Company Registration No. 05697924 (England and Wales)
DRU COOPER LIMITED
ANNUAL REPORT AND UNAUDITED
FINANCIAL STATEMENTS
FOR THE YEAR ENDED
31 MARCH 2025
PAGES FOR FILING WITH REGISTRAR
TWP Accounting LLP
Chartered Accountants
The Old Rectory
Church Street
Weybridge
Surrey
KT13 8DE
DRU COOPER LIMITED
CONTENTS
Page
Balance sheet
1 - 2
Notes to the financial statements
3 - 6
DRU COOPER LIMITED
Company Registration No. 05697924
BALANCE SHEET
AS AT
31 MARCH 2025
31 March 2025
- 1 -
2025
2024
Notes
£
£
£
£
Fixed assets
Tangible assets
3
72,776
80,033
Investments
4
-
0
1,216
72,776
81,249
Current assets
Debtors
5
91,442
118,937
Cash at bank and in hand
36,491
10,199
127,933
129,136
Creditors: amounts falling due within one year
6
(224,985)
(199,651)
Net current liabilities
(97,052)
(70,515)
Total assets less current liabilities
(24,276)
10,734
Creditors: amounts falling due after more than one year
7
(1,307)
(10,346)
Net (liabilities)/assets
(25,583)
388
Capital and reserves
Called up share capital
8
2
2
Profit and loss reserves
(25,585)
386
Total equity
(25,583)
388

The director of the company has elected not to include a copy of the profit and loss account within the financial statements.true

For the financial year ended 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

T he members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

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

DRU COOPER LIMITED
Company Registration No. 05697924
BALANCE SHEET (CONTINUED)
AS AT
31 MARCH 2025
31 March 2025
- 2 -
The financial statements were approved and signed by the director and authorised for issue on 14 January 2026
A J Cooper
Director
DRU COOPER LIMITED
NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 31 MARCH 2025
- 3 -
1
Accounting policies
Company information

Dru Cooper Limited is a private company limited by shares incorporated in England and Wales. The registered office is The Old Rectory, Church Street, Weybridge, Surrey, KT13 8DE.

1.1
Accounting convention

These financial statements have been prepared in accordance with FRS 102 “The Financial Reporting Standard applicable in the UK and Republic of Ireland” (“FRS 102”) and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime. The disclosure requirements of section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

The financial statements are prepared in sterling, which is the functional currency of the company. Monetary a mounts in these financial statements are rounded to the nearest £.

1.2
Going concern

At the time of approving the financial statements, the directors have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus, the directors continue to adopt the going concern basis of accounting in preparing the financial statements.true

1.3
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 rendering of services which is recognised by reference of the stage of completion of the contract.

1.4
Tangible fixed assets

Tangible fixed assets are initially measured at cost and subsequently measured at cost or valuation, net of depreciation and any impairment losses.

Depreciation is recognised so as to write off the cost or valuation of assets less their residual values over their useful lives on the following bases:

Land and buildings
Over 15 years
Plant and equipment
Over 10 years

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

1.5
Fixed asset investments

Fixed asset investments comprise of Cryptocurrencies and are valued within the accounts at fair value. At the balance sheet date these are considered for revaluation and accounted for at the best suited value. Due to the volatility of cryptocurrencies the director provides a value inline with market value.

1.6
Cash at bank and in hand

Cash at bank and in hand 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.

DRU COOPER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
1
Accounting policies
(Continued)
- 4 -
1.7
Financial instruments
Basic financial assets

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

Basic financial liabilities

Basic financial liabilities, including creditors, bank loans, loans from fellow group companies and preference shares that are classified as debt, are initially recognised at transaction price unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future paymen ts discounted at a market rate of interest. Financial liabilities classified as payable within one year are not amortised.

1.8
Equity instruments

Equity instruments issued by the company are recorded at the proceeds received, net of transaction costs. Dividends payable on equity instruments are recognised as liabilities once they are no longer at the discretion of the company.

1.9
Taxation

The tax expense represents the sum of the tax currently payable.

Current tax

The tax currently payable is based on taxable profit for the year. Taxable profit differs from net profit as reported in the profit and loss account because it excludes items of income or expense that are taxable or deductible in other years and it further excludes 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 reporting end date.

1.10
Foreign exchange

Transactions in currencies other than pounds sterling are recorded at the rates of exchange prevailing at the dates of the transactions. At each reporting end date, monetary assets and liabilities that are denominated in foreign currencies are retranslated at the rates prevailing on the reporting end date. Gains and losses arising on translation in the period are included in profit or loss.

2
Employees

The average monthly number of persons (including directors) employed by the company during the year was:

2025
2024
Number
Number
Total
1
1
DRU COOPER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 5 -
3
Tangible fixed assets
Land and buildings
Plant and machinery etc
Total
£
£
£
Cost
At 1 April 2024
72,561
107,360
179,921
Additions
-
0
2,673
2,673
At 31 March 2025
72,561
110,033
182,594
Depreciation and impairment
At 1 April 2024
35,919
63,969
99,888
Depreciation charged in the year
3,334
6,596
9,930
At 31 March 2025
39,253
70,565
109,818
Carrying amount
At 31 March 2025
33,308
39,468
72,776
At 31 March 2024
36,642
43,391
80,033
4
Fixed asset investments
2025
2024
£
£
Other investments other than loans
-
0
1,216
Movements in fixed asset investments
Investments
£
Cost or valuation
At 1 April 2024
1,216
Transfer to DLA
(1,216)
At 31 March 2025
-
Carrying amount
At 31 March 2025
-
At 31 March 2024
1,216
DRU COOPER LIMITED
NOTES TO THE FINANCIAL STATEMENTS (CONTINUED)
FOR THE YEAR ENDED 31 MARCH 2025
- 6 -
5
Debtors
2025
2024
Amounts falling due within one year:
£
£
Corporation tax recoverable
14,436
14,436
Other debtors
77,006
104,501
91,442
118,937
6
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans
10,139
10,648
Trade creditors
2,714
5,243
Taxation and social security
5,491
12,776
Other creditors
206,641
170,984
224,985
199,651
7
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans and overdrafts
1,307
10,346
8
Called up share capital
2025
2024
2025
2024
Ordinary share capital
Number
Number
£
£
Issued and fully paid
Ordinary shares of £1 each
2
2
2
2
9
Related party transactions

At the balance sheet date the company w as owed £4 1,107 (2024 - £41,107) by Fellowship Group Ltd, a connected company. This loan is interest free.

At the balance sheet date the company w as owed £34,356, (2024 - £3 4,356.44) by Juice Man Ltd, a connected company. This loan is interest free.

At the balance sheet date the company owed £37,498 to the director (2024 - owed from director £26,740).

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