Caseware UK (AP4) 2024.0.164 2024.0.164 36false2024-04-01falseThe principal activity of the company continued to be that of a pharmaceutical chemist.36truetrueThe members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006. 00246764 2024-04-01 2025-03-31 00246764 2025-03-31 00246764 2023-04-01 2024-03-31 00246764 2024-03-31 00246764 c:Director3 2024-04-01 2025-03-31 00246764 d:Buildings 2024-04-01 2025-03-31 00246764 d:Buildings 2025-03-31 00246764 d:Buildings 2024-03-31 00246764 d:Buildings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00246764 d:Buildings d:LongLeaseholdAssets 2024-04-01 2025-03-31 00246764 d:Buildings d:LongLeaseholdAssets 2025-03-31 00246764 d:Buildings d:LongLeaseholdAssets 2024-03-31 00246764 d:MotorVehicles 2024-04-01 2025-03-31 00246764 d:MotorVehicles 2025-03-31 00246764 d:MotorVehicles 2024-03-31 00246764 d:MotorVehicles d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00246764 d:FurnitureFittings 2024-04-01 2025-03-31 00246764 d:FurnitureFittings 2025-03-31 00246764 d:FurnitureFittings 2024-03-31 00246764 d:FurnitureFittings d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00246764 d:OwnedOrFreeholdAssets 2024-04-01 2025-03-31 00246764 d:CurrentFinancialInstruments 2025-03-31 00246764 d:CurrentFinancialInstruments 2024-03-31 00246764 d:Non-currentFinancialInstruments 2025-03-31 00246764 d:Non-currentFinancialInstruments 2024-03-31 00246764 d:CurrentFinancialInstruments d:WithinOneYear 2025-03-31 00246764 d:CurrentFinancialInstruments d:WithinOneYear 2024-03-31 00246764 d:Non-currentFinancialInstruments d:AfterOneYear 2025-03-31 00246764 d:Non-currentFinancialInstruments d:AfterOneYear 2024-03-31 00246764 d:ShareCapital 2025-03-31 00246764 d:ShareCapital 2024-03-31 00246764 d:RetainedEarningsAccumulatedLosses 2025-03-31 00246764 d:RetainedEarningsAccumulatedLosses 2024-03-31 00246764 c:FRS102 2024-04-01 2025-03-31 00246764 c:AuditExempt-NoAccountantsReport 2024-04-01 2025-03-31 00246764 c:FullAccounts 2024-04-01 2025-03-31 00246764 c:PrivateLimitedCompanyLtd 2024-04-01 2025-03-31 00246764 e:PoundSterling 2024-04-01 2025-03-31 iso4217:GBP xbrli:pure
Registered number: 00246764













J.M.& W. Darling Limited

Financial statements
Information for filing with the registrar

31 March 2025




 
J.M.& W. Darling Limited


Balance sheet
At 31 March 2025

2025
2024
Note
£
£

Fixed assets
  

Tangible assets
 4 
164,195
232,715

  
164,195
232,715

Current assets
  

Stocks
  
142,190
164,022

Debtors
 5 
470,579
462,878

Cash at bank and in hand
  
168,231
241,994

  
781,000
868,894

Creditors: amounts falling due within one year
 6 
(619,885)
(728,732)

Net current assets
  
 
 
161,115
 
 
140,162

Total assets less current liabilities
  
325,310
372,877

Creditors: amounts falling due after more than one year
 7 
(41,036)
(1,312)

  

Net assets
  
284,274
371,565


Capital and reserves
  

Called up share capital 
  
5,376
5,376

Profit and loss account
  
278,898
366,189

Shareholders' funds
  
284,274
371,565


1

 
J.M.& W. Darling Limited

    
Balance sheet (continued)
At 31 March 2025

The directors consider that the company is entitled to exemption from audit under section 477 of the Companies Act 2006 and members have not required the company to obtain an audit for the year in question in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The company's financial statements have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has opted not to file the statement of comprehensive income in accordance with provisions applicable to companies subject to the small companies' regime.

The financial statements were approved and authorised for issue by the board and were signed on its behalf on 20 August 2025.




G Robson
Director

Registered number: 00246764
The notes on pages 3 to 6 form part of these financial statements. 

2

 
J.M.& W. Darling Limited
 
 

Notes to the financial statements
Year ended 31 March 2025

1.


General information

J.M.& W. Darling Limited ('the company') is a private company limited by shares, incorporated and domiciled in the United Kingsom and registered in England.  The registered office is 2nd Floor Citygate, St James Boulevard, Newcastle upon Tyne, Tyne & Wear, NE1 4JE.

2.Accounting policies

 
2.1

Statement of compliance

The financial statements have been prpeared in accordance with Section 1A of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the United Kingdom and the Republic of Ireland' (FRS 102)  and the Companies Act 2006.

 
2.2

Going concern

The financial statements are prepared on a going concern basis, the validity of which depends 
upon the continued financial support from the directors who have indicated this support will continue for the foreseeable future. The directors continue to adopt the going concern basis of accounting in preparing the annual financial statements.

 
2.3

Revenue

Turnover represents amounts receivable for pharmaceutical goods and services net of VAT.

 
2.4

Pensions

Defined contribution pension plan

The company operates a defined contribution plan for its employees. A defined contribution plan is a pension plan under which the company pays fixed contributions into a separate entity. Once the contributions have been paid the company has no further payment obligations.

The contributions are recognised as an expense in profit or loss when they fall due. Amounts not paid are shown in accruals as a liability in the balance sheet. The assets of the plan are held separately from the company in independently administered funds.

 
2.5

Taxation

Tax is recognised in profit or loss except that a charge attributable to an item of income and expense recognised as other comprehensive income or to an item recognised directly in equity is also recognised in other comprehensive income or directly in equity respectively.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the balance sheet date in the countries where the company operates and generates income.


 
2.6

Tangible fixed assets

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.

3

 
J.M.& W. Darling Limited
 

 
Notes to the financial statements
Year ended 31 March 2025

2.Accounting policies (continued)


2.6
Tangible fixed assets (continued)

Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis.

Depreciation is provided on the following basis:

Freehold property
-
2% straight line
Long-term leasehold property improvements
-
10 years straight line
Motor vehicles
-
25% reducing balance
Fixtures and fittings
-
15% - 30% reducing balance

The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date.

Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

 
2.7

Stocks

Stocks are stated at the lower of cost and net realisable value, being the estimated selling price less costs to complete and sell. Cost is based on the cost of purchase on a first in, first out basis. Work in progress and finished goods include labour and attributable overheads.

At each balance sheet date, stocks are assessed for impairment. If stock is impaired, the carrying amount is reduced to its selling price less costs to complete and sell. The impairment loss is recognised immediately in profit or loss.


3.


Employees

The average monthly number of employees, including the directors, during the year was as follows:


        2025
        2024
            No.
            No.







Average no of employees
36
36

4

 
J.M.& W. Darling Limited
 
 

Notes to the financial statements
Year ended 31 March 2025

4.


Tangible fixed assets





Freehold property
Long-term leasehold property improvements
Motor vehicles
Fixtures and fittings
Total

£
£
£
£
£



Cost


At 1 April 2024
142,347
-
52,744
168,221
363,312


Additions
-
93,594
8,250
-
101,844


Disposals
(142,347)
-
(8,640)
-
(150,987)



At 31 March 2025

-
93,594
52,354
168,221
314,169



Depreciation


At 1 April 2024
5,171
-
32,088
93,338
130,597


Charge for the year
-
10,919
6,390
13,636
30,945


Disposals
(5,171)
-
(6,397)
-
(11,568)



At 31 March 2025

-
10,919
32,081
106,974
149,974



Net book value



At 31 March 2025
-
82,675
20,273
61,247
164,195



At 31 March 2024
137,176
-
20,656
74,883
232,715

5

 
J.M.& W. Darling Limited
 
 

Notes to the financial statements
Year ended 31 March 2025

5.


Debtors

2025
2024
£
£


Trade debtors
340,547
335,946

Other debtors
100,451
99,683

Prepayments and accrued income
29,581
27,249

470,579
462,878



6.


Creditors: amounts falling due within one year

2025
2024
£
£

Trade creditors
441,102
508,684

Other taxation and social security
18,562
19,827

Obligations under finance lease and hire purchase contracts
25,277
1,968

Other creditors
126,300
191,126

Accruals and deferred income
8,644
7,127

619,885
728,732



7.


Creditors: amounts falling due after more than one year

2025
2024
£
£

Net obligations under finance leases and hire purchase contracts
41,036
1,312

41,036
1,312


 
6