ACCOUNTS - Final Accounts preparation

Registered number: 05453285

Dreams and Drapes Limited

Unaudited

Financial statements

Information for filing with the registrar

For the Year Ended 30 September 2025

Dreams and Drapes Limited

Registered number: 05453285

Balance Sheet

As at 30 September 2025

	2025	2024
Note	£	£


Current assets
Debtors: amounts falling due within one year	3	2	2
		2	2
Total assets less current liabilities		2	2

Net assets		2	2

Capital and reserves
Called up share capital	4	2	2
		2	2

For the year ended 30 September 2025 the Company was entitled to exemption from audit under section 480 of the Companies Act 2006.

Members have not required the Company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The financial statements have been prepared 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 financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The Company has opted not to file the profit and loss account in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 March 2026.

IK Webb

Director

The notes on pages 2 to 3 form part of these financial statements.

Page 1

Dreams and Drapes Limited

Notes to the Financial Statements

For the Year Ended 30 September 2025

1.	General information

The company is a non trading private company limited by shares, registered in England and Wales and domiciled in the United Kingdom. The address of the registered office is Unit 34 Cleggs Lane Industrial Site Ravenscraig Road, Little Hulton, Manchester, England, M38 9PU.

2.Accounting policies

2.1

Basis of preparation of financial statements

The financial statements have been prepared under the historical cost convention unless otherwise specified within these accounting policies and in accordance with FRS 102 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland' and the requirements of the Companies Act 2006. The disclosure requirements of Section 1A of FRS 102 have been applied other than where additional disclosure is required to show a true and fair view.

2.2

Financial Reporting Standard 102 - reduced disclosure exemptions

The Company has taken advantage of the following disclosure exemptions in preparing these financial statements, as permitted by the FRS 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland":

∙the requirements of Section 7 Statement of Cash Flows;

∙the requirements of Section 3 Financial Statement Presentation paragraph 3.17(d).

This information is included in the consolidated financial statements of John Hogg & Co, Limited as at 30 September 2025 and these financial statements may be obtained from Companies House, Second Floor, The Linenhall, 32-38 Linenhall Street, Belfast, BT2 8BG.

Debtors

					2025	2024
					£	£


Amounts owed by group undertakings	2	2
	2	2

4.	Share capital
		2025	2024
		£	£

Allotted, called up and fully paid

2 (2024 - 2) Ordinary shares of £1.00 each	2	2

Page 2

Dreams and Drapes Limited

Notes to the Financial Statements

For the Year Ended 30 September 2025

5.	Related party transactions
	The company has taken advantage of the exemption in FRS 102 Section 33 "Related party disclosures" from disclosing transactions with related parties that are wholly owned by John Hogg & Co, Limited, for which consolidated financial statements are publicly available.

6.	Controlling party

The company's immediate and ultimate parent undertaking, and the undertaking of the only group of undertakings for which group accounts are drawn up and of which the company is a member, is John Hogg & Co, Limited, a company incorporated in Northern Ireland. Copies of the group financial statements are available to the public from Companies House.

Page 3