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Registered Number: 08961464
England and Wales
DRSAQ LIMITED
Abridged Accounts
Period of accounts Start date: 01 April 2025 End date: 31 March 2026

Drsaq Limited Contents Page For the year ended 31 March 2026
Accountants' report | 1
Statement of financial position | 2
Notes to the financial statements | 3

Drsaq Limited Accountants' Report For the year ended 31 March 2026
Report to the directors on the preparation of the unaudited statutory accounts of Drsaq Limited for the year ended 31 March 2026. In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Drsaq Limited for the year ended 31 March 2026 which comprise of the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the company’s accounting records and from information and explanations you have given us. As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at http://rulebook.accaglobal.com/. This report is made solely to the Board of Directors of Drsaq Limited, as a body, in accordance with the terms of our engagement letter dated . Our work has been undertaken solely to prepare for your approval the accounts of Drsaq Limited and state those matters that we have agreed to state to the Board of Directors of Drsaq Limited, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/factsheet163. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Drsaq Limited and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Drsaq Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Drsaq Limited. You consider that Drsaq Limited is exempt from the statutory audit requirement for the year. We have not been instructed to carry out an audit or a review of the accounts of Drsaq Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts 31 March 2026. .................................................... Secure Accounts Limited. Suite 2A, 6 Floor Cobalt Square, 83-85 Hagley Road Birmingham B16 8QG 07 May 2026 1

Drsaq Limited Statement of Financial Position As at 31 March 2026
| Notes | 2026 £ |  | 2025 £
--- | --- | --- | --- | ---
Current assets |  |  |
Cash at bank and in hand |  | 72,852 |  | 54,663
Creditors: amount falling due within one year |  | (72,708) |  | (54,436)
Net current assets |  | 144 |  | 227
Total assets less current liabilities |  | 144 |  | 227
Net assets |  | 144 |  | 227
Capital and reserves |  |  |
Called up share capital | 3 | 2 |  | 2
Profit and loss account |  | 142 |  | 225
Shareholders' funds |  | 144 |  | 227
For the year ended 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. Director's responsibilities: The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These 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 to the Registrar of Companies. The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A). The financial statements were approved by the director on 07 May 2026 and were signed by:
------------------------------- Saqib Ahmad Director
2

Drsaq Limited Notes to the Abridged Financial Statements For the year ended 31 March 2026
General Information Drsaq Limited is a private company, limited by shares, registered in England and Wales, registration number 08961464, registration address 14 Saltby Green, West Brigford, Nottingham, NG2 7UT. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard) Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Dividends Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
2. | Average number of employees Average number of employees during the year was 2 (2025 : 2).
3. | Share Capital
Allotted, called up and fully paid | 2026 £ |  | 2025 £
--- | --- | --- | ---
100 Class A shares of £1.00 each | 100 |  | 100
| 100 |  | 100
3