REGISTERED NUMBER: 10944551 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2026

for

DR HOLDINGS (BS) LIMITED

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D O'Brien

REGISTERED OFFICE:

The Chestnuts

Brewers End

Takeley

Essex

CM22 6QJ

REGISTERED NUMBER:

10944551 (England and Wales)

ACCOUNTANTS:

Allium Wood Limited

Chartered Certified Accountants

The Chestnuts

Brewers End

Takeley

Essex

CM22 6QJ

FIXED ASSETS

Investment property

4

400,000

350,000

CURRENT ASSETS

Debtors

5

465

439

Cash at bank

23,759

17,978

24,224

18,417

CREDITORS

Amounts falling due within one year

6

(70,868

)

(82,447

)

NET CURRENT LIABILITIES

(46,644

)

(64,030

)

TOTAL ASSETS LESS CURRENT LIABILITIES

353,356

285,970

PROVISIONS FOR LIABILITIES

(28,411

)

(12,092

)

NET ASSETS

324,945

273,878

CAPITAL AND RESERVES

Called up share capital

100

100

Fair value reserve

7

85,231

51,550

Retained earnings

239,614

222,228

324,945

273,878

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2026 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 Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 July 2026 and were signed by:

D O'Brien - Director

1.	STATUTORY INFORMATION

DR Holdings (BS) Limited 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 as modified by the revaluation of certain assets.

The presentation currency is £ sterling.

Investment property

Investment property is included at fair value. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss. Deferred taxation is provided on these gains at the rate expected to apply when the property is sold.

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.

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 1 (2025 - 1 ) .

4.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2025

350,000

Net gains or losses from fair

value adjustments

50,000

At 31 March 2026

400,000

NET BOOK VALUE

At 31 March 2026

400,000

At 31 March 2025

350,000

Fair value at 31 March 2026 is represented by:

£

Valuation in 2023

350,000

Valuation in 2026

50,000

400,000

If the investment property had not been revalued it would have been included at the following historical cost:

2026

2025

£

£

Cost

286,358

286,358

Investment property was valued on an open market value basis on 31 March 2026 by the director .

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

465

439

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Taxation and social security

4,078

3,957

Other creditors

66,790

78,490

70,868

82,447

7.

RESERVES

Fair

value

reserve

£

At 1 April 2025

51,550

Non distributable reserves on

Unrealised gains net of tax

on investment property

33,681

At 31 March 2026

85,231