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Company Registration No. 09610690 (England and Wales)
DARJEELING EXPRESS LIMITED Unaudited accounts for the year ended 31 May 2025
DARJEELING EXPRESS LIMITED Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
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DARJEELING EXPRESS LIMITED Company Information for the year ended 31 May 2025
Director
Asma Said Khan
Company Number
09610690 (England and Wales)
Registered Office
Viewpoint Partners Suite 3.06 Canterbury Court London SW9 6DE
Accountants
Viewpoint Partners Ltd Suite 3.06 1-3 Brixton Road London SW9 6DE
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DARJEELING EXPRESS LIMITED Statement of financial position as at 31 May 2025
2025
2024
Notes
£
£
Fixed assets
Intangible assets
4
18,674
21,203
Tangible assets
5
354,239
379,886
372,913
401,089
Current assets
Inventories
1,500
4,953
Debtors
6
2,504
146,242
Cash at bank and in hand
276,700
95,320
280,704
246,515
Creditors: amounts falling due within one year
7
(285,651)
(425,032)
Net current liabilities
(4,947)
(178,517)
Total assets less current liabilities
367,966
222,572
Creditors: amounts falling due after more than one year
8
(46,271)
(91,000)
Provisions for liabilities
Deferred tax
(16,368)
(16,368)
Net assets
305,327
115,204
Capital and reserves
Called up share capital
9
25,000
25,000
Profit and loss account
280,327
90,204
Shareholders' funds
305,327
115,204
For the year ending 31 May 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 19 February 2026 and were signed on its behalf by
Asma Said Khan Director Company Registration No. 09610690
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DARJEELING EXPRESS LIMITED Notes to the Accounts for the year ended 31 May 2025
1
Statutory information
DARJEELING EXPRESS LIMITED is a private company, limited by shares, registered in England and Wales, registration number 09610690. The registered office is Viewpoint Partners, Suite 3.06 Canterbury Court, London, SW9 6DE.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Land & buildings
10% on a straight line basis
Plant & machinery
10% on a straight line basis
Fixtures & fittings
20% on a straight line basis
Computer equipment
33% on a straight line basis
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them. 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.
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation. Other intangible assets have been amortised at 10% on a straight line basis.
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DARJEELING EXPRESS LIMITED Notes to the Accounts for the year ended 31 May 2025
4
Intangible fixed assets
Other
£
Cost
At 1 June 2024
25,288
At 31 May 2025
25,288
Amortisation
At 1 June 2024
4,085
Charge for the year
2,529
At 31 May 2025
6,614
Net book value
At 31 May 2025
18,674
At 31 May 2024
21,203
5
Tangible fixed assets
Plant & machinery
Fixtures & fittings
Computer equipment
Total
£
£
£
£
Cost or valuation
At cost
At cost
At cost
At 1 June 2024
40,440
428,017
6,711
475,168
Additions
11,554
18,169
337
30,060
At 31 May 2025
51,994
446,186
7,048
505,228
Depreciation
At 1 June 2024
10,628
79,770
4,884
95,282
Charge for the year
5,159
49,613
935
55,707
At 31 May 2025
15,787
129,383
5,819
150,989
Net book value
At 31 May 2025
36,207
316,803
1,229
354,239
At 31 May 2024
29,812
348,247
1,827
379,886
6
Debtors
2025
2024
£
£
Amounts falling due within one year
Trade debtors
(97,485)
14,750
Accrued income and prepayments
19,148
12,594
(78,337)
27,344
Amounts falling due after more than one year
Amounts due from group undertakings etc.
30,741
68,798
Other debtors
50,100
50,100
80,841
118,898
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DARJEELING EXPRESS LIMITED Notes to the Accounts for the year ended 31 May 2025
7
Creditors: amounts falling due within one year
2025
2024
£
£
Bank loans and overdrafts
-
43,333
VAT
106,393
103,447
Trade creditors
81,308
47,720
Taxes and social security
33,871
67,954
Other creditors
(13,192)
112,831
Accruals
77,271
49,747
285,651
425,032
8
Creditors: amounts falling due after more than one year
2025
2024
£
£
Bank loans
43,333
40,000
Loans from directors
2,938
51,000
46,271
91,000
9
Share capital
2025
2024
£
£
Allotted, called up and fully paid:
25,000 Ordinary shares of £1 each
25,000
25,000
10
Average number of employees
During the year the average number of employees was 41 (2024: 36).
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