DRUN LTD - Accounts

DRUN LTD
Contents Page
For the year ended 28 February 2026

Statement of Financial Position	1
Notes to the Financial Statements	2

DRUN LTD
Statement of Financial Position
As at 28 February 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	2,586,500	0
		2,586,500	0
Current assets
Stocks		0	3,878
Debtors		486,799	0
Cash at bank and in hand		29,865	276
		516,664	4,154
Creditors: amount falling due within one year		(7,453)	(1,096)
Net current assets		509,211	3,058

Total assets less current liabilities		3,095,711	3,058
Creditors: amount falling due after more than one year		(3,296,478)	(190,709)
Net assets		(200,767)	(187,651)

Capital and reserves
Called up share capital	4	100	100
Profit and loss account		(200,867)	(187,751)
Shareholders' funds		(200,767)	(187,651)

For the year ended 28 February 2026 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 accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.

These 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 income statement has not been delivered to the Registrar of Companies.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 16 September 2026 and were signed by:

-------------------------------
Harjinder Dhanawa
Director

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DRUN LTD
Notes to the Abridged Financial Statements
For the year ended 28 February 2026

General Information

DRUN LTD is a private company, limited by shares, registered in England and Wales, registration number 13186518, registration address Unit D Knaves Beech Industrial Estate, Knaves Beech Way, Loudwater, High Wycombe, HP10 9QY.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings

0% Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 0 (2025 : 0).

3.

Tangible fixed assets

Cost or valuation	Land and Buildings	Total
	£	£
At 01 March 2025	-	-
Additions	2,586,500	2,586,500
Disposals	-	-
At 28 February 2026	2,586,500	2,586,500
Depreciation
At 01 March 2025	-	-
Charge for year	-	-
On disposals	-	-
At 28 February 2026	-	-
Net book values
Closing balance as at 28 February 2026	2,586,500	2,586,500
Opening balance as at 01 March 2025	-	-

4.

Share Capital

Allotted, called up and fully paid	2026 £		2025 £
100 Class A shares of £1.00 each	100		100
	100		100

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