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Registered number: 09412009
Darwenn Ltd
Financial Statements
For The Year Ended 30 September 2024
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 09412009
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 8,723 11,274
8,723 11,274
CURRENT ASSETS
Stocks 5 4,714 274
Debtors 6 15,074 14,720
Cash at bank and in hand 115,761 87,467
135,549 102,461
Creditors: Amounts Falling Due Within One Year 7 (22,019 ) (20,521 )
NET CURRENT ASSETS (LIABILITIES) 113,530 81,940
TOTAL ASSETS LESS CURRENT LIABILITIES 122,253 93,214
PROVISIONS FOR LIABILITIES
Deferred Taxation (1,552 ) (1,826 )
NET ASSETS 120,701 91,388
CAPITAL AND RESERVES
Called up share capital 8 100 100
Profit and Loss Account 120,601 91,288
SHAREHOLDERS' FUNDS 120,701 91,388
Page 1
Page 2
For the year ending 30 September 2024 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
A I Patel
Director
17th June 2025
The notes on pages 3 to 5 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Darwenn Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 09412009 . The registered office is Darwen Post Office, 5 The Circus, Darwen, BB3 1BR.
The presentation currency of the financial statements is the Pound Sterling (£).
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold Straight line over 10 years
Fixtures & Fittings 15% on reducing balance
2.4. Leasing and Hire Purchase Contracts
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.
2.6. 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 statement of financial position date.
2.7. Deferred Tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the statement of financial position 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.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 3 (2023: 3)
3 3
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4. Tangible Assets
Land & Property
Leasehold Fixtures & Fittings Total
£ £ £
Cost
As at 1 October 2023 11,088 32,428 43,516
As at 30 September 2024 11,088 32,428 43,516
Depreciation
As at 1 October 2023 9,424 22,818 32,242
Provided during the period 1,109 1,442 2,551
As at 30 September 2024 10,533 24,260 34,793
Net Book Value
As at 30 September 2024 555 8,168 8,723
As at 1 October 2023 1,664 9,610 11,274
5. Stocks
2024 2023
£ £
Stock 4,714 274
6. Debtors
2024 2023
£ £
Due within one year
Other debtors 15,074 14,720
7. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 1,060 8,882
Other creditors 6,421 3,046
Taxation and social security 14,538 8,593
22,019 20,521
8. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 100 100
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9. Directors Advances, Credits and Guarantees
The following advances and credits to directors subsisted during the current and prior periods:
As at 1 October 2023 Amounts advanced Amounts repaid Amounts written off As at 30 September 2024
£ £ £ £ £
Mr Asif Patel (700 ) 926 (2,878 ) - (2,652 )
The above loan is unsecured, interest free and repayable on demand.
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