Company Registration No. 14595060 (England and Wales)
Dre Utilities Ltd
Unaudited accounts
for the year ended 31 January 2026
Dre Utilities Ltd
Unaudited accounts
Contents
Dre Utilities Ltd
Company Information
for the year ended 31 January 2026
Company Number
14595060 (England and Wales)
Dre Utilities Ltd
Statement of financial position
as at 31 January 2026
Tangible assets
6,634
8,845
Cash at bank and in hand
110,556
68,444
Creditors: amounts falling due within one year
(55,317)
(66,178)
Net current assets
84,985
23,325
Total assets less current liabilities
91,619
32,170
Provisions for liabilities
Deferred tax
(2,982)
(2,982)
Called up share capital
1,000
1,000
Profit and loss account
87,637
28,188
Shareholders' funds
88,637
29,188
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 members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 6 July 2026 and were signed on its behalf by
Emma Marie Gray
Director
Company Registration No. 14595060
Dre Utilities Ltd
Notes to the Accounts
for the year ended 31 January 2026
Dre Utilities Ltd is a private company, limited by shares, registered in England and Wales, registration number 14595060.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% reducing balance
Computer equipment
25% Reducing balance
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Dre Utilities Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Plant & machinery
Computer equipment
Total
Cost or valuation
At cost
At cost
At 1 February 2025
14,973
750
15,723
At 31 January 2026
14,973
750
15,723
At 1 February 2025
6,550
328
6,878
Charge for the year
2,106
105
2,211
At 31 January 2026
8,656
433
9,089
At 31 January 2026
6,317
317
6,634
At 31 January 2025
8,423
422
8,845
Amounts falling due within one year
Other debtors
24,606
17,729
6
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
29,388
17,721
Loans from directors
486
29,998
Deferred income
24,606
17,729
7
Deferred taxation
2026
2025
Accelerated capital allowances
2,982
2,982
Provision at start of year
2,982
2,982
Provision at end of year
2,982
2,982
a deferred taxation reserve has been created due to accelerated capital allowances of some £2,982
This reserve will reverse in future periods creating a tax liability at the prevailing rate on the day.
Dre Utilities Ltd
Notes to the Accounts
for the year ended 31 January 2026
Allotted, called up and fully paid:
1,000 Ordinary shares of £1 each
1,000
1,000
9
Average number of employees
During the year the average number of employees was 1 (2025: 1).