Darcica Logistics Limited - Filleted accounts


DARCICA LOGISTICS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED
30 JUNE 2025



































Company Registration Number: 12704388

DARCICA LOGISTICS LIMITED

UNAUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


CONTENTS									PAGES



Company information									1

Balance sheet									2 to 3

Notes to the financial statements									4 to 9

DARCICA LOGISTICS LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2025


DIRECTORS

A R Tattersall
M A Tattersall


SECRETARY

The company does not have an appointed secretary


REGISTERED OFFICE

Unit 9
Launton Business Centre
Murdock Road
Bicester
Oxon
OX26 4PP


COMPANY REGISTRATION NUMBER

12704388 England and Wales

DARCICA LOGISTICS LIMITED

BALANCE SHEET
AS AT 30 JUNE 2025


	Notes	2025		2024
		£		£

FIXED ASSETS
Tangible assets	5		463,778		491,176

CURRENT ASSETS
Debtors	6	725,800		633,374
Cash at bank and in hand		487,433		148,520


		1,213,233		781,894

CREDITORS: Amounts falling due within one year	7	1,120,769		758,526
CREDITORS: Amounts falling due within one year


NET CURRENT ASSETS			92,464		23,368


TOTAL ASSETS LESS CURRENT LIABILITIES			556,242		514,544

CREDITORS: Amounts falling due after more than one year	8		225,647		317,509
CREDITORS: Amounts falling due after more than one year

Provisions for liabilities and charges			115,945		93,323


NET ASSETS			214,650		103,712


CAPITAL AND RESERVES
Called up share capital			102		102
Share premium account			49,998		49,998
Distributable profit and loss account			164,550		53,612


SHAREHOLDERS' FUNDS			214,650		103,712

DARCICA LOGISTICS LIMITED

BALANCE SHEET
AS AT 30 JUNE 2025


These accounts have been prepared and delivered in accordance with the special provisions relating to small companies within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A - small entities.

For the financial year ended 30 June 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006.

Members have not required the company to obtain an audit in accordance with section 476 of the Act.

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

As permitted by S444 (5A) of the Companies Act 2006 the directors have not delivered to the Registrar a copy of the company’s Profit and Loss Account or Directors Report.


Signed on behalf of the board of directors




A R Tattersall						M A Tattersall
Director						Director

Date approved by the board: 12 September 2025

DARCICA LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


1	GENERAL INFORMATION

	Darcica Logistics Limited is a private company limited by shares and incorporated in England and Wales. Its registered office is:

	Unit 9
	Launton Business Centre
	Murdock Road
	Bicester
	Oxon
	OX26 4PP

	The financial statements are presented in Sterling, which is the functional currency of the company.

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

	Basis of preparation of financial statements

	These financial statements have been prepared in accordance with applicable United Kingdom accounting standards, including Financial Reporting Standard 102 Section 1A smaller entities 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' ('FRS 102') and the Companies Act 2006.

	Revenue recognition

	Turnover is measured at the fair value of consideration received or receivable. It is recognised in respect of services as soon as there is a right to consideration and is determined by reference to the value of the work performed. Turnover is stated net of trade discounts and value added tax.

	The company recognises revenue when the amount of revenue can be measured reliably and when it is probable that future economic benefits will flow to the entity.


	Tangible fixed assets

	Fixed assets are carried at cost less accumulated depreciation and accumulated impairment losses.

	Depreciation has been provided at the following rates so as to write off the cost or valuation of assets less residual value of the assets over their estimated useful lives.

	Office equipment					25% Straight line basis
	Motor vehicles					15% Straight line basis
	Plant and machinery					25% Straight line basis

	On disposal, the difference between the net disposal proceeds and the carrying amount of the item sold is recognised in the profit and loss account, and included within administrative expenses.

DARCICA LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Financial Instruments

	The company only enters into basic financial instruments transactions that result in the recognition of financial assets and liabilities like trade and other accounts receivable and payable, loans from banks and other third parties, loans to related parties and investments in non-puttable ordinary shares.

	Financial assets are measured at cost and are assessed at the end of each reporting period for objective evidence of impairment. Where objective evidence of impairment is found, an impairment loss is recognised in the profit and loss account.

The impairment loss for financial assets measured at cost is measured as the difference between an asset's carrying amount and the best estimate, which is an approximation, of the amount that the company would receive for the asset if it were to be sold at the reporting date.


	Financial assets and liabilities are offset and the net amount reported in the balance sheet when there is an enforceable right to set off the recognised amount and there is an intention to settle on a net basis or to realise the asset and settle the liability simultaneously.

	Impairment of non-financial assets

	At each reporting date non-financial assets not carried at fair value, like goodwill and plant, property and equipment, are reviewed to determine whether there is an indication that an asset may be impaired. If there is an indication of possible impairment, the recoverable amount of any asset or group of related assets (which is the higher of value in use and the fair value less cost to sell) is estimated and compared with its carrying amount. If the recoverable amount is lower, the carrying amount of the asset is reduced to its recoverable amount and an impairment loss is recognised immediately in the profit and loss account.

	If an impairment loss is subsequently reversed, the carrying amount of the asset, or group of related assets, is increased to the revised estimate of its recoverable amount, but not to exceed the amount that would have been determined had no impairment loss been recognised for the asset, or group of related assets, in prior periods. A reversal of an impairment loss is recognised immediately in the profit and loss account.


	Debtors

	Short term debtors are measured at transaction price, less any impairment.

DARCICA LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025

2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Creditors

	Short term trade creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and subsequently at amortised cost.

	Leases

	Leases are classified as finance leases when they transfer substantially all the risks and rewards of ownership of the leased assets to the company. Other leases that do not transfer substantially all the risks and rewards of ownership of the leased assets to the company are classified as operating leases.

	Assets held under finance leases are recognised in accordance with the company's policy for tangible fixed assets. The corresponding obligations to lessors under finance leases are treated in the balance sheet as a liability. The assets and liabilities under finance leases are recognised at amounts equal to the fair value of the assets, or if lower, the present value of minimum lease payments, determined at the inception of the lease.

	Minimum lease payments are apportioned between finance charges and the reduction in the outstanding liabilities using the effective interest method. The finance charge is allocated to each period during the lease so as to produce a constant rate of interest on the remaining balance of the liabilities. Finance charges are recognised in the profit and loss account.


	Payments applicable to operating leases are charged against profit on a straight line basis over the lease term.

	Taxation

	Taxation expense represents the aggregate amount of current tax and deferred tax recognised in the reporting period.

	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods based on current tax rates and laws. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period.

	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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 taxable profits.

	Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

	Current and deferred tax assets and liabilities are not discounted.

	Borrowing costs

	All borrowing costs are recognised in the profit and loss account in the period in which they are incurred.

DARCICA LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


2	SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued…)

	Pensions

	The company operates a defined contribution pension scheme. The amount charged to the profit and loss account in respect of pension costs and other post-retirement benefits is the amount payable in the year. Differences between contributions payable and contributions actually paid in the year are shown as either accruals or prepayments in the balance sheet.

	Employee benefits

	Short term employee benefits are recognised as an expense in the period in which they are incurred.

3	CRITICAL ACCOUNTING ESTIMATES AND JUDGEMENTS

	No significant accounting estimates and judgements have had to be made by the directors in preparing these financial statements.

4	EMPLOYEES

	The average number of persons employed by the company (including directors) during the year was:

		2025	2024
	Average number of employees	34	27

DARCICA LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


5	TANGIBLE ASSETS
		Office equipment	Motor vehicles	Plant and machinery	Total
		£	£	£	£
	Cost
	At 1 July 2024	37,468	586,238	48,927	672,633

	Additions	13,759	44,500	37,309	95,568

	Revaluation	-	(5,077)	-	(5,077)


	At 30 June 2025	51,227	625,661	86,236	763,124


	Accumulated depreciation
	At 1 July 2024	14,281	148,270	18,906	181,457

	Charge for year	11,265	88,741	17,883	117,889


	At 30 June 2025	25,546	237,011	36,789	299,346


	Net book value
	At 1 July 2024	23,187	437,968	30,021	491,176


	At 30 June 2025	25,681	388,650	49,447	463,778


	Included in the above are assets held under finance leases and hire purchase contracts as follows:

		Office equipment	Motor vehicles	Plant and machinery	Total
		£	£	£	£
	Depreciation charge for year	-	84,355	4,882	89,237


	Net book value
	At 1 July 2024	-	413,408	-	413,408


	At 30 June 2025	-	368,476	24,408	392,884


	The finance for assets held under finance leases is secured against the assets to which they relate.

6	DEBTORS
				2025	2024
				£	£
	Trade debtors			568,026	397,888
	Prepayments and accrued income			81,231	53,433
	Other debtors			76,543	182,053


				725,800	633,374

DARCICA LOGISTICS LIMITED

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2025


7	CREDITORS: Amounts falling due within one year
			2025	2024
			£	£
	Bank loans and overdrafts		28,124	26,284
	Trade creditors		420,194	231,934
	Taxation and social security		325,231	121,111
	Hire purchase contracts and finance leases		132,676	112,745
	Accruals and deferred income		49,597	91,757
	Other creditors		164,947	174,695


			1,120,769	758,526


8	CREDITORS: Amounts falling due after more than one year
			2025	2024
			£	£
	Bank loans and overdrafts		51,175	79,839
	Hire purchase contracts and finance leases		174,472	237,670


			225,647	317,509


9	SECURED DEBTS

	The company has a floating and fixed charge over all assets held. This charge is held by HSBC UK Bank PLC.

10	CONTINGENCIES AND COMMITMENTS

	Other Commitments

	Amounts falling due under operating leases:		2025	2024
			£	£
	In less than one year		395,806	605,620
	In more than one but less than five years		223,664	403,614


			619,470	1,009,234


11	RELATED PARTY TRANSACTIONS

	During the year, the following transactions with related parties took place:

	A R Tattersall
	Director		2025	2024
			£	£
	Advances from director	The director has made advances to the company that are repayable on demand. No interest has been charged on these advances. At the period end, the company owed the director the following amount:	144,038	139,883