DISTINCTIVE LONDON LIMITED


Director	Muhammad Jan Sakhizadeh


Registered Address	48 Great Russell Street
	London
	WC1B 3PA


Registered Number	12342266 (England and Wales)

Balance Sheet as at
31 December 2024

	Notes	2024		2023
		£	£	£	£
Fixed assets
Intangible assets	3		58,948		-
Tangible assets	4		109,331		108,864
			168,279		108,864
Current assets
Stocks	5	-		10,000
Debtors	6	458,377		230,134
Cash at bank and on hand		8		28,585
		458,385		268,719
Creditors amounts falling due within one year	7	(366,156)		(232,569)
Net current assets (liabilities)			92,229		36,150
Total assets less current liabilities			260,508		145,014
Creditors amounts falling due after one year	8		(26,323)		(31,316)
Net assets			234,185		113,698
Capital and reserves
Called up share capital			100		100
Profit and loss account			234,085		113,598
Shareholders' funds			234,185		113,698

The company was entitled to exemption from audit for this reporting period 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 Director acknowledges 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 in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 30 September 2025, and are signed on its behalf by:

Muhammad Jan Sakhizadeh
Director
Registered Company No. 12342266

DISTINCTIVE LONDON LIMITED

Notes to the Financial Statements
for the year ended 31 December 2024

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services.

	Revenue from sale of goods
	Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	10
	Fixtures and fittings	4

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Government grants or assistance
	Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towardsgeneral activities of the entity over a specific period are recognised in the profit and loss account over that period. Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned. All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

Government grants or assistance

Government grants are recognised in the profit and loss account in an appropriate manner that
matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised
immediately in the profit and loss account. Grants towardsgeneral activities of the entity over a
specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets
and are treated as deferred income and released to the profit and loss account over the useful life
of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been
complied with.

2.	Average number of employees


		2024		2023
	Average number of employees during the year	1		8

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
Additions	62,600	62,600
At 31 December 24	62,600	62,600
Amortisation and impairment
Charge for year	3,652	3,652
At 31 December 24	3,652	3,652
Net book value
At 31 December 24	58,948	58,948
At 31 December 23	-	-

4.	Tangible fixed assets

	Plant & machinery	Office Equipment	Total
	£	£	£
Cost or valuation
At 01 January 24	134,328	5,259	139,587
Additions	7,584	4,000	11,584
Disposals	(8,265)	-	(8,265)
At 31 December 24	133,647	9,259	142,906
Depreciation and impairment
At 01 January 24	26,978	3,745	30,723
Charge for year	1,511	1,341	2,852
At 31 December 24	28,489	5,086	33,575
Net book value
At 31 December 24	105,158	4,173	109,331
At 31 December 23	107,350	1,514	108,864

5.	Stocks

	2024	2023
	£	£
Finished goods	-	10,000
Total	-	10,000

6.	Debtors: amounts due within one year

	2024	2023
	£	£
Trade debtors / trade receivables	128,741	29,752
Other debtors	228,500	156,250
Called up share capital not paid, current asset	100	100
Prepayments and accrued income	101,036	44,032
Total	458,377	230,134


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

7.	Creditors: amounts due within one year

	2024	2023
	£	£
Trade creditors / trade payables	109,552	92,567
Bank borrowings and overdrafts	5,556	5,556
Amounts owed to related parties	11,593	21,593
Taxation and social security	21,332	6,824
Other creditors	218,123	106,029
Total	366,156	232,569


	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.

8.	Creditors: amounts due after one year

	2024	2023
	£	£
Bank borrowings and overdrafts	26,323	31,316
Total	26,323	31,316