Company No: 00896533 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2025		2024
		£		£
Fixed assets
Intangible assets	3	4,390		6,373
Tangible assets	4	42,171		49,482
		46,561		55,855
Current assets
Stocks	5	481,827		523,783
Debtors	6	111,024		138,855
Cash at bank and in hand		150,607		183,065
		743,458		845,703
Creditors: amounts falling due within one year	7	( 65,278)		( 63,537)
Net current assets		678,180		782,166
Total assets less current liabilities		724,741		838,021
Creditors: amounts falling due after more than one year	8	( 2,500)		( 34,323)
Net assets		722,241		803,698
Capital and reserves
Called-up share capital		100		100
Profit and loss account		722,141		803,598
Total shareholders' funds		722,241		803,698

For the financial 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 members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• 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; 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements of Darlena Limited (registered number: 00896533) were approved and authorised for issue by the Board of Directors on 27 June 2025. They were signed on its behalf by:

J E Hook Director

1. Accounting policies

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

General information and basis of accounting

Darlena Limited (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 Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, 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 £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

5 years straight line

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, reducing balance] basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance
Computer equipment	20 % reducing balance

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.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	2025		2024
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	12		11

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2024	9,918		9,918
At 31 March 2025	9,918		9,918
Accumulated amortisation
At 01 April 2024	3,545		3,545
Charge for the financial year	1,983		1,983
At 31 March 2025	5,528		5,528
Net book value
At 31 March 2025	4,390		4,390
At 31 March 2024	6,373		6,373

4. Tangible assets

	Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 April 2024	47,000		69,634		88,701		205,335
Additions	0		0		2,764		2,764
At 31 March 2025	47,000		69,634		91,465		208,099
Accumulated depreciation
At 01 April 2024	27,998		49,118		78,737		155,853
Charge for the financial year	4,750		3,076		2,249		10,075
At 31 March 2025	32,748		52,194		80,986		165,928
Net book value
At 31 March 2025	14,252		17,440		10,479		42,171
At 31 March 2024	19,002		20,516		9,964		49,482

5. Stocks

	2025		2024
	£		£
Stocks	481,827		523,783

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

6. Debtors

	2025		2024
	£		£
Trade debtors	108,118		134,039
Other debtors	2,906		4,816
	111,024		138,855

7. Creditors: amounts falling due within one year

	2025		2024
	£		£
Bank loans	10,000		10,000
Trade creditors	17,241		25,272
Other taxation and social security	8,700		20,989
Obligations under finance leases and hire purchase contracts	25,201		3,772
Other creditors	4,136		3,504
	65,278		63,537

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

	2025		2024
	£		£
Bank loans	2,500		12,500
Obligations under finance leases and hire purchase contracts	0		21,823
	2,500		34,323

There are no amounts included above in respect of which any security has been given by the small entity.