xbrl

10. SHARE PREMIUM ACCOUNT

Share premium account

12476870falseproviding ethical vegan supplement products2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2024-12-31http://www.companieshouse.gov.uk/cd:Director12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:SharePremium2024-12-31http://www.companieshouse.gov.uk/pt:ShareCapital2025-12-31http://www.companieshouse.gov.uk/pt:SharePremium2025-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2024-12-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2024-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass12025-01-012025-12-31http://www.companieshouse.gov.uk/pt:ToolsEquipment2025-12-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-12-31http://www.companieshouse.gov.uk/cd:RegisteredOffice2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:OrdinaryShareClass22025-01-012025-12-31http://www.companieshouse.gov.uk/cd:AuditExemptWithAccountantsReport2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:DevelopmentCostsCapitalisedDevelopmentExpenditure2025-01-012025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2025-12-31http://www.companieshouse.gov.uk/pt:CurrentFinancialInstruments2024-12-31http://www.companieshouse.gov.uk/2025-01-012025-12-31http://www.companieshouse.gov.uk/2024-12-31http://www.companieshouse.gov.uk/cd:FRS1022025-01-012025-12-31http://www.companieshouse.gov.uk/2025-12-31http://www.companieshouse.gov.uk/cd:PrivateLimitedCompanyLtd2025-01-012025-12-31http://www.companieshouse.gov.uk/cd:FilletedAccounts2025-01-012025-12-31iso4217:GBPxbrli:sharesxbrli:pure


Registered number: 12476870






DRV+ Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/12/2025
























Prepared By:
UK Tax Advisers Ltd
Crispins, Manor Farm Lane
Michelmersh
Romsey
SO51 0NT


ACCOUNTS
FOR THE YEAR ENDED 31/12/2025





DIRECTORS
John Gordon Lott


REGISTERED OFFICE
Crispins, Manor Farm Lane
Michelmersh
Romsey
SO51 0NT


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 12476870



ACCOUNTANTS
UK Tax Advisers Ltd
Crispins, Manor Farm Lane
Michelmersh
Romsey
SO51 0NT


ACCOUNTS
FOR THEYEARENDED31/12/2025



CONTENTS



		Page

Directors' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-


BALANCE SHEET AT 31/12/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Intangible assets	3		90,725		54,177
Tangible assets	4		3,505		4,447

			94,230		58,624

CURRENT ASSETS
Stock		613,260		623,400
Debtors	6	169,328		238,703
Cash at bank and in hand		308,592		203,776
		1,091,180		1,065,879
CREDITORS: Amounts falling due within one year	7	560,704		581,305
NET CURRENT ASSETS			530,476		484,574
TOTAL ASSETS LESS CURRENT LIABILITIES			624,706		543,198


CREDITORS: Amounts falling due after more than one year	8		225,000		225,000

NET ASSETS			399,706		318,198

CAPITAL AND RESERVES

Called up share capital	9		2,007		2,007
Share premium account	10		1,564,949		1,564,949
Profit and loss account			(1,167,250)		(1,248,758)
SHAREHOLDERS' FUNDS			399,706		318,198

For the year ending 31/12/2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 15/09/2026 and signed on their behalf by



.............................
John Gordon Lott
Director




1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		reducing balance 25%




1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .




1c. Intangible Assets
Development expenditure is normally written off in the year of expenditure, however expenditure incurred on specific projects is capitalised when recoverability can be foreseen with reasonable certainty and is amortised in relation to sales from such projects.




1d. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.




1e. Pension Costs
The company operates a defined contribution pension scheme. The pension charge represents the amounts payable by the company to the fund in respect of the year.




1f. Foreign Currency
Transactions in currencies, other than the functional currency of the company, are recorded at the rate of the exchange on the date the transaction occurred. Monetary items denominated in other currencies are translated at the rate prevailing at the end of the reporting period. All differences are taken to the profit and loss account. Non-monetary items that are measured at the historic cost in a foreign currency are not retranslated.




3. INTANGIBLE FIXED ASSETS

	Development
	Costs	Total
	£	£
Cost
At 01/01/2025	120,664	120,664
Additions	58,804	58,804
At 31/12/2025	179,468	179,468
Depreciation
At 01/01/2025	66,487	66,487
For the year	22,256	22,256
At 31/12/2025	88,743	88,743
Net Book Amounts
At 31/12/2025	90,725	90,725
At 31/12/2024	54,177	54,177




4. TANGIBLE FIXED ASSETS


	Equipment	Total
	£	£
Cost
At 01/01/2025	6,176	6,176
Additions	1,599	1,599
At 31/12/2025	7,775	7,775
Depreciation
At 01/01/2025	1,729	1,729
For the year	2,541	2,541
At 31/12/2025	4,270	4,270
Net Book Amounts
At 31/12/2025	3,505	3,505
At 31/12/2024	4,447	4,447




5. STOCK	2025	2024
	£	£
Stock comprises:

Stock	613,260	623,400
	613,260	623,400




6. DEBTORS	2025	2024
	£	£
Amounts falling due within one year
Trade debtors	119,327	172,521
Prepayments	50,001	66,182
	169,328	238,703




7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
VAT	39,301	93,532
PAYE control	14,633	16,699
Bank Loan	149,870	180,159
Credit card	6,515	-
Trade creditors	239,708	182,968
Pension schemes	-	3,332
Accruals	110,677	104,615
	560,704	581,305




2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	10	10




9. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
1350 Ordinary shares of £1 each	1350	1350
657435 Class B shares of £0.001 each	657.44	657.44
	2,007	2,007




8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR
	2025	2024
	£	£
Loans >1yr	225,000	225,000
	225,000	225,000