REGISTERED NUMBER: 13190289 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 DECEMBER 2025

FOR

DRB PARTNERS LTD

Page

Company Information

1

Statement of Financial Position

2

Notes to the Financial Statements

3

DIRECTORS:

D S Bunner

R F Bunner

REGISTERED OFFICE:

Fourth Floor St. James House,

St James' Square,

Cheltenham

Gloucestershire

GL50 3PR

REGISTERED NUMBER:

13190289 (England and Wales)

ACCOUNTANTS:

Crowe U.K. LLP

4th Floor

St James House

St James Square

Cheltenham

England

GL50 3PR

FIXED ASSETS

Investments

4

5,000

5,000

CURRENT ASSETS

Debtors

5

2,619,127

2,993,674

Cash at bank and in hand

11,289

22,226

2,630,416

3,015,900

CREDITORS

Amounts falling due within one year

6

2,459,370

2,925,816

NET CURRENT ASSETS

171,046

90,084

TOTAL ASSETS LESS CURRENT LIABILITIES

176,046

95,084

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

175,946

94,984

176,046

95,084

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 Comprehensive Income has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 4 September 2026 and were signed on its behalf by:

D S Bunner - Director

1.	STATUTORY INFORMATION

DRB Partners 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

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Comprehensive Income, 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.

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 2 (2024 - 2 ) .

4.	FIXED ASSET INVESTMENTS

Investment

in LLP

£

Cost

At 1 January 2025

and 31 December 2025

5,000

Net book value

At 31 December 2025

5,000

At 31 December 2024

5,000

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

864,208

2,114,840

Other debtors

1,754,919

878,834

2,619,127

2,993,674

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Taxation and social security

24,088

13,516

Other creditors

2,435,282

2,912,300

2,459,370

2,925,816

7.	RELATED PARTY DISCLOSURES

8.	PARTICIPATING INTEREST

The company is a member of Tivoli Finance LLP, an incorporated limited liability partnership based in England and Wales.

The company is entitled to receive a share of the partnership's profits, which for the period ended 31 December 2025 was £163,725 (2024: £66,871). Total profits before members' remuneration for the period were £166,225 (2024: £76,872).