Registration number: 14236158

DR CV Group Limited

Contents

Balance Sheet	1
Notes to the Unaudited Financial Statements	2 to 5

DR CV Group Limited

(Registration number: 14236158)
Balance Sheet as at 31 December 2025

	Note	Year ended 31 December 2025 £	Period ended 31 December 2024 £
Current assets
Debtors	4	20,811	6,366
Cash at bank and in hand		27,591	72,224
		48,402	78,590
Creditors: Amounts falling due within one year	5	(193,374)	(148,040)
Net liabilities		(144,972)	(69,450)
Capital and reserves
Called up share capital		100	100
Retained earnings		(145,072)	(69,550)
Shareholders' deficit		(144,972)	(69,450)

For the financial year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 5 August 2026
 

Maria Rivera Director

DR CV Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England.

The address of its registered office is:
5 Pemberton Row
London
EC4A 3BA

These financial statements were authorised for issue by the director on 5 August 2026.

2	Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

The financial statements are prepared in sterling, which is the functional and presentational currency of the company, and rounded to the nearest £.

Going concern

The financial statements have been prepared on a going concern basis. As at the date of signing the financial statements, the director confirms that the company is in a position to meet its liabilities for a period of 12 months and that there are no foreseeable events which may give rise to liabilities which exceeds the company’s ability to pay.

Revenue recognition

Revenue comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company's activities. Provision of services are made to the entities parent company for promotional activities and logistics co-ordination and are measured at costs incurred in the provision of such services.
Revenue is recognised in the period in which the underlying costs are incurred, when it is probable that the economic benefits will flow to the entity and the amount can be reliably measured.
 

DR CV Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.

Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

3	Staff numbers

The average number of persons employed by the company (including the director) during the year was 2 (2024 - 1).

DR CV Group Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

4

Debtors

	Note	Year ended 31 December 2025 £	Period ended 31 December 2024 £
Amounts owed by related parties	6	4,034	6,006
Other debtors		16,209	-
Prepayments		347	360
Corporation tax asset		221	-
		20,811	6,366

5

Creditors

Due within one year	Note	Year ended 31 December 2025 £	Period ended 31 December 2024 £
Amounts due to related parties	6	186,579	142,133
Social security and other taxes		1,705	1,522
Other creditors		212	-
Accruals		4,878	4,164
Corporation tax liability		-	221
		193,374	148,040