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COMPANY REGISTRATION NUMBER: 08329167

Daka Distribution Limited

Filleted Unaudited Financial Statements

31 March 2025

Daka Distribution Limited

Statement of Financial Position

31 March 2025

| 2025 | 2024
Note | £ | £ | £

Current assets

Stocks | 106,647 |  | 74,638
Debtors | 4 | 4,806 |  | 10,284
Cash at bank and in hand | 2,190 |  | 879
| --------- |  | --------
| 113,643 |  | 85,801

Creditors: amounts falling due within one year | 5 | 64,134 |  | 36,180
| --------- |  | --------
Net current assets |  | 49,509 | 49,621
|  | -------- | --------
Total assets less current liabilities |  | 49,509 | 49,621

Creditors: amounts falling due after more than one year | 6 |  | 10,000 | 20,000
|  | -------- | --------
Net assets |  | 39,509 | 29,621
|  | -------- | --------

Capital and reserves

Called up share capital |  | 1,000 | 1,000
Profit and loss account |  | 38,509 | 28,621
|  | -------- | --------
Shareholder funds |  | 39,509 | 29,621
|  | -------- | --------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.
For the year ending 31 March 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
Directors' responsibilities:
- The member has not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;
- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

Daka Distribution Limited

Statement of Financial Position (continued)

31 March 2025
These financial statements were approved by the board of directors and authorised for issue on 4 November 2025 , and are signed on behalf of the board by:

Mr C D Nash
Director

Company registration number: 08329167

Daka Distribution Limited

Notes to the Financial Statements

Year ended 31 March 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is Building A2 Avondale Way, Avondale Buisness Park, Cwmbran, South Wales, NP44 1XE.
2. Statement of compliance
These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.
3. Accounting policies
Basis of preparation
The principal activity of the company was retail sales via mail order houses and the internet. The financial statements have been prepared under the historical cost basis. The financial statements are prepared in sterling which is the functional currency of the entity. The figures in the financial statements are rounded to the nearest whole pound.
Going concern
The Directors consider that the company remains a going concern having regard to the financial support given by themselves and future predicted cash flow and profitability.
Revenue recognition
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax. Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Income tax
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date that are expected to apply to the reversal of the timing difference.
Stocks
Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.
Financial instruments
Financial instruments are classified and accounted for, according to the substance of the contractual arrangements, as either financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the entity after deducting all of its financial liabilities.
4. Debtors

| 2025 | 2024
| £ | £
Trade debtors | 125 | –
Other debtors | 4,681 | 10,284
| ------- | --------
| 4,806 | 10,284
| ------- | --------

5. Creditors: amounts falling due within one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 10,000 | 10,000
Trade creditors | 47,532 | 5,011
Corporation tax | 2,320 | 15,083
Social security and other taxes | 2,932 | 4,786
Other creditors | 1,350 | 1,300
| -------- | --------
| 64,134 | 36,180
| -------- | --------

6. Creditors: amounts falling due after more than one year

| 2025 | 2024
| £ | £
Bank loans and overdrafts | 10,000 | 20,000
| -------- | --------

7. Related party transactions
The company was under the control of Mr C D Nash throughout the current period. Mr C D Nash is the managing director. Mr C D Nash is also the managing director of Zeffa Online Limited. As at 31 March 2025 the company owed £520 (2024: £3,885) to Zeffa Online Limited. The amount is interest free and is included within creditors payable within one year. During the year the company incurred a management charge from Zeffa Online Limited of £39,284 (2024: £58,842) in respect of wages, professional fees, office running costs, stock and carriage. The director Mr W Long is also the director of Out of Hand Limited. Included within creditors is an amount of £43,918 (2024: £NIL) owed to Out of Hand Limited. No interest is being charged on this amount. Mr W Long is also the director of The Print Co. (West) Limited. Included within creditors is an amount of £2,776 (2024: £1,003) owed to The Print Co. (West) Limited. During the year no dividends were paid out to the company shareholders (2024: £30,000).