REGISTERED NUMBER: 04362884 (England and Wales)

Unaudited Financial Statements

for the Year Ended 31 March 2026

for

DR BUILDERS LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

C J Rogers

SECRETARY:

P J Rogers

REGISTERED OFFICE:

63 Fakenham Road

Lenwade

Norwich

Norfolk

NR9 5AE

REGISTERED NUMBER:

04362884 (England and Wales)

ACCOUNTANTS:

Quinneys

Chartered Certified Accountants

Saxon House

Hellesdon Park Road

Norwich

Norfolk

NR6 5DR

BANKERS:

National Westminster Bank plc

32 Market Place

East Dereham

Norfolk

NR19 2AR

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

19,116

32,237

Investment property

6

545,000

545,000

564,116

577,237

CURRENT ASSETS

Stocks

493,000

34,000

Debtors

7

619,460

278,648

Cash at bank and in hand

953,665

1,947,989

2,066,125

2,260,637

CREDITORS

Amounts falling due within one year

8

26,857

45,975

NET CURRENT ASSETS

2,039,268

2,214,662

TOTAL ASSETS LESS CURRENT LIABILITIES

2,603,384

2,791,899

PROVISIONS FOR LIABILITIES

50,051

42,838

NET ASSETS

2,553,333

2,749,061

CAPITAL AND RESERVES

Called up share capital

1,000

1,000

Retained earnings

9

2,552,333

2,748,061

SHAREHOLDERS' FUNDS

2,553,333

2,749,061

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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 director and authorised for issue on 13 May 2026 and were signed by:

C J Rogers - Director

1.	STATUTORY INFORMATION

DR Builders 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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2002, is being amortised evenly over its estimated useful life of five years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery etc

-

25% on cost and 20% on cost

Investment property

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2025 - 3 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2025

and 31 March 2026

50,000

AMORTISATION

At 1 April 2025

and 31 March 2026

50,000

NET BOOK VALUE

At 31 March 2026

-

At 31 March 2025

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2025

and 31 March 2026

215,577

DEPRECIATION

At 1 April 2025

183,340

Charge for year

13,121

At 31 March 2026

196,461

NET BOOK VALUE

At 31 March 2026

19,116

At 31 March 2025

32,237

6.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

and 31 March 2026

545,000

NET BOOK VALUE

At 31 March 2026

545,000

At 31 March 2025

545,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2018

102,000

Valuation in 2021

50,000

Valuation in 2022

25,000

Valuation in 2023

20,000

Valuation in 2024

50,000

Cost

298,000

545,000

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade debtors

91,668

6,000

Other debtors

527,792

272,648

619,460

278,648

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

15,553

7,935

Taxation and social security

(11,072

)

21,474

Other creditors

22,376

16,566

26,857

45,975

9.

RESERVES

£159,570 of the profit and loss reserve is non-distributable as it relates to unrealised gains on revaluation of investment property.