IRIS Accounts Production v24.2.0.383 09510212 director 1.4.23 31.7.24 31.7.24 false true false false true false Ordinary 1.00000 iso4217:GBPiso4217:USDiso4217:EURxbrli:sharesxbrli:pureutr:tonnesutr:kWh095102122023-03-31095102122024-07-31095102122023-04-012024-07-31095102122022-03-31095102122022-04-012023-03-31095102122023-03-3109510212ns15:EnglandWales2023-04-012024-07-3109510212ns14:PoundSterling2023-04-012024-07-3109510212ns10:Director12023-04-012024-07-3109510212ns10:PrivateLimitedCompanyLtd2023-04-012024-07-3109510212ns10:SmallEntities2023-04-012024-07-3109510212ns10:AuditExempt-NoAccountantsReport2023-04-012024-07-3109510212ns10:SmallCompaniesRegimeForDirectorsReport2023-04-012024-07-3109510212ns10:SmallCompaniesRegimeForAccounts2023-04-012024-07-3109510212ns10:FullAccounts2023-04-012024-07-3109510212ns10:OrdinaryShareClass12023-04-012024-07-3109510212ns10:CompanySecretary12023-04-012024-07-3109510212ns10:RegisteredOffice2023-04-012024-07-3109510212ns5:CurrentFinancialInstruments2024-07-3109510212ns5:CurrentFinancialInstruments2023-03-3109510212ns5:ShareCapital2024-07-3109510212ns5:ShareCapital2023-03-3109510212ns5:RetainedEarningsAccumulatedLosses2024-07-3109510212ns5:RetainedEarningsAccumulatedLosses2023-03-3109510212ns5:ComputerEquipment2023-04-012024-07-3109510212ns5:ComputerEquipment2023-03-3109510212ns5:ComputerEquipment2024-07-3109510212ns5:ComputerEquipment2023-03-3109510212ns5:CurrentFinancialInstrumentsns5:WithinOneYear2024-07-3109510212ns5:CurrentFinancialInstrumentsns5:WithinOneYear2023-03-3109510212ns10:OrdinaryShareClass12024-07-31
REGISTERED NUMBER: 09510212 (England and Wales)










Unaudited Financial Statements

for the Period 1 April 2023 to 31 July 2024

for

Darjeeling Apps Limited

Darjeeling Apps Limited (Registered number: 09510212)






Contents of the Financial Statements
for the Period 1 April 2023 to 31 July 2024




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 3


Darjeeling Apps Limited

Company Information
for the Period 1 April 2023 to 31 July 2024







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 Limited
Suite 15
The Enterprise Centre
Coxbridge Business Park
Farnham
Surrey
GU10 5EH

Darjeeling Apps Limited (Registered number: 09510212)

Balance Sheet
31 July 2024

2024 2023
Notes £    £   
FIXED ASSETS
Tangible assets 3 - 1,166

CURRENT ASSETS
Debtors 4 1,889 13,800
Cash at bank 324,110 274,845
325,999 288,645
CREDITORS
Amounts falling due within one year 5 (19,786 ) (28,002 )
NET CURRENT ASSETS 306,213 260,643
TOTAL ASSETS LESS CURRENT
LIABILITIES

306,213

261,809

CAPITAL AND RESERVES
Called up share capital 6 1 1
Retained earnings 306,212 261,808
SHAREHOLDERS' FUNDS 306,213 261,809

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the period ended 31 July 2024.

The members have not required the company to obtain an audit of its financial statements for the period ended 31 July 2024 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 19 September 2024 and were signed by:



S Anthony - Director


Darjeeling Apps Limited (Registered number: 09510212)

Notes to the Financial Statements
for the Period 1 April 2023 to 31 July 2024

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 period 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 period was 1 (2023 - 1 ) .

Darjeeling Apps Limited (Registered number: 09510212)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 July 2024

3. TANGIBLE FIXED ASSETS
Computer
equipment
£   
COST
At 1 April 2023 20,997
Additions 6,940
Disposals (27,937 )
At 31 July 2024 -
DEPRECIATION
At 1 April 2023 19,831
Charge for period 2,828
Eliminated on disposal (22,659 )
At 31 July 2024 -
NET BOOK VALUE
At 31 July 2024 -
At 31 March 2023 1,166

4. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Trade debtors - 13,800
Directors' current accounts 1,889 -
1,889 13,800

5. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
2024 2023
£    £   
Corporation tax 18,514 18,307
PAYE/NI liability - 1,059
VAT - 4,072
Wages Payable - Payroll - 1,051
Directors' current accounts - 2,419
Accrued expenses 1,272 1,094
19,786 28,002

6. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 2024 2023
value: £    £   
1 Ordinary £1 1 1

Darjeeling Apps Limited (Registered number: 09510212)

Notes to the Financial Statements - continued
for the Period 1 April 2023 to 31 July 2024

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.