Darren Longhurst Ltd - Filleted accounts

Registered number

08341620

Darren Longhurst Ltd

Filleted Accounts

31 March 2025

Darren Longhurst Ltd
Registered number:		08341620
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		32,224			32,931

Current assets
Stocks		17,300			14,620
Debtors	4	86,552			77,730
Cash at bank and in hand		34,780			78,296
		138,632			170,646

Creditors: amounts falling due within one year	5	(199,863)			(225,960)

Net current liabilities			(61,231)			(55,314)

Total assets less current liabilities			(29,007)			(22,383)

Creditors: amounts falling due after more than one year	6		(23,148)			(29,466)

Provisions for liabilities			(8,056)			(8,233)


Net liabilities			(60,211)			(60,082)

Capital and reserves
Called up share capital			105			105
Profit and loss account			(60,316)			(60,187)

Shareholders' funds			(60,211)			(60,082)

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their 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.


Mr D Longhurst
Director
Approved by the board on 16 December 2025

Darren Longhurst 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, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:

	Computer			25% reducing balance
	Equipment			25% reducing balance
	Motor vehicles			25% reducing balance

	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					4		4

3	Tangible fixed assets
		Computer		Equipment		Motor vehicles		Total
£			£		£		£
	Cost
	At 1 April 2024	11,405		7,350		73,650		92,405
	Additions	1,079		-		9,125		10,204
	At 31 March 2025	12,484		7,350		82,775		102,609

	Depreciation
	At 1 April 2024	7,989		7,062		44,423		59,474
	Charge for the year	1,251		72		9,588		10,911
	At 31 March 2025	9,240		7,134		54,011		70,385

	Net book value
	At 31 March 2025	3,244		216		28,764		32,224
	At 31 March 2024	3,416		288		29,227		32,931




4	Debtors					2025		2024
£							£

	Trade debtors					15,894		7,622
	Prepaid expenses					1,599		1,049
	Other debtors					69,059		69,059
						86,552		77,730


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

	Bank loans and overdrafts					58,452		63,121
	Obligations under finance lease and hire purchase contracts					762		7,708
	Trade creditors					77,108		67,262
	Corporation tax					20,041		22,157
	Other taxes and social security costs					3,125		24,566
	Other creditors					40,375		41,146
						199,863		225,960


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

	Bank loans					23,148		28,704
	Obligations under finance lease and hire purchase contracts					-		762
						23,148		29,466



7	Loans to (from) directors			2.25% Interest
	Description and conditions	B/fwd		charged	Repaid		C/fwd
£			£		£		£

	Mr D Longhurst	39,069		976		(976)		39,069

		39,069		976		(976)		39,069


8	Other information

	Darren Longhurst Ltd is a private company limited by shares and incorporated in England. Its registered office is:
	98 London Road
	Bognor Regis
	West Sussex
	PO21 1DD