Darkwear UK Limited - Filleted accounts

Registered number

07358333

Darkwear UK Limited

Unaudited Filleted Accounts

31 March 2025

Darkwear UK Limited
Registered number:		07358333
Balance Sheet
as at 31 March 2025

Notes			2025			2024
£				£
Fixed assets
Tangible assets	3		6,001			1

Current assets
Stocks		55,881			54,335
Debtors	4	90,641			121,227
Cash at bank and in hand		207,314			190,832
		353,836			366,394

Creditors: amounts falling due within one year	5	(146,659)			(157,340)

Net current assets			207,177			209,054

Net assets			213,178			209,055

Capital and reserves
Called up share capital			100			100
Profit and loss account			213,078			208,955

Shareholders' funds			213,178			209,055

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.




Mohamed Dawood Zahari
Director
Approved by the board on 23 December 2025

Darkwear UK Limited
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:

	Plant and machinery	over 5 years
	Fixtures, fittings, tools and equipment	over 5 years

	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.

	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.

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees		2025		2024
Number				Number

	Average number of persons employed by the company		15		12


3	Tangible fixed assets
					Plant and machinery etc
£
	Cost
	At 1 April 2024				10,872
	Additions				7,500
	At 31 March 2025				18,372

	Depreciation
	At 1 April 2024				10,871
	Charge for the year				1,500
	At 31 March 2025				12,371

	Net book value
	At 31 March 2025				6,001
	At 31 March 2024				1


4	Debtors		2025		2024
£				£

	Trade debtors		51,609		53,453
	Other debtors		39,032		67,774
			90,641		121,227


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

	Trade creditors		53,460		76,686
	Taxation and social security costs		57,052		54,988
	Other creditors		36,147		25,666
			146,659		157,340


6	Other information

	Darkwear UK Limited is a private company limited by shares and incorporated in England. Its registered office is:
	860-862 Garratt Lane
	London
	SW17 0NB