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Company Registration No. NI681557 (Northern Ireland)
THE DRUM LTD Unaudited accounts for the year ended 31 August 2025
THE DRUM LTD Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
THE DRUM LTD Company Information for the year ended 31 August 2025
Directors
Flora Alice Kinnaird Flora Alice Kinnaird
Company Number
NI681557 (Northern Ireland)
Registered Office
14 MAGHERACONLUCE LANE HILLSBOROUGH BT26 6PT NORTHERN IRELAND
- 3 -
THE DRUM LTD Statement of financial position as at 31 August 2025
2025
2024
Notes
£
£
Fixed assets
Tangible assets
4
246
289
Current assets
Cash at bank and in hand
-
502
Creditors: amounts falling due within one year
5
(692)
(785)
Net current liabilities
(692)
(283)
Net (liabilities)/assets
(446)
6
Capital and reserves
Called up share capital
1
1
Profit and loss account
(447)
5
Shareholders' funds
(446)
6
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 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 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board of Directors and authorised for issue on 12 May 2026 and were signed on its behalf by
Flora Alice Kinnaird Director Company Registration No. NI681557
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THE DRUM LTD Notes to the Accounts for the year ended 31 August 2025
1
Statutory information
THE DRUM LTD is a private company, limited by shares, registered in Northern Ireland, registration number NI681557. The registered office is 14 MAGHERACONLUCE LANE, HILLSBOROUGH, BT26 6PT, NORTHERN IRELAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
Not depreciated
4
Tangible fixed assets
Plant & machinery
£
Cost or valuation
At cost
At 1 September 2024
400
At 31 August 2025
400
Depreciation
At 1 September 2024
111
Charge for the year
43
At 31 August 2025
154
Net book value
At 31 August 2025
246
At 31 August 2024
289
5
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
17
-
Taxes and social security
-
296
Other creditors
195
9
Accruals
480
480
692
785
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THE DRUM LTD Notes to the Accounts for the year ended 31 August 2025
6
Average number of employees
During the year the average number of employees was 1 (2024: 1).
- 6 -