DRS16 LTD


Directors	MCCROSSAN, Debbie
	Joseph McCrossan


Registered Address	Piccadilly Business Centre Aldow Enterprise Park
	Blackett Street
	Manchester
	M12 6AE


Registered Number	10340220 (England and Wales)

Balance Sheet as at
31 January 2026

	Notes	2026		2025
		£	£	£	£
Fixed assets
Tangible assets	3		34,863		67,501
			34,863		67,501
Current assets
Stocks	4	-		2,477
Debtors	5	51,033		16,635
Cash at bank and on hand		17,467		16,888
		68,500		36,000
Creditors amounts falling due within one year	6	(53,627)		(29,799)
Net current assets (liabilities)			14,873		6,201
Total assets less current liabilities			49,736		73,702
Creditors amounts falling due after one year	7		(15,788)		(33,003)
Provisions for liabilities	9		(6,675)		(9,509)
Net assets			27,273		31,190
Capital and reserves
Called up share capital			11		1
Profit and loss account			27,262		31,189
Shareholders' funds			27,273		31,190

The company was entitled to exemption from audit for this reporting period 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Board of Directors on 26 August 2026, and are signed on its behalf by:

Joseph McCrossan
Director
Registered Company No. 10340220

DRS16 LTD

Notes to the Financial Statements
for the year ended 31 January 2026

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

Employee benefits

Short-term employee benefits are measured at the undiscounted amount expected to be paid in exchange for the employee's services to the company. Where employees have accrued short-term benefits which the entity has not paid by the balance sheet date, an accrual is recognised within creditors: amounts falling due within one year together with an associated expense in profit or loss. The liabilities are classified as current obligations in the statement of financial position because they are expected to be settled wholly within twelve months after the end of the period.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only 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 and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Plant and machinery	25
	Vehicles	25
	Office Equipment	15

	Finance leases and hire purchase contracts
	Assets held under finance leases which are leases where substantially all the risks and rewards of ownership of the asset have passed to the company, and hire purchase contracts are capitalised in the balance sheet. They are depreciated over the shorter of their useful lives or the term of the lease.

	Stocks and work in progress
	Stocks are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2026		2025
	Average number of employees during the year	2		2

3.	Tangible fixed assets

	Plant & machinery	Vehicles	Office Equipment	Total
	£	£	£	£
Cost or valuation
At 01 February 25	8,101	103,809	13,126	125,036
Additions	-	-	315	315
Disposals	-	(66,309)	-	(66,309)
At 31 January 26	8,101	37,500	13,441	59,042
Depreciation and impairment
At 01 February 25	2,451	46,004	9,080	57,535
Charge for year	1,413	9,899	700	12,012
On disposals	-	(45,368)	-	(45,368)
At 31 January 26	3,864	10,535	9,780	24,179
Net book value
At 31 January 26	4,237	26,965	3,661	34,863
At 31 January 25	5,650	57,805	4,046	67,501

4.	Stocks

	2026	2025
	£	£
Work in progress	-	2,477
Total	-	2,477

5.	Debtors: amounts due within one year

	2026	2025
	£	£
Trade debtors / trade receivables	40,349	6,247
Other debtors	10,539	10,236
Prepayments and accrued income	145	152
Total	51,033	16,635

6.	Creditors: amounts due within one year

	2026	2025
	£	£
Trade creditors / trade payables	251	2,564
Bank borrowings and overdrafts	-	4,153
Taxation and social security	45,905	10,040
Finance lease and HP contracts	7,171	13,042
Other creditors	300	-
Total	53,627	29,799


	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.

7.	Creditors: amounts due after one year

	2026	2025
	£	£
Bank borrowings and overdrafts	-	2,931
Other creditors	15,788	30,072
Total	15,788	33,003

8.	Obligations under finance leases

		2026		2025
		£		£
	Finance lease and HP contracts	22,959		43,115

9.	Provisions for liabilities

	2026	2025
	£	£
Net deferred tax liability (asset)	6,675	9,509
Total	6,675	9,509