
|  | 2025 |  | 2024 |  | 2025 |  | 2024
£ | £ | £ | £
| At 1 May | 6,269,131 |  | 5,508,594 |  | 7,457,508 |  | 6,497,175
| Profit for the financial year | 767,370 |  | 804,537 |  | 1,022,818 |  | 1,004,333
| Dividends | (50,000) |  | (44,000) |  | (50,000) |  | (44,000)
| At 30 April | 6,986,501 |  | 6,269,131 |  | 8,430,326 |  | 7,457,508
18 | Dividends | 2025 |  | 2024
£ | £
| Dividends on ordinary shares (note 17) | 50,000 |  | 44,000
19 | Changes in net debt
|  |  |  | At 1 May 2024 | Cash flows |  | At 30 April 2025
£ | £
| Cash and cash equivalents
| Cash at bank and in hand | 3,042,316 |  | 864,441 |  | 3,906,757
|  |  |  | 3,042,316 |  | 864,441 |  | 3,906,757
20 | Controlling party
| The company is controlled by L A K Khurana.
21 | Presentation currency
| The financial statements are presented in Sterling, the company's functional currency.
22 | Legal form of entity and country of incorporation
| Dryband One Limited is a private company limited by shares and incorporated in England.
23 | Principal place of business
| The address of the company's principal place of business and registered office is:
| 68 Butt Lane
| Laceby
| North East Lincolnshire
| DN37 7AH
24 | Profit of the parent company
| As permitted by section 408 of the Companies Act 2006, the profit and loss account of the parent company is not presented as part of the financial statements. The parent company's profit for the financial year was £767,370 (2024: £804,537).

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