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Company Registration No. 09610690 (England and Wales)
DARJEELING EXPRESS LIMITED Unaudited accounts for the year ended 31 May 2024
DARJEELING EXPRESS LIMITED Unaudited accounts Contents
Page
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DARJEELING EXPRESS LIMITED Company Information for the year ended 31 May 2024
Director
Asma Said Khan
Company Number
09610690 (England and Wales)
Registered Office
Viewpoint Partners Suite 3.06 Canterbury Court London SW9 6DE
Accountants
Viewpoint Partners Ltd Suite 3.06 1-3 Brixton Road London SW9 6DE
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DARJEELING EXPRESS LIMITED Statement of financial position as at 31 May 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
21,203 
23,732 
Tangible assets
379,886 
423,228 
401,089 
446,960 
Current assets
Inventories
4,953 
10,072 
Debtors
146,242 
158,426 
Cash at bank and in hand
95,320 
92,114 
246,515 
260,612 
Creditors: amounts falling due within one year
(425,032)
(567,326)
Net current liabilities
(178,517)
(306,714)
Total assets less current liabilities
222,572 
140,246 
Creditors: amounts falling due after more than one year
(91,000)
(285,835)
Provisions for liabilities
Deferred tax
(16,368)
(20,858)
Net assets/(liabilities)
115,204 
(166,447)
Capital and reserves
Called up share capital
25,000 
25,000 
Profit and loss account
90,204 
(191,447)
Shareholders' funds
115,204 
(166,447)
For the year ending 31 May 2024 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 her 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 23 January 2025 and were signed on its behalf by
Asma Said Khan Director Company Registration No. 09610690
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DARJEELING EXPRESS LIMITED Notes to the Accounts for the year ended 31 May 2024
1
Statutory information
DARJEELING EXPRESS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09610690. The registered office is Viewpoint Partners, Suite 3.06 Canterbury Court, London, SW9 6DE.
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:
Land & buildings
10% on a straight line basis
Plant & machinery
10% on a straight line basis
Fixtures & fittings
20% on a straight line basis
Computer equipment
33% on a straight line basis
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. Turnover 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Other intangible assets have been amortised at 10% on a straight line basis.
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DARJEELING EXPRESS LIMITED Notes to the Accounts for the year ended 31 May 2024
4
Intangible fixed assets
Other 
£ 
Cost
At 1 June 2023
25,288 
At 31 May 2024
25,288 
Amortisation
At 1 June 2023
1,556 
Charge for the year
2,529 
At 31 May 2024
4,085 
Net book value
At 31 May 2024
21,203 
At 31 May 2023
23,732 
5
Tangible fixed assets
Plant & machinery 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 June 2023
32,158 
426,890 
5,945 
464,993 
Additions
8,282 
1,127 
766 
10,175 
At 31 May 2024
40,440 
428,017 
6,711 
475,168 
Depreciation
At 1 June 2023
6,698 
31,318 
3,749 
41,765 
Charge for the year
3,930 
48,452 
1,135 
53,517 
At 31 May 2024
10,628 
79,770 
4,884 
95,282 
Net book value
At 31 May 2024
29,812 
348,247 
1,827 
379,886 
At 31 May 2023
25,460 
395,572 
2,196 
423,228 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
14,750 
14,466 
Accrued income and prepayments
12,594 
1,303 
27,344 
15,769 
Amounts falling due after more than one year
Amounts due from group undertakings etc.
68,798 
92,557 
Other debtors
50,100 
50,100 
118,898 
142,657 
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DARJEELING EXPRESS LIMITED Notes to the Accounts for the year ended 31 May 2024
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
43,333 
40,000 
VAT
103,447 
116,894 
Trade creditors
47,720 
57,476 
Taxes and social security
67,954 
116,179 
Other creditors
112,831 
153,517 
Accruals
49,747 
83,260 
425,032 
567,326 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
40,000 
90,579 
Loans from directors
51,000 
195,256 
91,000 
285,835 
9
Share capital
2024 
2023 
£ 
£ 
Allotted, called up and fully paid:
25,000 Ordinary shares of £1 each
25,000 
25,000 
10
Average number of employees
During the year the average number of employees was 36 (2023: 34).
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