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COMPANY REGISTRATION NUMBER: 10497631

Drystone Strategy Partners Limited

Filleted Unaudited Financial Statements

30 November 2025

Drystone Strategy Partners Limited

Statement of Financial Position

30 November 2025

| 2025 | 2024
Note | £ | £

Fixed assets

Tangible assets | 5 | 47,069 | 48,302
Investments | 6 | 28,487 | 110,378
| -------- | ---------
| 75,556 | 158,680

Current assets

Debtors | 7 | 44,241 | 19,386
Cash at bank and in hand | 26,318 | 25,246
| -------- | --------
| 70,559 | 44,632

Creditors: amounts falling due within one year | 8 | 18,965 | 28,367
| -------- | --------
Net current assets | 51,594 | 16,265
| --------- | ---------
Total assets less current liabilities | 127,150 | 174,945

Creditors: amounts falling due after more than one year | 9 | – | 5,871

Provisions | 2,957 | 5,449
| --------- | ---------
Net assets | 124,193 | 163,625
| --------- | ---------

Capital and reserves

Called up share capital | 1,000 | 1,000
Revaluation reserve | 11,703 | 21,092
Profit and loss account | 111,490 | 141,533
| --------- | ---------
Shareholder funds | 124,193 | 163,625
| --------- | ---------

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 comprehensive income has not been delivered.
For the year ending 30 November 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Drystone Strategy Partners Limited

Statement of Financial Position (continued)

30 November 2025
These financial statements were approved by the board of directors and authorised for issue on 15 August 2026 , and are signed on behalf of the board by:

Mr R C Illingworth
Director

Company registration number: 10497631

Drystone Strategy Partners Limited

Notes to the Financial Statements

Year ended 30 November 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 40 Kimbolton Road, Bedford, MK40 2TR.
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.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable and represents amounts receivable for goods supplied and services rendered, stated net of discounts and of Value Added Tax.
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.
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 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. The investments are revalued to market value at the balance sheet date and deferred tax is calculated on the unrealised gain. Both are credited/ charged to the Profit and Loss account. The cumulative net gain/ loss is not distributable.
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:

| Equipment | - | 33% straight line

Investment property
Investment property is initially recorded at cost, which includes purchase price and any directly attributable expenditure. Investment property is revalued to its fair value at each reporting date and any changes in fair value are recognised in profit or loss.
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.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 2 (2024: 2 ).
5. Tangible assets

| Freehold property | Equipment | Total
| £ | £ | £
Cost |  |  |
At 1 December 2024 and 30 November 2025 | 45,662 | 4,273 | 49,935
| -------- | ------- | --------
Depreciation |  |  |
At 1 December 2024 | – | 1,633 | 1,633
Charge for the year | – | 1,233 | 1,233
| -------- | ------- | --------
At 30 November 2025 | – | 2,866 | 2,866
| -------- | ------- | --------
Carrying amount |  |  |
At 30 November 2025 | 45,662 | 1,407 | 47,069
| -------- | ------- | --------
At 30 November 2024 | 45,662 | 2,640 | 48,302
| -------- | ------- | --------

The investment property is included at market value at the balance sheet date. This valuation is based on the experience of the directors and, in their opinion, the market value of the property is equal to the purchase price.
6. Investments

| Listed Investments | Crypto- currency | Total
| £ | £ | £
Valuation |  |  |
At 1 December 2024 | 77,658 | 32,720 | 110,378
Disposals | ( 51,375) | ( 32,720) | (84,095)
Revaluations | 2,204 | – | 2,204
| -------- | -------- | ---------
At 30 November 2025 | 28,487 | – | 28,487
| -------- | -------- | ---------
Impairment |  |  |
At 1 December 2024 and 30 November 2025 | – | – | –
| -------- | -------- | ---------

Carrying amount |  |  |
At 30 November 2025 | 28,487 | – | 28,487
| -------- | -------- | ---------
At 30 November 2024 | 77,658 | 32,720 | 110,378
| -------- | -------- | ---------

Listed shares and cryptocurrency are revalued at the closing price on the balance sheet date.
If the assets were not revalued, the carrying value of the assets at the balance sheet date would be £14,328 (2024 - £84,339).
7. Debtors

| 2025 | 2024
| £ | £
Trade debtors | – | 10,000
Other debtors | 44,241 | 9,386
| -------- | --------
| 44,241 | 19,386
| -------- | --------

8. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 5,243 | 9,740
Corporation tax | – | 4,214
Social security and other taxes | 6,464 | 6,797
Credit card | 1,994 | 3,012
Other creditors | 5,264 | 4,604
| -------- | --------
| 18,965 | 28,367
| -------- | --------

9. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | – | 5,871
| ---- | -------