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Registered number: 14391433
Driftgate Limited
Unaudited Financial Statements
For The Year Ended 31 October 2025
BV Accountants Group Limited
7 St Petersgate
Stockport
Cheshire
SK1 1EB
Driftgate Limited
Contents
Contents

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

Page 1
Driftgate Limited
Balance Sheet
As At 31 October 2025
Balance Sheet
Registered number: 14391433

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 1,240,546 |  | 1,240,724
|  |  | 1,240,546 |  | 1,240,724
CURRENT ASSETS
Debtors & Prepayments | 5 | 1,076 |  | 476 |
Cash at bank and in hand |  | 29,255 |  | 98,057 |
|  | 30,331 |  | 98,533 |
Creditors: Amounts Falling Due Within One Year | 6 | (5,158 ) |  | (3,902 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 25,173 |  | 94,631
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 1,265,719 |  | 1,335,355
Creditors: Amounts Falling Due After More Than One Year | 7 |  | (1,311,249 ) |  | (1,433,973 )
PROVISIONS FOR LIABILITIES
Deferred Taxation |  |  | (200 ) |  | (225 )
NET LIABILITIES |  |  | (45,730 ) |  | (98,843 )
CAPITAL AND RESERVES
Called up share capital | 9 |  | 100 |  | 100
Profit and Loss Account |  |  | (45,830 ) |  | (98,943 )
SHAREHOLDERS' FUNDS |  |  | (45,730) |  | (98,843)

Page 1
Page 2
Driftgate Limited
Balance Sheet (continued)
As At 31 October 2025
For the year ending 31 October 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have 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

D R Brockman Director
20 January 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Driftgate Limited
Notes to the Financial Statements
For The Year Ended 31 October 2025
Notes to the Financial Statements
1. General Information
Driftgate Limited is a private company, limited by shares, incorporated in England & Wales, registered number 14391433 . The registered office and principal place of business is 143 Towngate, Ossett, WF5 0PN.
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.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
The financial statements have been prepared under the historical cost convention. The principal accounting policies adopted are set out below.
2.2. Going Concern Disclosure
The directors have not identified any material uncertainties related to events or conditions that may cast significant doubt about the company's ability to continue as a going concern.
2.3. 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.
2.4. 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:

Freehold | Not Depreciated
Fixtures & Fittings | 25% Reducing Balance
Computer Equipment | 15% Reducing Balance

2.5. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
Page 3
Page 4
Driftgate Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.7. Cash and cash equivalents
Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in current liabilities.
3. Average Number of Employees
The average number of employees, including directors, during the year was: 2 (2024: 2)
2 2
4. Tangible Assets

| Land & Property
--- | ---
| Freehold | Fixtures & Fittings | Computer Equipment | Total
| £ | £ | £ | £
Cost
As at 1 November 2024 | 1,239,535 | 1,248 | 350 | 1,241,133
As at 31 October 2025 | 1,239,535 | 1,248 | 350 | 1,241,133
Depreciation
As at 1 November 2024 | - | 312 | 97 | 409
Provided during the period | - | 140 | 38 | 178
As at 31 October 2025 | - | 452 | 135 | 587
Net Book Value
As at 31 October 2025 | 1,239,535 | 796 | 215 | 1,240,546
As at 1 November 2024 | 1,239,535 | 936 | 253 | 1,240,724

5. Debtors & Prepayments

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Other debtors | 1,076 |  | 476

Page 4
Page 5
Driftgate Limited
Notes to the Financial Statements (continued)
For The Year Ended 31 October 2025
6. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 5,158 |  | 3,902

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

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Other creditors | 1,311,249 |  | 1,433,973

8. Provisions for Liabilities

| Deferred Tax | Total
--- | --- | ---
| £ | £
As at 1 November 2024 | 225 | 225
Reversals | (25 ) | (25)
Balance at 31 October 2025 | 200 | 200

9. Share Capital

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

10. Related Party Transactions
Mr. D R Brockman, the director of the company received remuneration of £Nil (2024: £29,700) and pension paid of £Nil (2024: £719).
Included within creditors is a loan from the shareholder of the business totalling £1,311,249 (2024: £1,433,973). This loan will not be withdrawn so long as the company requires this source of finance.
Page 5