Registered number
06860792
London Domestic Appliances (UK) Ltd
Filleted Accounts
31 March 2025

London Domestic Appliances (UK) Ltd
Registered number: | 06860792
Balance Sheet
as at 31 March 2025
Notes |  |  | 2025 |  |  | 2024
£ | £
Fixed assets
Intangible assets | 3 |  |  | 2,000 |  |  | 2,500
Tangible assets | 4 |  |  | 166,907 |  |  | 137,803
|  |  |  | 168,907 |  |  | 140,303
Current assets
Stocks |  |  | 410,844 |  |  | 658,968
Debtors | 5 |  | 157,975 |  |  | 157,975
Cash at bank and in hand |  |  | 497,985 |  |  | 302,589
|  |  | 1,066,804 |  |  | 1,119,532
Creditors: amounts falling due within one year | 6 |  | (669,070) |  |  | (548,067)
Net current assets |  |  |  | 397,734 |  |  | 571,465
Total assets less current liabilities |  |  |  | 566,641 |  |  | 711,768
Creditors: amounts falling due after more than one year | 7 |  |  | (18,601) |  |  | (44,777)
Net assets |  |  |  | 548,040 |  |  | 666,991
Capital and reserves
Called up share capital |  |  |  | 100 |  |  | 100
Profit and loss account |  |  |  | 547,940 |  |  | 666,891
Shareholders' funds |  |  |  | 548,040 |  |  | 666,991
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 members have not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his 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 Shahid Mahmood
Director
Approved by the board on 17 March 2026

London Domestic Appliances (UK) 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.
| Intangible fixed assets
| Intangible fixed assets are measured at cost less accumulative amortisation and any accumulative impairment losses.
| 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 | 20% on reducing balance method
| Motor Vehicles | 20% on reducing balance method
| Leasehold Improvments | 20% on Cost
| 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.
| 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 | 22 |  | 24
3 | Intangible fixed assets | £
| Goodwill:
| Cost
| At 1 April 2024 | 10,000
| At 31 March 2025 | 10,000
| Amortisation
| At 1 April 2024 | 7,500
| Provided during the year | 500
| At 31 March 2025 | 8,000
| Net book value
| At 31 March 2025 | 2,000
| At 31 March 2024 | 2,500
| Goodwill is being written off in equal annual instalments over its estimated economic life of 20 years.
4 | Tangible fixed assets
|  | Leasehold Improvments |  | Plant and machinery etc |  | Motor vehicles |  | Total
£ | £ | £ | £
| Cost
| At 1 April 2024 | - |  | 88,453 |  | 195,300 |  | 283,753
| Additions | 70,830 |  | - |  | - |  | 70,830
| At 31 March 2025 | 70,830 |  | 88,453 |  | 195,300 |  | 354,583
| Depreciation
| At 1 April 2024 | - |  | 45,247 |  | 100,703 |  | 145,950
| Charge for the year | 14,166 |  | 8,641 |  | 18,919 |  | 41,726
| At 31 March 2025 | 14,166 |  | 53,888 |  | 119,622 |  | 187,676
| Net book value
| At 31 March 2025 | 56,664 |  | 34,565 |  | 75,678 |  | 166,907
| At 31 March 2024 | - |  | 43,206 |  | 94,597 |  | 137,803
5 | Debtors | 2025 |  | 2024
£ | £
| Other debtors | 157,975 |  | 157,975
6 | Creditors: amounts falling due within one year | 2025 |  | 2024
£ | £
| Bank loans and overdrafts | 9,550 |  | 10,537
| Trade creditors | 392,843 |  | 342,741
| Taxation and social security costs | 97,498 |  | 45,992
| Other creditors | 169,179 |  | 148,797
|  |  |  |  |  | 669,070 |  | 548,067
7 | Creditors: amounts falling due after one year | 2025 |  | 2024
£ | £
| Bank loans | 18,601 |  | 44,777
8 | Loan to BSAA Ltd
| The company has advanced £157,974.94 to BSAA Ltd. (2024 £157,974.94)
9 | Other information
| London Domestic Appliances (UK) Ltd is a private company limited by shares and incorporated in England. Its registered office is:
| 334 Bethnal Green Road
| Bethnal Green
| London
| E2 0AG

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