REGISTERED NUMBER: 01308380 (England and Wales)

Financial Statements for the Year Ended 31 October 2025

for

DRAYTON INVESTMENTS LIMITED

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

DIRECTORS:

B H D Sampson

R G Colvin

T R J West

SECRETARY:

Mrs C D Brown

REGISTERED OFFICE:

BDA Associates Limited

Global House

1 Ashley Avenue

Epsom

Surrey

KT18 5AD

REGISTERED NUMBER:

01308380 (England and Wales)

ACCOUNTANTS:

BDA Associates Limited

Chartered Accountants

Global House

1 Ashley Avenue

Epsom

Surrey

KT18 5AD

BANKERS:

National Westminster Bank Plc

5 East Street

Chichester

West Sussex

PO19 1HH

FIXED ASSETS

Investment property

4

7,125,000

6,830,286

CURRENT ASSETS

Debtors

5

53,334

84,352

Cash at bank

358,486

193,152

411,820

277,504

CREDITORS

Amounts falling due within one year

6

1,848,155

2,704,633

NET CURRENT LIABILITIES

(1,436,335

)

(2,427,129

)

TOTAL ASSETS LESS CURRENT LIABILITIES

5,688,665

4,403,157

CREDITORS

Amounts falling due after more than one year

7

(3,391,367

)

(2,502,139

)

PROVISIONS FOR LIABILITIES

(444,989

)

(379,648

)

NET ASSETS

1,852,309

1,521,370

CAPITAL AND RESERVES

Called up share capital

9

112

112

Capital redemption reserve

10

88

88

Investment property reserve

10

1,779,957

1,518,593

Retained earnings

10

72,152

2,577

SHAREHOLDERS' FUNDS

1,852,309

1,521,370

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

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

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 April 2026 and were signed on its behalf by:

B H D Sampson - Director

1.	STATUTORY INFORMATION

Drayton Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the 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 as modified by the revaluation of certain assets.

Turnover

Turnover represents rent receivable and insurance recovered in respect of the investment property, net of value added tax.

Investment property

The investment property is included at fair value. Gains and losses are recognised in the investment property reserve. Deferred taxation is provided on gains at the rate expected to apply when the property is sold.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred 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 statement of financial position date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2024 - NIL).

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 November 2024

6,830,286

Additions

33,350

Revaluations

261,364

At 31 October 2025

7,125,000

NET BOOK VALUE

At 31 October 2025

7,125,000

At 31 October 2024

6,830,286

Fair value at 31 October 2025 is represented by:

£

Valuation in 2005

1,172,888

Valuation in 2009

860,705

Valuation in 2010

(515,000

)

Valuation in 2025

261,364

Cost

5,345,043

7,125,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

42,252

54,286

Other debtors

11,082

30,066

53,334

84,352

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans and overdrafts

108,633

102,000

Trade creditors

7,417

5,639

Amounts owed to related parties

1,462,137

2,468,563

Taxation and social security

69,299

23,409

Other creditors

200,669

105,022

1,848,155

2,704,633

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Bank loans

3,391,367

2,502,139

8.	SECURED DEBTS

The following secured debts are included within creditors:

31.10.25

31.10.24

£

£

Bank loans

3,500,000

2,604,139

There are two debentures dated 16th June 2020 and 1st October 2020 giving fixed and floating charges over the assets of the company. These provide security to Lloyds Bank PLC.

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

56

Ordinary Shares

£1

56

56

56

Deferred Shares

£1

56

56

112

112

10.

RESERVES

Capital

Investment

Retained

redemption

property

earnings

reserve

reserve

Totals

£

£

£

£

At 1 November 2024

2,577

88

1,518,593

1,521,258

Profit for the year

69,575

69,575

Revaluations

-

-

261,364

261,364

At 31 October 2025

72,152

88

1,779,957

1,852,197