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Company Registration No. 05263064 (England and Wales)
A Better Drain Flow Ltd Unaudited accounts for the year ended 31 October 2025
A Better Drain Flow Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
A Better Drain Flow Ltd Company Information for the year ended 31 October 2025
Director
Donald Catt
Secretary
Beverly Ann Catt
Company Number
05263064 (England and Wales)
Registered Office
123 Church Road Earley Reading RG6 1HG England
- 3 -
A Better Drain Flow Ltd Statement of financial position as at 31 October 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
12,768 
14,902 
Current assets
Debtors
5
8,728 
3,820 
Cash at bank and in hand
10,563 
11,228 
19,291 
15,048 
Creditors: amounts falling due within one year
6
(31,161)
(31,001)
Net current liabilities
(11,870)
(15,953)
Total assets less current liabilities
898 
(1,051)
Creditors: amounts falling due after more than one year
7
- 
(11,859)
Net assets/(liabilities)
898 
(12,910)
Capital and reserves
Called up share capital
2 
2 
Profit and loss account
896 
(12,912)
Shareholders' funds
898 
(12,910)
For the year ending 31 October 2025 the company was entitled to exemption from audit 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 12 October 2026 and were signed on its behalf by
Donald Catt Director Company Registration No. 05263064
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A Better Drain Flow Ltd Notes to the Accounts for the year ended 31 October 2025
1
Statutory information
A Better Drain Flow Ltd is a private company, limited by shares, registered in England and Wales, registration number 05263064. The registered office is 123 Church Road, Earley, Reading, RG6 1HG, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
25% Reducing Balance
Motor vehicles
25% Reducing Balance
Fixtures & fittings
25% Reducing Balance
Computer equipment
25% Reducing Balance
4
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At cost 
At 1 November 2024
6,370 
15,536 
17,195 
1,825 
12,225 
53,151 
At 31 October 2025
6,370 
15,536 
17,195 
1,825 
12,225 
53,151 
Depreciation
At 1 November 2024
- 
14,579 
13,115 
1,279 
9,276 
38,249 
Charge for the year
- 
240 
1,020 
137 
737 
2,134 
At 31 October 2025
- 
14,819 
14,135 
1,416 
10,013 
40,383 
Net book value
At 31 October 2025
6,370 
717 
3,060 
409 
2,212 
12,768 
At 31 October 2024
6,370 
957 
4,080 
546 
2,949 
14,902 
- 5 -
A Better Drain Flow Ltd Notes to the Accounts for the year ended 31 October 2025
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
8,472 
3,820 
Accrued income and prepayments
256 
- 
8,728 
3,820 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
5,353 
- 
VAT
6,233 
4,396 
Trade creditors
1 
1 
Taxes and social security
17,309 
13,026 
Other creditors
3,375 
4,601 
Loans from directors
(6,285)
1,782 
Accruals
5,175 
7,195 
31,161 
31,001 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
11,859 
8
Average number of employees
During the year the average number of employees was 2 (2024: 2).
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