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Company No: 07278637 (England and Wales)

# DRUITTS LIMITED

### Unaudited Financial Statements
For the financial year ended 30 September 2025
Pages for filing with the registrar

DRUITTS LIMITED

## Unaudited Financial Statements

For the financial year ended 30 September 2025

Contents

DRUITTS LIMITED

## BALANCE SHEET

As at 30 September 2025
DRUITTS LIMITED

## BALANCE SHEET (continued)

As at 30 September 2025

| Note | 2025 |  | 2024
|  | £ |  | £
Fixed assets |  |  |  |
Intangible assets | 3 | 1 |  | 1
Tangible assets | 4 | 42,297 |  | 36,992
|  | 42,298 |  | 36,993
Current assets |  |  |  |
Debtors | 5 | 177,226 |  | 191,912
Cash at bank and in hand |  | 303,133 |  | 287,508
|  | 480,359 |  | 479,420
Creditors: amounts falling due within one year | 6 | ( 167,070) |  | ( 112,685)
Net current assets |  | 313,289 |  | 366,735
Total assets less current liabilities |  | 355,587 |  | 403,728
Provision for liabilities |  | ( 10,575) |  | ( 9,250)
Net assets |  | 345,012 |  | 394,478
Capital and reserves |  |  |  |
Called-up share capital | 7 | 1 |  | 1
Profit and loss account |  | 345,011 |  | 394,477
Total shareholder's funds |  | 345,012 |  | 394,478

For the financial year ending 30 September 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

- The member has not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
- The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
- These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Druitts Limited (registered number: 07278637) were approved and authorised for issue by the Board of Directors on 16 March 2026. They were signed on its behalf by:

C G Clifford Director |

DRUITTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025
DRUITTS LIMITED

## NOTES TO THE FINANCIAL STATEMENTS

For the financial year ended 30 September 2025

##### 1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

##### General information and basis of accounting

Druitts Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Borough Chambers, Fir Vale Road, Bournemouth, BH1 2JE, United Kingdom.
The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.
The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

##### Turnover

Turnover represents amounts chargeable to clients for professional services provided during the period excluding value added tax. Turnover is recognised when a right to consideration has been obtained through performance under each contract. Consideration accrues as contract activity progresses by reference to the value of work performed. Turnover is not recognised where the right to receive payment is contingent upon events outside of the control of the company at the dates these financial statements are approved. Unbilled turnover is included in debtors as "Other debtors".

##### Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.
Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

##### Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Goodwill | 1 - 10 years straight line

###### Goodwill

Goodwill arises on business combination and represents any excess of consideration given over the fair value of the identifiable assets and liabilities acquired. Goodwill is initially recognised as an intangible asset at cost and is subsequently measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight line basis over its useful economic life, which is [number] years.

##### Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Plant and machinery etc. | 5 years straight line
| 15 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

#### 2. Employees

| 2025 |  | 2024
| Number |  | Number
Monthly average number of persons employed by the Company during the year, including directors | 17 |  | 18

#### 3. Intangible assets

| Goodwill |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 1 |  | 1
At 30 September 2025 | 1 |  | 1
Accumulated amortisation |  |  |
At 01 October 2024 | 0 |  | 0
At 30 September 2025 | 0 |  | 0
Net book value |  |  |
At 30 September 2025 | 1 |  | 1
At 30 September 2024 | 1 |  | 1

#### 4. Tangible assets

| Plant and machinery etc. |  | Total
| £ |  | £
Cost |  |  |
At 01 October 2024 | 162,149 |  | 162,149
Additions | 18,380 |  | 18,380
At 30 September 2025 | 180,529 |  | 180,529
Accumulated depreciation |  |  |
At 01 October 2024 | 125,157 |  | 125,157
Charge for the financial year | 13,075 |  | 13,075
adj | 0 |  | 0
At 30 September 2025 | 138,232 |  | 138,232
Net book value |  |  |
At 30 September 2025 | 42,297 |  | 42,297
At 30 September 2024 | 36,992 |  | 36,992

#### 5. Debtors

| 2025 |  | 2024
| £ |  | £
Trade debtors | 95,708 |  | 86,891
Other debtors | 81,518 |  | 105,021
| 177,226 |  | 191,912

#### 6. Creditors: amounts falling due within one year

| 2025 |  | 2024
| £ |  | £
Taxation and social security | 104,747 |  | 86,638
Other creditors | 62,323 |  | 26,047
| 167,070 |  | 112,685

#### 7. Called-up share capital

| 2025 |  | 2024
| £ |  | £
Allotted, called-up and fully-paid |  |  |
1 Ordinary share of £ 1.00 | 1 |  | 1