REGISTERED NUMBER: 09595419 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 December 2025

for

Drewan Limited

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

4

Directors:

A P Maddock

J Williams

Registered office:

Unit 6, Chelford Close

Sealand Road Industrial Estate

Chester

CH1 4NE

Registered number:

09595419 (England and Wales)

Accountants:

Ellis & Co

Chartered Accountants

114-120 Northgate Street

Chester

CH1 2HT

Fixed assets

Intangible assets

4

1,650

1,925

Investments

5

100,000

100,000

101,650

101,925

Creditors

Amounts falling due within one year

6

100,179

100,109

Net current liabilities

(100,179

)

(100,109

)

Total assets less current liabilities

1,471

1,816

Capital and reserves

Called up share capital

7

200

200

Retained earnings

1,271

1,616

Shareholders' funds

1,471

1,816

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

The members have not required the company to obtain an audit of its financial statements for the year ended 31 December 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 29 May 2026 and were signed on its behalf by:

J Williams - Director

1.	Statutory information

Drewan 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.

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.

Patents and licences are being amortised evenly over their estimated useful life of ten years.

Investments in subsidiaries

Investments in subsidiary undertakings are recognised at cost.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.	Intangible fixed assets

Patents

and

licences

£

Cost

At 1 January 2025

and 31 December 2025

2,750

Amortisation

Amortisation for year

1,100

At 31 December 2025

1,100

Net book value

At 31 December 2025

1,650

At 31 December 2024

2,750

5.	Fixed asset investments

Shares in

group

undertakings

£

Cost

At 1 January 2025

and 31 December 2025

100,000

Net book value

At 31 December 2025

100,000

At 31 December 2024

100,000

6.

Creditors: amounts falling due within one year

31/12/25

31/12/24

£

£

Amounts owed to group undertakings

4,979

5,829

Other creditors

95,200

94,280

100,179

100,109

7.	Called up share capital

Allotted, issued and fully paid:

Number:

Class:

Nominal

31/12/25

31/12/24

value:

£

£

100

Ordinary A

£1

100

100

100

Ordinary B

£1

100

100

200

200

8.	Related party disclosures