Unaudited Financial Statements

for the Year Ended 31 December 2025

for

Donau Express Services Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

D R L Church

R Kendell

A D Bourne

REGISTERED OFFICE:

8-10 South Street

Epsom

Surrey

KT18 7PF

REGISTERED NUMBER:

05494254 (England and Wales)

ACCOUNTANTS:

Williams & Co Epsom LLP

Chartered Accountants

8-10 South Street

Epsom

Surrey

KT18 7PF

FIXED ASSETS

Tangible assets

4

139,610

136,276

CURRENT ASSETS

Stocks

5

11,467

11,867

Debtors: amounts falling due within one year

6

345,205

379,066

Cash at bank and in hand

197,495

160,447

554,167

551,380

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

7

340,125

363,140

NET CURRENT ASSETS

214,042

188,240

TOTAL ASSETS LESS CURRENT LIABILITIES

353,652

324,516

CREDITORS MORE THAN ONE YEAR

8

-

(11,667

)

PROVISIONS FOR LIABILITIES

(34,902

)

(40,250

)

NET ASSETS

318,750

272,599

CAPITAL AND RESERVES

Called up share capital

11

100

100

Retained earnings

318,650

272,499

SHAREHOLDERS' FUNDS

318,750

272,599

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

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

The financial statements were approved by the Board of Directors and authorised for issue on 3 September 2026 and were signed on its behalf by:

D R L Church - Director

R Kendell - Director

1.	STATUTORY INFORMATION

Donau Express Services 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.

Turnover

Turnover is recognised on an invoice basis and represents net invoiced sales of goods and services excluding value added tax. Sales are recognised as work is completed or delivered.

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

Motor vehicles

-

25% on reducing balance

Computer equipment

-

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 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 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 23 (2024 - 23 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 January 2025

452,966

28,583

12,500

19,370

513,419

Additions

23,396

15,360

-

1,966

40,722

At 31 December 2025

476,362

43,943

12,500

21,336

554,141

DEPRECIATION

At 1 January 2025

338,296

11,344

12,312

15,191

377,143

Charge for year

29,874

6,175

47

1,292

37,388

At 31 December 2025

368,170

17,519

12,359

16,483

414,531

NET BOOK VALUE

At 31 December 2025

108,192

26,424

141

4,853

139,610

At 31 December 2024

114,670

17,239

188

4,179

136,276

5.

STOCKS

2025

2024

£

£

Stocks

11,467

11,867

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

208,418

194,972

Other debtors

-

4,954

Directors' current accounts

53,047

103,148

Prepayments

83,740

75,992

345,205

379,066

The directors loan was repaid in June 2026.

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts (see note 9)

11,666

35,000

Trade creditors

74,241

69,071

Amounts owed to group undertakings

85,641

71,170

Tax

28,095

32,350

Social security and other taxes

16,281

14,175

VAT

27,848

32,710

Other creditors

2,221

1,800

Pension fund

3,593

3,446

Accruals and deferred income

90,539

103,418

340,125

363,140

8.	CREDITORS MORE THAN ONE YEAR

2025

2024

£

£

Bank loans (see note 9)

-

11,667

9.

LOANS

An analysis of the maturity of loans is given below:

2025

2024

£

£

Amounts falling due within one year or on demand:

Bank loan - 1

11,666

35,000

Amounts falling due between one and two years:

Bank loans - 1-2 years

-

11,667

10.	SECURED DEBTS

The following secured debts are included within creditors:

2025

2024

£

£

Bank loans

11,666

46,667

The CBIL loan is secured by way of a debenture over the company assets.

11.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

100

Ordinary

£1

100

100

12.	HOLDING COMPANY

The company is a wholly owned subsidiary of Donau Limited, a company registered in England.