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REGISTERED NUMBER: 03667247 (England and Wales)

| FINANCIAL STATEMENTS |

| FOR THE YEAR ENDED 30 NOVEMBER 2025 |

| FOR |

| DRAINS ARE US LIMITED |

| DRAINS ARE US LIMITED (REGISTERED NUMBER: 03667247) |

CONTENTS OF THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

Page |

| Company Information | 1 |

| Statement of Financial Position | 2 |

| Notes to the Financial Statements | 4 |

| DRAINS ARE US LIMITED |

COMPANY INFORMATION

FOR THE YEAR ENDED 30 NOVEMBER 2025

| DIRECTORS: | S P Clifford

| A S Clifford

| REGISTERED OFFICE: | 80 John OGaunt Road

| Kenilworth

| Warwickshire

| CV8 1DZ

| REGISTERED NUMBER: | 03667247 (England and Wales)

| ACCOUNTANTS: | TGFP

| Chartered Accountants

| Fulford House

| Newbold Terrace

| Leamington Spa

| Warwickshire

| CV32 4EA

| DRAINS ARE US LIMITED (REGISTERED NUMBER: 03667247) |

STATEMENT OF FINANCIAL POSITION

30 NOVEMBER 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 11,826 |  | 16,260 |  |

CURRENT ASSETS

Debtors | 5 | 16,767 |  | 16,731 |  |

Cash at bank | 18,966 |  | 12,065 |  |

35,733 |  | 28,796 |  |

CREDITORS

Amounts falling due within one year | 6 | 39,599 |  | 34,870 |  |

NET CURRENT LIABILITIES | (3,866 | ) | (6,074 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | 7,960 |  | 10,186 |  |

CREDITORS

Amounts falling due after more than one year | 7 | 7,778 |  | 10,000 |  |

NET ASSETS | 182 |  | 186 |  |

CAPITAL AND RESERVES

Called up and paid share capital | 100 |  | 100 |  |

Retained earnings | 82 |  | 86 |  |

SHAREHOLDERS' FUNDS | 182 |  | 186 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 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.

| DRAINS ARE US LIMITED (REGISTERED NUMBER: 03667247) |

STATEMENT OF FINANCIAL POSITION - continued

30 NOVEMBER 2025

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 8 June 2026 and were signed on its behalf by:

S P Clifford - Director

| DRAINS ARE US LIMITED (REGISTERED NUMBER: 03667247) |

NOTES TO THE FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 NOVEMBER 2025

1. | STATUTORY INFORMATION

| Drains Are Us 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

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.

| Turnover

| Turnover represents net invoiced sales of goods and services, excluding value added tax.

| 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 | - | 25% on cost

| Fixtures and fittings | - | 25% on cost

| Motor vehicles | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Financial instruments

| Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

| 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.

| DRAINS ARE US LIMITED (REGISTERED NUMBER: 03667247) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| The financial statements have been prepared on the going concern concept. This assumes that the company will achieve a profitable level of trading and will continue to enjoy the support of its directors. The financial statements do not account for any adjustments that would be required if the company was unable to achieve these objectives.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 2 (2024 - 2 ) .

4. | TANGIBLE FIXED ASSETS

| Plant and

| machinery

| etc

£ |

| COST

| At 1 December 2024 | 53,885 |  |

| Additions | 499 |  |

| Disposals | (16,611 | ) |

| At 30 November 2025 | 37,773 |  |

| DEPRECIATION

| At 1 December 2024 | 37,625 |  |

| Charge for year | 3,998 |  |

| Eliminated on disposal | (15,676 | ) |

| At 30 November 2025 | 25,947 |  |

| NET BOOK VALUE

| At 30 November 2025 | 11,826 |  |

| At 30 November 2024 | 16,260 |  |

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 7,374 |  | 15,954 |  |

| Other debtors | 9,393 |  | 777 |  |

16,767 |  | 16,731 |  |

| DRAINS ARE US LIMITED (REGISTERED NUMBER: 03667247) |

NOTES TO THE FINANCIAL STATEMENTS - continued

FOR THE YEAR ENDED 30 NOVEMBER 2025

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans and overdrafts | 2,222 |  | 2,222 |  |

| Trade creditors | 962 |  | 8,664 |  |

| Taxation and social security | 22,365 |  | 13,023 |  |

| Other creditors | 14,050 |  | 10,961 |  |

39,599 |  | 34,870 |  |

7. | CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR |

2025 | 2024 |

£ | £ |

| Bank loans | 7,778 |  | 10,000 |  |

8. | DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

| The following advances and credits to directors subsisted during the years ended 30 November 2025 and 30 November 2024:

2025 | 2024 |

£ | £ |

| S P Clifford and A S Clifford

| Balance outstanding at start of year | (9,126 | ) | 11,079 |  |

| Amounts advanced | 25,519 |  | 23,809 |  |

| Amounts repaid | (7,632 | ) | (44,014 | ) |

| Amounts written off | - |  | - |  |

| Amounts waived | - |  | - |  |

| Balance outstanding at end of year | 8,761 |  | (9,126 | ) |