REGISTERED NUMBER: 08236123 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Dry Riser Testing South Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

P R Diffey

J Jeneson

REGISTERED OFFICE:

G8 Lynch Lane Offices

Lynch Lane

Weymouth

Dorset

DT4 9DN

REGISTERED NUMBER:

08236123 (England and Wales)

ACCOUNTANTS:

RWB Tax Consultants Limited

G8 Lynch Lane Offices

79 Lynch Lane

Weymouth

Dorset

DT4 9DN

FIXED ASSETS

Tangible assets

4

41,461

54,255

CURRENT ASSETS

Stocks

2,000

2,000

Debtors

5

128,848

104,188

Cash at bank

47,953

46,940

178,801

153,128

CREDITORS

Amounts falling due within one year

6

63,561

46,218

NET CURRENT ASSETS

115,240

106,910

TOTAL ASSETS LESS CURRENT LIABILITIES

156,701

161,165

CREDITORS

Amounts falling due after more than one year

7

-

(6,017

)

PROVISIONS FOR LIABILITIES

(9,954

)

(14,377

)

NET ASSETS

146,747

140,771

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

146,647

140,671

SHAREHOLDERS' FUNDS

146,747

140,771

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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.

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 Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 31 July 2026 and were signed on its behalf by:

P R Diffey - Director

J Jeneson - Director

1.	STATUTORY INFORMATION

Dry Riser Testing South Ltd 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.

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 is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

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 etc

-

33% on reducing balance and 25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, 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 balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 7 (2024 - 7 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

140,917

Additions

1,219

At 31 October 2025

142,136

DEPRECIATION

At 1 November 2024

86,662

Charge for year

14,013

At 31 October 2025

100,675

NET BOOK VALUE

At 31 October 2025

41,461

At 31 October 2024

54,255

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

52,045

29,055

Other debtors

76,803

75,133

128,848

104,188

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

7,358

11,169

Taxation and social security

51,511

31,435

Other creditors

4,692

3,614

63,561

46,218

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.10.25

31.10.24

£

£

Hire purchase contracts

-

6,017

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

P R Diffey

Balance outstanding at start of year

38,025

45,328

Amounts advanced

30,872

905

Amounts repaid

(50,208

)

(8,208

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

18,689

38,025

J Jeneson

Balance outstanding at start of year

12,202

18,423

Amounts advanced

70,792

3,081

Amounts repaid

(50,208

)

(9,302

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

32,786

12,202

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Mr P Diffey & Mr J Jeneson.