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COMPANY REGISTRATION NUMBER: 09678088

Drooms (International) Ltd

Filleted Financial Statements

31 December 2025

Drooms (International) Ltd

Financial Statements

Year ended 31 December 2025

Contents | Page

Statement of financial position | 1

Notes to the financial statements | 2

Drooms (International) Ltd

Statement of Financial Position

31 December 2025

| 2025 | 2024
Note | £ | £ | £

Fixed assets

Tangible assets | 5 |  | 130,077 | 143,345

Current assets

Debtors | 6 | 740,780 |  | 744,027
Cash at bank and in hand | 127,699 |  | 68,484
| --------- |  | ---------
| 868,479 |  | 812,511

Creditors: amounts falling due within one year | 7 | ( 746,975) |  | ( 670,732)
| --------- |  | ---------
Net current assets |  | 121,504 | 141,779
|  | --------- | ---------
Total assets less current liabilities |  | 251,581 | 285,124

Provisions

Taxation including deferred tax |  | ( 32,518) | ( 34,633)
|  | --------- | ---------
Net assets |  | 219,063 | 250,491
|  | --------- | ---------

Capital and reserves

Called up share capital |  | 100 | 100
Profit and loss account |  | 218,963 | 250,391
|  | --------- | ---------
Shareholders funds |  | 219,063 | 250,491
|  | --------- | ---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.
These financial statements were approved by the board of directors and authorised for issue on 6 May 2026 , and are signed on behalf of the board by:

A Grellier |
Director |

Company registration number: 09678088

Drooms (International) Ltd

Notes to the Financial Statements

Year ended 31 December 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 11-12 Tokenhouse Yard, London, EC2R 7AS, UK.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Going concern
The company made a loss before tax of £32,535 (2024: profit before tax £73,589) during the year and had net assets of £219,063 (2024: £250,491) at the balance sheet date. The directors have considered the basis of preparation of the financial statements and have concluded that it is appropriate to prepare these on the going concern basis as it will continue to receive support from the parent company, Drooms AG, for at least 12 months from the signing of the financial statements.
Judgements and key sources of estimation uncertainty
The preparation of the financial statements requires management to make judgements, estimates and assumptions that affect the amounts reported. These estimates and judgements are continually reviewed and are based on experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. Judgement is applied in the selection of a fixed asset depreciation policy, but this is considered to be in line with industry-standard and not to represent any risk to the financial statements as presented. Provisions against doubtful debts are made where required, but on the basis of underlying commercial substance of balances outstanding. There are no areas involving a higher degree of judgment or complexity, or further areas where assumptions and estimates are significant to the financial information.
Turnover / revenue recognition
Turnover relates to the value of the work done in the period, including estimates of amounts not invoiced and is stated after trade discounts, other taxes and net of VAT. Revenue from the rendering of services is measured by reference to the stage of completion of the service transaction at the end of the reporting period provided that the outcome can be reliably estimated. Management charges receivable, which are included in turnover, are charges billed to group entities at a mark-up of a 5% handling fee on cost.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Foreign currencies
Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.
Operating leases
Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.
Tangible assets
Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

| Office Fittings | - | 7% straight line
| Computer equipment | - | 25% straight line

Provisions
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.
Financial instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost. Financial assets that are measured at cost or amortised cost are reviewed for objective evidence of impairment at the end of each reporting date. If there is objective evidence of impairment, an impairment loss is recognised in profit or loss immediately. For all equity instruments regardless of significance, and other financial assets that are individually significant, these are assessed individually for impairment. Other financial assets are either assessed individually or grouped on the basis of similar credit risk characteristics.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 9 (2024: 15 ).
5. Tangible assets

| Fixtures and fittings | Computer equipment | Total
| £ | £ | £
Cost |  |  |
At 1 January 2025 | 145,298 | 42,831 | 188,129
Additions | – | 9,175 | 9,175
| --------- | -------- | ---------
At 31 December 2025 | 145,298 | 52,006 | 197,304
| --------- | -------- | ---------
Depreciation |  |  |
At 1 January 2025 | 20,227 | 24,557 | 44,784
Charge for the year | 11,201 | 11,242 | 22,443
| --------- | -------- | ---------
At 31 December 2025 | 31,428 | 35,799 | 67,227
| --------- | -------- | ---------
Carrying amount |  |  |
At 31 December 2025 | 113,870 | 16,207 | 130,077
| --------- | -------- | ---------
At 31 December 2024 | 125,071 | 18,274 | 143,345
| --------- | -------- | ---------

6. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 87,421 | 39,235
Amounts owed by group undertakings and undertakings in which the company has a participating interest | 612,005 | 565,757
Other debtors | 41,354 | 139,035
| --------- | ---------
| 740,780 | 744,027
| --------- | ---------

7. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Trade creditors | 2,385 | 30,143
Amounts owed to group undertakings and undertakings in which the company has a participating interest | 636,494 | 512,833
Corporation tax | – | 39,664
Social security and other taxes | 34,504 | 16,982
Other creditors | 73,592 | 71,110
| --------- | ---------
| 746,975 | 670,732
| --------- | ---------

8. Operating leases
The total future minimum lease payments under non-cancellable operating leases are as follows:

| 2025 | 2024
| £ | £
Not later than 1 year | 205,096 | 196,452
| --------- | ---------

9. Summary audit opinion
The auditor's report dated 7 May 2026 was unqualified .
The senior statutory auditor was Rebecca Shields , for and on behalf of Moore Kingston Smith LLP .
10. Related party transactions
The company was under the control of Drooms AG, the controlling party throughout the year, via its subsidiary Drooms GmbH, the immediate parent of the company. Other than transactions with other wholly-owned group entities, which are exempt from disclosure under the provisions of FRS 102 Section 33, the Company has no related party transactions in the current or prior periods presented.
11. Controlling party
The immediate and ultimate parent of the company into which the company is consolidated is Drooms AG , a company incorporated in Switzerland. The registered address of Drooms AG is Industriestrasse 13C, 6300 Zug, Switzerland.