Company No: 15258387 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	30.11.2024
		£
Fixed assets
Tangible assets	3	1,082
		1,082
Current assets
Cash at bank and in hand		63,254
		63,254
Creditors: amounts falling due within one year	4	( 12,752)
Net current assets		50,502
Total assets less current liabilities		51,584
Net assets		51,584
Capital and reserves
Called-up share capital	5	1
Profit and loss account		51,583
Total shareholder's funds		51,584

For the financial period ending 30 November 2024 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• The member has not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Profit and Loss Account has not been delivered.

The financial statements of Darrow Ltd (registered number: 15258387) were approved and authorised for issue by the Director on 30 October 2025. They were signed on its behalf by:

Mrs Claire Darrow-Mosier Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Darrow Ltd (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is 3rd Floor, 86-90 Paul Street, London, EC2A 4NE, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The director has assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The director has a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is recognised at the fair value of the consideration received or receivable for goods and services provided in the normal course of business, and is shown net of VAT and other sales related taxes. The fair value of consideration takes into account trade discounts, settlement discounts and volume rebates.

Turnover is recognised when the significant risks and rewards are considered to have been transferred to the customer.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line or reducing balance basis over its expected useful life, as follows:

Plant and machinery etc.

4 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

The gain or loss arising on the disposal of an asset is determined as the difference between the sale proceeds and the carrying value of the asset, and is credited or charged to profit or loss.

Impairment of assets

Assets, other than those measured at fair value, are assessed for indicators of impairment at each Balance Sheet date. If there is objective evidence of impairment, an impairment loss is recognised in the Profit and Loss Account as described below.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

2. Employees

	Period from 03.11.2023 to 30.11.2024
	Number
Monthly average number of persons employed by the Company during the period, including the director	1

3. Tangible assets

	Plant and machinery etc.		Total
	£		£
Cost
At 03 November 2023	0		0
Additions	1,105		1,105
At 30 November 2024	1,105		1,105
Accumulated depreciation
At 03 November 2023	0		0
Charge for the financial period	23		23
At 30 November 2024	23		23
Net book value
At 30 November 2024	1,082		1,082

4. Creditors: amounts falling due within one year

	30.11.2024
	£
Taxation and social security	12,752

5. Called-up share capital

	30.11.2024
	£
Allotted, called-up and fully-paid
1 Ordinary share of £ 1.00	1