REGISTERED NUMBER: 13702983 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

DRF SERVICES LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTOR:

D J D Roberts-Franklin

REGISTERED OFFICE:

Southgate Office Village

286a Chase Road

Southgate

London

N14 6HF

REGISTERED NUMBER:

13702983 (England and Wales)

ACCOUNTANTS:

ELM Partners

Chartered Certified Accountants

Southgate Office Village

286a Chase Road

Southgate

London

N14 6HF

FIXED ASSETS

Tangible assets

4

3,237

2,817

CURRENT ASSETS

Debtors

5

5,249

6,981

Cash at bank

9,989

52,446

15,238

59,427

CREDITORS

Amounts falling due within one year

6

11,397

32,586

NET CURRENT ASSETS

3,841

26,841

TOTAL ASSETS LESS CURRENT LIABILITIES

7,078

29,658

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

6,978

29,558

7,078

29,658

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 director acknowledges his 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 July 2026 and were signed by:

D J D Roberts-Franklin - Director

1.	STATUTORY INFORMATION

DRF Services 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

-

25% on reducing balance.

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.

3.	EMPLOYEES AND DIRECTORS

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

4.	TANGIBLE FIXED ASSETS

Plant and

Computer

machinery

equipment

Totals

£

£

£

COST

At 1 November 2024

1,632

2,436

4,068

Additions

1,500

-

1,500

At 31 October 2025

3,132

2,436

5,568

DEPRECIATION

At 1 November 2024

642

609

1,251

Charge for year

623

457

1,080

At 31 October 2025

1,265

1,066

2,331

NET BOOK VALUE

At 31 October 2025

1,867

1,370

3,237

At 31 October 2024

990

1,827

2,817

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

4,968

6,517

Other debtors

281

464

5,249

6,981

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

9,362

11,120

Other creditors

2,035

21,466

11,397

32,586

7.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases as at 31 October 2025 was £.9,154.

8.	RELATED PARTY DISCLOSURES

Included in "Creditors: Amounts falling due with in one year" is an amount of £289 (2024: £19,789) due to D J D Roberts-Franklin, director of the company. The loan was interest free.