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REGISTERED NUMBER: 09510212 (England and Wales)










Unaudited Financial Statements

for the Year Ended 31 March 2023

for

Darjeeling Apps Limited

Darjeeling Apps Limited (Registered number: 09510212)






Contents of the Financial Statements
for the Year Ended 31 March 2023




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Darjeeling Apps Limited

Company Information
for the Year Ended 31 March 2023







DIRECTOR: S Anthony





SECRETARY: S Anthony





REGISTERED OFFICE: Suite 15
The Enterprise Centre
Coxbridge Business Park
Farnham
Surrey
GU10 5EH





REGISTERED NUMBER: 09510212 (England and Wales)





ACCOUNTANTS: Gilroy & Brookes Accountants Ltd
Suite 15
The Enterprise Centre
Coxbridge Business Park
Farnham
Surrey
GU10 5EH

Darjeeling Apps Limited (Registered number: 09510212)

Balance Sheet
31 March 2023

2023 2022
Notes £    £   
FIXED ASSETS
Tangible assets 3 1,166 2,746

CURRENT ASSETS
Debtors 4 13,800 22,550
Cash at bank 274,845 227,666
288,645 250,216
CREDITORS
Amounts falling due within one year 5 (28,002 ) (38,365 )
NET CURRENT ASSETS 260,643 211,851
TOTAL ASSETS LESS CURRENT
LIABILITIES

261,809

214,597

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 261,808 214,596
SHAREHOLDERS' FUNDS 261,809 214,597

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his 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.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 17 November 2023 and were signed by:





S Anthony - Director


Darjeeling Apps Limited (Registered number: 09510212)

Notes to the Financial Statements
for the Year Ended 31 March 2023

1. 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
Turnover 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.
Computer equipment - 50% on cost and 33% on cost

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 not recognised in respect of all timing differences that have originated but not reversed at the balance sheet date which are immaterial.

2. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2022 - 1 ) .

3. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2022 18,666
Additions 2,331
At 31 March 2023 20,997
DEPRECIATION
At 1 April 2022 15,920
Charge for year 3,911
At 31 March 2023 19,831
NET BOOK VALUE
At 31 March 2023 1,166
At 31 March 2022 2,746

Darjeeling Apps Limited (Registered number: 09510212)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2023

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Trade debtors 13,800 -
Accruals and deferred income - 22,550
13,800 22,550

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2023 2022
£    £   
Corporation tax 18,308 31,122
PAYE/NI liability 1,059 -
VAT 4,072 4,356
Wages Payable - Payroll 1,050 -
Directors' current accounts 2,419 1,729
Accrued expenses 1,094 1,158
28,002 38,365

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2023 2022
value: £    £   
1 Ordinary £1 1 1

7. ULTIMATE CONTROLLING PARTY

The company is under the control of S Anthony who owns 100% of the issued share capital of the company and is also director of the company.