REGISTERED NUMBER: 08469816 (England and Wales)

Financial Statements for the Year Ended 31st March 2026

for

D & R Investments Limited

Page

Company Information

1

Income Statement

2

Balance Sheet

3

Notes to the Financial Statements

4

DIRECTORS:

R S Gill

D S Gill

SECRETARY:

REGISTERED OFFICE:

54 Hollyhedge Road

Birmingham

West Midlands

B71 3AB

REGISTERED NUMBER:

08469816 (England and Wales)

ACCOUNTANT:

A K & Co Accountants

732 Walsall Road

Great Barr

Birmingham

West Midlands

B42 1EX

REVENUE

148,555

133,073

Cost of sales

2,599

5,503

GROSS PROFIT

145,956

127,570

Administrative expenses

85,217

71,410

OPERATING PROFIT and

PROFIT BEFORE TAXATION

60,739

56,160

Tax on profit

12,423

11,016

PROFIT FOR THE FINANCIAL YEAR

48,316

45,144

FIXED ASSETS

Property, plant and equipment

5

1,126,110

1,126,422

CURRENT ASSETS

Inventories

6

1,078

569

Debtors

7

6,677

4,750

Cash at bank

6,925

60,159

14,680

65,478

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

8

356,383

455,809

NET CURRENT LIABILITIES

(341,703

)

(390,331

)

TOTAL ASSETS LESS CURRENT LIABILITIES

784,407

736,091

CAPITAL AND RESERVES

Called up share capital

9

200

200

Retained earnings

10

784,207

735,891

SHAREHOLDERS' FUNDS

784,407

736,091

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31st March 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31st March 2026 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements were approved by the Board of Directors and authorised for issue on 6th October 2026 and were signed on its behalf by:

R S Gill - Director

1.	STATUTORY INFORMATION

D & R Investments Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Revenue is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Fixtures and fittings 15% pa on reducing balance

Computers equipments 15% pa on reducing balance

Stocks

Inventories are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 1 ) .

4.	OPERATING PROFIT

The operating profit is stated after charging:

31.3.26

31.3.25

£

£

Depreciation - owned assets

312

312

5.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

Freehold

and

Motor

Computer

property

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1st April 2025

and 31st March 2026

1,124,391

17,294

5,500

1,978

1,149,163

DEPRECIATION

At 1st April 2025

-

16,080

5,499

1,162

22,741

Charge for year

-

260

-

52

312

At 31st March 2026

-

16,340

5,499

1,214

23,053

NET BOOK VALUE

At 31st March 2026

1,124,391

954

1

764

1,126,110

At 31st March 2025

1,124,391

1,214

1

816

1,126,422

6.	INVENTORIES

31.3.26

31.3.25

£

£

Stocks

1,078

569

7.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade debtors

6,677

4,750

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.26

31.3.25

£

£

Trade creditors

4,010

3,881

Tax

12,423

11,033

Directors' current accounts

337,500

438,445

Accrued expenses

2,450

2,450

356,383

455,809

9.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.3.26

31.3.25

value:

£

£

200

Ordinary Share Capital

£1

200

200

200 Ordinary Share Capital shares of £1 each were allotted and fully paid for cash at par during the year.

10.

RESERVES

Retained

earnings

£

At 1st April 2025

735,891

Profit for the year

48,316

At 31st March 2026

784,207