| Drexis Limited |
| Registered number: |
07800230 |
| Balance Sheet |
| as at 31 December 2025 |
|
| Notes |
|
|
2025 |
|
|
2024 |
| £ |
£ |
| Current assets |
| Debtors |
3 |
|
152,931 |
|
|
- |
| Cash at bank and in hand |
|
|
2,098 |
|
|
575 |
|
|
|
155,029 |
|
|
575 |
|
| Creditors: amounts falling due within one year |
4 |
|
(154,642) |
|
|
(6,398) |
|
| Net current assets/(liabilities) |
|
|
|
387 |
|
|
(5,823) |
|
| Net assets/(liabilities) |
|
|
|
387 |
|
|
(5,823) |
|
|
|
|
|
|
|
|
| Capital and reserves |
| Called up share capital |
|
|
|
1 |
|
|
1 |
| Profit and loss account |
|
|
|
386 |
|
|
(5,824) |
|
| Shareholder's funds |
|
|
|
387 |
|
|
(5,823) |
|
|
|
|
|
|
|
|
| The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006. |
| The member has not required the company to obtain an audit in accordance with section 476 of the Act. |
| The director acknowledges the responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. |
| The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies. |
|
|
|
|
| Mr J M Kendrick |
| Director |
| Approved by the board on 4 September 2026 |
|
| Drexis Limited |
| Notes to the Accounts |
| for the year ended 31 December 2025 |
|
|
| 1 |
Accounting policies |
|
|
Basis of preparation |
|
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard). |
|
|
Debtors |
|
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
|
|
Creditors |
|
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
|
|
Pensions |
|
Contributions to defined contribution plans are expensed in the period to which they relate. |
|
|
| 2 |
Employees |
2025 |
|
2024 |
| Number |
Number |
|
|
Average number of persons employed by the company |
6 |
|
- |
|
|
|
|
|
|
|
|
|
|
| 3 |
Debtors |
2025 |
|
2024 |
| £ |
£ |
|
|
Amounts owed by connected party (note 5) |
152,931 |
|
- |
|
|
|
|
|
|
|
|
|
|
| 4 |
Creditors: amounts falling due within one year |
2025 |
|
2024 |
| £ |
£ |
|
|
Trade creditors |
- |
|
6,398 |
|
Taxation and social security costs |
121,117 |
|
- |
|
Other creditors |
33,525 |
|
- |
|
|
|
|
|
|
154,642 |
|
6,398 |
|
|
|
|
|
|
|
|
|
|
| 5 |
Related party transactions |
|
|
Included in Debtors, Amounts owed by connected party, is an amount of £152,931 due to the company from ROKiT Holdings Inc., a company registered in the United States of America. |
|
|
| 6 |
Controlling party |
|
|
The company's parent company is ROKiT Group International Limited, a company registered in England and Wales, whose registered address is ROKiT House, Kingswood Business Park, Holyhead Road, Albrighton, Staffordshire, WV7 3AU. |
|
|
| 7 |
Other information |
|
|
Drexis Limited is a private company limited by shares and incorporated in England. Its registered office is: |
|
ROKiT House |
|
Kingswood Business Park |
|
Holyhead Road |
|
Albrighton |
|
Staffordshire |
|
WV7 3AU |