DRV Cavendish Limited Accounts


						Registered number
						09398141


	DRV Cavendish Limited
	Filleted Accounts
	31 January 2026



at	31 January 2026
Company No.		09398141
			Notes		2026		2025
					£		£
Fixed assets

	Tangible assets		4		1,112		1,483
	Investment property		5		2,900,000		2,750,000

					2,901,112		2,751,483
Current assets

	Debtors		7	131,324		132,278

	Cash at bank and in hand			244,798		163,441
				376,122		295,719
Creditors: Amount falling due within one year			8	(1,467,128)	()	(1,465,369)	()
Net current liabilities					(1,091,006)		(1,169,650)
Total assets less current liabilities					1,810,106		1,581,833

Provisions for liabilities
	Deferred taxation				(242,033)		(204,533)

Net assets					1,568,073		1,377,300

Capital and reserves
	Called up share capital				100		100

	Revaluation reserve		9		878,321		765,821

	Profit and loss account		9		689,652		611,379

Total equity					1,568,073		1,377,300



These accounts have been prepared in accordance with the special provisions applicable to companies subject to the small companies regime of the Companies Act 2006.

For the year ended 31 January 2026 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 directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.



As permitted by section 444 (5A)of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company's profit and loss account.

Approved by the board on 24 April 2026 and signed on its behalf by:
K.C. Patel
Director
24 April 2026

for the year ended 31 January 2026

General information

DRV Cavendish Limited is a private company limited by shares and incorporated in England and Wales.

Its registered number is: 09398141

Its registered office is:

3 Penrose Mead

Writtle

Chelmsford

England

CM1 3GD

The accounts have been prepared in accordance with FRS 102 Section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Accounting policies

Turnover

Turnover is measured at the fair value of the consideration received or receivable. Turnover is reduced for estimated customer returns, rebates and other similar allowances.

Revenue from the sale of goods is recognised when all the following conditions are satisfied:
• the Company has transferred to the buyer the significant risks and rewards of ownership of the
goods;
• the Company retains neither continuing managerial involvement to the degree usually associated
with ownership nor effective control over the goods sold;
• the amount of revenue can be measured reliably;
• it is probable that the economic benefits associated with the transaction will flow to the Company;
and
• the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Specifically, revenue from the sale of goods is recognised when goods are delivered and legal title is passed.

Tangible fixed assets and depreciation

Tangible fixed assets held for the company's own use are stated at cost less accumulated depreciation and accumulated impairment losses.

At each balance sheet date, the company reviews the carrying amount of its tangible fixed assets to determine whether there is any indication that any items have suffered an impairment loss. If any such indication exists, the recoverable amount of an asset is estimated in order to determine the extent of the impairment loss.

Depreciation is provided at the following annual rates in order to write off the cost or valuation less the estimated residual value of each asset over its estimated useful life:

Furniture and fixtures

25% reducing balance

Freehold investment property

Investment properties are revalued annually and any surplus or deficit is dealt with through the profit and loss account.

No depreciation is provided in respect of investment properties.

3	Employees
			2026	2025
			Number	Number
		The average monthly number of employees (including directors) during the year was:	2	2

4	Tangible fixed assets
			Furniture and fixtures	Total
			£	£
		Cost or revaluation
		At 1 February 2025	18,194	18,194




		At 31 January 2026	18,194	18,194
		Depreciation
		At 1 February 2025	16,711	16,711
		Charge for the year	371	371



		At 31 January 2026	17,082	17,082
		Net book values
		At 31 January 2026	1,112	1,112
		At 31 January 2025	1,483	1,483

5	Investment property
			Freehold Investment Property
			£
		Valuation
		At 1 February 2025	2,750,000

		Revaluation	150,000

		At 31 January 2026	2,900,000

6	Taxation
		Analysis of the tax charge	2026	2025
			£	£
		The tax charge on the profit for the year was as follows:
		UK Corporation tax	26,215	30,694
		Deferred tax	37,500	84,800
		Tax on profit	63,715	115,494

7	Debtors
			2026	2025
			£	£

		Amount owed by associated companies	130,000	130,000




		Other debtors	1,324	2,278

			131,324	132,278

8	Creditors:
		amounts falling due within one year
			2026	2025
			£	£


		Other loans	642,960	642,960

		Trade creditors	7,470	-
		Amounts owed to associated companies	780,000	780,000
		Taxes and social security	26,215	30,694
		Loans from directors	7,871	7,871
		Other creditors	2,612	3,844

			1,467,128	1,465,369

9	Fair value reserve
			Fair value reserve	Total other reserves
			£	£
		At 1 February 2024	511,421	511,421
		Movement on revaluation reserve	339,200	339,200
		Deferred taxation	(84,800)	(84,800)

		At 31 January 2025 and 1 February 2025	765,821	765,821
		Movement on revaluation reserve	150,000	150,000
		Deferred taxation	(37,500)	(37,500)

		At 31 January 2026	878,321	878,321

		Revaluation reserve - reflects the revaluation of investment properties.


		Profit and loss account - includes all current and prior period retained profits and losses.

Related party disclosures

Transactions with related parties

As at 31 January 2026, the company owed £7,871 (2025: £7,871) to the directors of the company.

During the year, £780,000 (2025: £780,000) was owed to Davenport Manor Nursing Home Limited and £130,000 (2025: £130,000) was owed by Moor Park Developments Ltd.

There are no terms as to interest or repayment attached to the above balances.