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Registered number: 13846252
Drugoy Fleet5 Ltd
Unaudited Financial Statements
For The Year Ended 31 January 2026
Drugoy Fleet5 Ltd
Contents
Contents

| Page
--- | ---
Statement of Financial Position | 1
Notes to the Financial Statements | 2—3

Page 1
Drugoy Fleet5 Ltd
Statement of Financial Position
As At 31 January 2026
Statement of Financial Position
Registered number: 13846252

| 2026 | 2025
--- | --- | ---
| Notes | £ | £ | £ | £
CURRENT ASSETS
Receivables | 4 | 2,654 |  | 3,940 |
Cash at bank and in hand |  | 12,228 |  | 10,950 |
|  | 14,882 |  | 14,890 |
Payables: Amounts Falling Due Within One Year | 5 | (11,416 ) |  | (11,836 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 3,466 |  | 3,054
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 3,466 |  | 3,054
NET ASSETS |  |  | 3,466 |  | 3,054
CAPITAL AND RESERVES
Called up share capital | 6 |  | 991 |  | 991
Income Statement |  |  | 2,475 |  | 2,063
SHAREHOLDERS' FUNDS |  |  | 3,466 |  | 3,054

For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board

Mr A Chepurnyi Director
28/05/2026

The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Drugoy Fleet5 Ltd
Notes to the Financial Statements
For The Year Ended 31 January 2026
Notes to the Financial Statements
1. General Information
Drugoy Fleet5 Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 13846252 . The registered office is 20-22 Wenlock Road, London, N1 7GU.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The functional currency of the company is considered to be pound sterling (£) because that is the currency of the primary economic environment in which the company operates. The financial statements are presented in pound sterling (£).
2.2. Going Concern Disclosure
The director has considered the company's financial position, liquidity and future performance together with financial projections for the company over the foreseeable future. After making enquiries, the director has a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Accordingly, he continues to adopt the going concern basis in preparing the annual financial statements.
2.3. Turnover
The company provides boat rental services including skipper and tourist guides services. Turnover represents the aggregated amount of revenue receivable for the services supplied in the ordinary course of business. Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes.
Revenue recognition:
(i) Revenue recognised when the performance obligations are met. Revenue is recognised on the basis of the departure date of the boat rental.
(ii) Client monies received at the year end date relating to boat rentals departing after year end are deferred and included within payables.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
Page 2
Page 3
Drugoy Fleet5 Ltd
Notes to the Financial Statements (continued)
For The Year Ended 31 January 2026
2.6. Cash and cash equivalents
Cash and cash equivalents comprise cash at bank and subject to an insignificant risk of change in value.
2.7. Receivables
Receivables are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the debtors.
2.8. Payables
Payables are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Payables are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.
2.9. Share capital
Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.
3. Average Number of Employees
Average number of employees, including directors, during the year was: NIL (2025: NIL)
- -
4. Receivables

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Due within one year
Prepayments and accrued income | 1,613 |  | 2,949
Other debtors | 50 |  | -
Called up share capital not paid | 991 |  | 991
| 2,654 |  | 3,940

5. Payables: Amounts Falling Due Within One Year

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Corporation tax | 2 |  | -
Accruals and deferred income | 11,398 |  | 11,820
Director's loan account | 16 |  | 16
| 11,416 |  | 11,836

6. Share Capital

| 2026 |  | 2025
--- | --- | --- | ---
| £ |  | £
Called Up Share Capital not Paid | 991 |  | 991
Amount of Allotted, Called Up Share Capital | 991 |  | 991

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