Drabest UK Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 09691129

Drabest UK Limited

Filleted Unaudited Financial Statements

31 December 2025

Drabest UK Limited

Statement of Financial Position

31 December 2025

	2025		2024
Note	£	£	£

Fixed assets

Tangible assets	5		2,129	1,807

Current assets

Stocks		175,530	155,728
Debtors	6	320,002	367,304
Cash at bank and in hand		295,416	46,570
		---------	---------
		790,948	569,602

Creditors: amounts falling due within one year	7	676,849		431,930
		---------		---------
Net current assets			114,099	137,672
			---------	---------
Total assets less current liabilities			116,228	139,479

Creditors: amounts falling due after more than one year	8	247,391	315,721
		---------	---------
Net liabilities		( 131,163)	( 176,242)
		---------	---------

Capital and reserves

Called up share capital	2,000	2,000
Profit and loss account	( 133,163)	( 178,242)
	---------	---------
Shareholders deficit	( 131,163)	( 176,242)
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

For the year ending 31 December 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Drabest UK Limited

Statement of Financial Position (continued)

31 December 2025

These financial statements were approved by the board of directors and authorised for issue on 25 September 2026 , and are signed on behalf of the board by:

R Chwast
Director

Company registration number: 09691129

Drabest UK Limited

Notes to the Financial Statements

Year ended 31 December 2025

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 3rd Floor, Regent House, Bath Avenue, Wolverhampton, WV1 4EG.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss. The financial statements are prepared in sterling, which is the functional currency of the entity. Monetary amounts in these financial statements are rounded to the nearest pound.

Revenue recognition

Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.

Taxation

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Operating leases

Lease payments are recognised as an expense over the lease term on a straight-line basis. The aggregate benefit of lease incentives is recognised as a reduction to expense over the lease term, on a straight-line basis.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Plant and machinery	-	15% reducing balance
Fixtures and fittings	-	15% reducing balance
Motor vehicles	-	25% reducing balance
Equipment	-	33% straight line

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 3 (2024: 3 ).

5. Tangible assets

	Plant and machinery	Fixtures and fittings	Equipment	Total
	£	£	£	£
Cost
At 1 January 2025	5,458	690	3,055	9,203
Additions	–	–	891	891
	-------	----	-------	--------
At 31 December 2025	5,458	690	3,946	10,094
	-------	----	-------	--------
Depreciation
At 1 January 2025	4,138	417	2,841	7,396
Charge for the year	198	41	330	569
	-------	----	-------	--------
At 31 December 2025	4,336	458	3,171	7,965
	-------	----	-------	--------
Carrying amount
At 31 December 2025	1,122	232	775	2,129
	-------	----	-------	--------
At 31 December 2024	1,320	273	214	1,807
	-------	----	-------	--------

6. Debtors

	2025	2024
	£	£
Trade debtors	231,613	249,064
Other debtors	88,389	118,240
	---------	---------
	320,002	367,304
	---------	---------

The debtors above include the following amounts falling due after more than one year:

	2025	2024
	£	£
Other debtors	38,000	68,300
	--------	--------

7. Creditors: amounts falling due within one year

	2025	2024
	£	£
Trade creditors	6,412	19,739
Amounts owed to group undertakings	641,696	274,088
Social security and other taxes	24,241	39,573
Other creditors	4,500	98,530
	---------	---------
	676,849	431,930
	---------	---------

8. Creditors: amounts falling due after more than one year

	2025	2024
	£	£
Amounts owed to group undertakings	247,391	315,721
	---------	---------

9. Operating leases

The total future minimum lease payments under non-cancellable operating leases are as follows:

	2025	2024
	£	£
Not later than 1 year	56,000	56,000
Later than 1 year and not later than 5 years	2,000	58,000
	--------	---------
	58,000	114,000
	--------	---------

10. Parent company

The company is a subsidiary of Drabest Group 2 sp. z.o.o. whose registered office is 281 Mników, 32-084 Morawica, Krakow, Poland.