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Registered number: 09177547
Drakesmith Associates Ltd
Unaudited Financial Statements
For The Year Ended 31 August 2025
Drakesmith Associates Ltd
Contents
Contents

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

Page 1
Drakesmith Associates Ltd
Balance Sheet
As At 31 August 2025
Balance Sheet
Registered number: 09177547

| 2025 | 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Tangible Assets | 4 |  | 17,220 |  | 15,712
Investments | 5 |  | 1 |  | 1
|  |  | 17,221 |  | 15,713
CURRENT ASSETS
Debtors | 6 | 24,855 |  | 58,315 |
Cash at bank and in hand |  | 3,349 |  | 168,502 |
|  | 28,204 |  | 226,817 |
Creditors: Amounts Falling Due Within One Year | 7 | (3,226 ) |  | (150,395 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 24,978 |  | 76,422
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 42,199 |  | 92,135
NET ASSETS |  |  | 42,199 |  | 92,135
CAPITAL AND RESERVES
Called up share capital | 8 |  | 100 |  | 100
Profit and Loss Account |  |  | 42,099 |  | 92,035
SHAREHOLDERS' FUNDS |  |  | 42,199 |  | 92,135

Page 1
Page 2
Drakesmith Associates Ltd
Balance Sheet (continued)
As At 31 August 2025
For the year ending 31 August 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 E Smith Director
17 March 2026

The notes on pages 3 to 5 form part of these financial statements.
Page 2
Page 3
Drakesmith Associates Ltd
Notes to the Financial Statements
For The Year Ended 31 August 2025
Notes to the Financial Statements
1. General Information
Drakesmith Associates Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09177547 . The registered office is 19 Crescent Road Rowley Park, Stafford, Staffordshire, ST17 9AN.
2. Accounting Policies
2.1. Basis of Preparation of 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.
The financial statements are presented in sterling which is the functional currency of the company and rounded to the nearest £.
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
Preparation of consolidated financial statements
The financial statements contain information about Drakesmith Associated Ltd as an individual company and do not contain consolidated financial information as the parent of a group. The company is exempt under Section 399(2A) of the Companies Act 2006 from the requirements to prepare consolidated financial statements.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of VAT and trade discounts. The policies adopted for the recognition of turnover are as follows:
Consultancy services
When the outcome of a transaction can be estimated reliably, turnover from consultancy services is recognised by reference to the stage of completion at the balance sheet date. Stage of completion is measured by reference to the date the services were performed.
Interest receivable
Interest income is recognised using the effective interest method.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are stated at cost less accumulated depreciation. Cost includes costs directly attributable to making the asset capable of operating as intended. Depreciation is provided at the following rates in order to write off each asset over its estimated useful life.

Improvements to property | 4% on cost
Computer Equipment | Straight line over 3 years

2.4. Taxation
Taxation for the year comprises current tax. Tax is recognised in the Profit and Loss Account, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.
Current 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.
2.5. Debtors and creditors receivable / payable within one year
Debtors and creditors with no stated interest rate and receivable or payable within one year are recorded at transaction price. Any losses arising from impairment are recognised in the profit and loss account in other administrative expenses.
2.6. Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 1 (2024: 1)
1 1
Page 3
Page 4
Drakesmith Associates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
4. Tangible Assets

| Land & Property
--- | ---
| Improvements to property | Computer Equipment | Total
| £ | £ | £
Cost
As at 1 September 2024 | 15,688 | 7,529 | 23,217
Additions | 651 | 3,763 | 4,414
Disposals | - | (2,890 ) | (2,890 )
As at 31 August 2025 | 16,339 | 8,402 | 24,741
Depreciation
As at 1 September 2024 | 973 | 6,532 | 7,505
Provided during the period | 654 | 2,252 | 2,906
Disposals | - | (2,890 ) | (2,890 )
As at 31 August 2025 | 1,627 | 5,894 | 7,521
Net Book Value
As at 31 August 2025 | 14,712 | 2,508 | 17,220
As at 1 September 2024 | 14,715 | 997 | 15,712

5. Investments

| Subsidiaries
--- | ---
| £
Cost
As at 1 September 2024 | 1
As at 31 August 2025 | 1
Provision
As at 1 September 2024 | -
As at 31 August 2025 | -
Net Book Value
As at 31 August 2025 | 1
As at 1 September 2024 | 1

6. Debtors

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Amounts owed by group undertakings | 24,855 |  | 58,315

7. Creditors: Amounts Falling Due Within One Year

| 2025 |  | 2024
--- | --- | --- | ---
| £ |  | £
Accruals and deferred income | 2,130 |  | 2,028
Director's loan account | 1,096 |  | 148,367
| 3,226 |  | 150,395

Page 4
Page 5
Drakesmith Associates Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 August 2025
8. Share Capital

| 2025 |  | 2024
--- | --- | --- | ---
Allotted, called up and fully paid | £ |  | £
51 Ordinary A shares of £ 1.00 each | 51 |  | 51
19 Ordinary B shares of £ 1.00 each | 19 |  | 19
15 Ordinary C shares of £ 1.00 each | 15 |  | 15
15 Ordinary D shares of £ 1.00 each | 15 |  | 15
| 100 |  | 100

Page 5