Darlin London Ltd - Filleted accounts

Registered number

10646201

Darlin London Ltd

Filleted Accounts

31 March 2025

Darlin London Ltd
Registered number:		10646201
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Current assets
Stocks		20,040			16,200
Cash at bank and in hand		1,306			-
		21,346			16,200

Creditors: amounts falling due within one year	3	(71,388)			(75,955)

Net current liabilities			(50,042)			(59,755)

Total assets less current liabilities			(50,042)			(59,755)

Creditors: amounts falling due after more than one year	4		(1,384)			(2,644)



Net liabilities			(51,426)			(62,399)

Capital and reserves
Called up share capital			100			100
Profit and loss account			(51,526)			(62,499)

Shareholder's funds			(51,426)			(62,399)

The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges her responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




M J Jefferies
Director
Approved by the board on 11 December 2025

Darlin London Ltd
Notes to the Accounts
for the year ended 31 March 2025


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	Turnover is measured at the fair value of the consideration received or receivable. Turnover consists of revenue earned from the sale of goods and is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	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.

	Creditors
	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.

	Taxation
	A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. 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 future taxable profits. Deferred tax is measured using the 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, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.


2	Employees	2025		2024
Number			Number

	Average number of persons employed by the company	1		1


3	Creditors: amounts falling due within one year	2025		2024
£			£

	Bank loans and overdrafts	1,285		2,902
	Trade creditors	-		913
	Accruals	1,200		1,200
	Other creditors	68,903		70,940
		71,388		75,955


4	Creditors: amounts falling due after one year	2025		2024
£			£

	Bank loans	1,384		2,644


5	Other information

	Darlin London Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	9 Bonhill Street
	London
	EC2A 4DJ