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REGISTERED NUMBER: 09714224 (England and Wales)















Unaudited Financial Statements for the Year Ended 31 March 2025

for

Darlina Ltd

Darlina Ltd (Registered number: 09714224)






Contents of the Financial Statements
for the Year Ended 31 March 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


Darlina Ltd

Company Information
for the Year Ended 31 March 2025







DIRECTOR: D Patkovic





REGISTERED OFFICE: Flat 5
205 Holland Park Avenue
London
W11 4XB





REGISTERED NUMBER: 09714224 (England and Wales)





ACCOUNTANTS: K H Accounting
12 Montgomery Road
Newbury
Berkshire
RG14 6HU

Darlina Ltd (Registered number: 09714224)

Balance Sheet
31 March 2025

31.3.25 31.3.24
Notes £    £    £   
FIXED ASSETS
Tangible assets 4 1,990 2,273

CURRENT ASSETS
Stocks 810 -
Debtors 5 15,474 (2 )
Cash at bank 25,432 29,102
41,716 29,100
CREDITORS
Amounts falling due within one year 6 43,273 5,909
NET CURRENT (LIABILITIES)/ASSETS (1,557 ) 23,191
TOTAL ASSETS LESS CURRENT
LIABILITIES

433

25,464

PROVISIONS FOR LIABILITIES 378 445
NET ASSETS 55 25,019

CAPITAL AND RESERVES
Called up share capital 7 10 10
Retained earnings 45 25,009
SHAREHOLDERS' FUNDS 55 25,019

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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.

Darlina Ltd (Registered number: 09714224)

Balance Sheet - continued
31 March 2025


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 30 May 2025 and were signed by:





D Patkovic - Director


Darlina Ltd (Registered number: 09714224)

Notes to the Financial Statements
for the Year Ended 31 March 2025

1. STATUTORY INFORMATION

Darlina Ltd 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
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.
Plant and machinery - 25% on reducing balance

Stocks
Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

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.

Darlina Ltd (Registered number: 09714224)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

2. ACCOUNTING POLICIES - continued

Pension costs and other post-retirement benefits
The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4. TANGIBLE FIXED ASSETS
Plant and
machinery
£   
COST
At 1 April 2024 6,077
Additions 692
Disposals (733 )
At 31 March 2025 6,036
DEPRECIATION
At 1 April 2024 3,804
Charge for year 820
Eliminated on disposal (578 )
At 31 March 2025 4,046
NET BOOK VALUE
At 31 March 2025 1,990
At 31 March 2024 2,273

5. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Trade debtors 15,474 (2 )

Darlina Ltd (Registered number: 09714224)

Notes to the Financial Statements - continued
for the Year Ended 31 March 2025

6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
31.3.25 31.3.24
£    £   
Bank loans and overdrafts - 10
Trade creditors 11,778 -
Tax (346 ) 3,384
Social security and other taxes 323 379
VAT 9,172 1,124
Directors' current accounts 21,624 312
Accrued expenses 722 700
43,273 5,909

7. CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:
Number: Class: Nominal 31.3.25 31.3.24
value: £    £   
10 Ordinary £1 10 10

8. RELATED PARTY DISCLOSURES

D Patkovic made a loan to the company in 2018, at the balance sheet date the balance due to D Patkovic was £21,624 (2024: £312). Investment during the year £0 (2024: £0) and repayment during the year £0 (2024: £136,403). The loan was unsecured, subordinated in favour of third party creditors, bears no interest rate and has no fixed repayment terms.