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Company Registration No. 6858711 (England and Wales)
Darroch Accountancy Limited Unaudited accounts for the year ended 31 March 2025
Darroch Accountancy Limited Unaudited accounts Contents
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Darroch Accountancy Limited Company Information for the year ended 31 March 2025
Directors
Nicola Darroch Samuel Darroch
Company Number
6858711 (England and Wales)
Registered Office
9 Old Foundry Close St Just Cornwall TR19 7QS
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Darroch Accountancy Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
588 
883 
Current assets
Debtors
1,401 
1,995 
Cash at bank and in hand
30,802 
27,716 
32,203 
29,711 
Creditors: amounts falling due within one year
(17,571)
(19,726)
Net current assets
14,632 
9,985 
Total assets less current liabilities
15,220 
10,868 
Provisions for liabilities
Deferred tax
(122)
- 
Net assets
15,098 
10,868 
Capital and reserves
Called up share capital
101 
101 
Profit and loss account
14,997 
10,767 
Shareholders' funds
15,098 
10,868 
For the year ending 31 March 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 directors acknowledge their 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 of Directors and authorised for issue on 10 April 2025 and were signed on its behalf by
Nicola Darroch Director Company Registration No. 6858711
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Darroch Accountancy Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
Darroch Accountancy Limited is a private company, limited by shares, registered in England and Wales, registration number 6858711. The registered office is 9 Old Foundry Close, St Just, Cornwall, TR19 7QS.
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.
Turnover
Turnover represents the value, net of VAT and discounts, of goods provided to customers and work carried out in respect of services provided to customers.
Tangible fixed assets policy
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
25% straight line
4
Tangible fixed assets
Computer equipment 
£ 
Cost or valuation
At cost 
At 1 April 2024
3,185 
At 31 March 2025
3,185 
Depreciation
At 1 April 2024
2,302 
Charge for the year
295 
At 31 March 2025
2,597 
Net book value
At 31 March 2025
588 
At 31 March 2024
883 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
1,401 
1,995 
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Darroch Accountancy Limited Notes to the Accounts for the year ended 31 March 2025
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
VAT
4,052 
4,784 
Trade creditors
61 
69 
Taxes and social security
13,458 
14,873 
17,571 
19,726 
7
Share capital
2025 
2024 
£ 
£ 
Allotted, called up and fully paid:
101 Ordinary shares of £1 each
101 
101 
8
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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