Registration number: 12460592

Darfield Motor Controls Ltd

(Registration number: 12460592)

Balance Sheet as at 28 February 2026

	Note	2026 £	2025 £
Current assets
Stocks		250	250
Debtors	5	12,060	15,510
Cash at bank and in hand		50,896	45,802
		63,206	61,562
Creditors: Amounts falling due within one year	6	(6,163)	(28,644)
Net assets		57,043	32,918
Capital and reserves
Called up share capital		100	100
Retained earnings		56,943	32,818
Shareholders' funds		57,043	32,918

For the financial year ending 28 February 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Directors' Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities.

These financial statements were approved and authorised for issue by the Board on 22 April 2026 and signed on its behalf by:
 

.........................................

Mr G I Hall

Director

Darfield Motor Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026

1	Accounting policies

Statutory information

Darfield Motor Controls Ltd is a private company, limited by shares, domiciled in England and Wales, company number 12460592. The registered office is at 5 Sidings Court, White Rose Way, Doncaster DN4 5NU.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in statement of income and retained earnings, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.
The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell.

2	Staff numbers

The average number of persons employed by the company (including directors) during the year, was 2 (2025 - 2).

Darfield Motor Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

3	Intangible assets

	Goodwill  £	Total £
Cost
At 1 March 2025	11,000	11,000
At 28 February 2026	11,000	11,000
Amortisation
At 1 March 2025	11,000	11,000
At 28 February 2026	11,000	11,000
Carrying amount
At 28 February 2026	-	-

Darfield Motor Controls Ltd

Notes to the Unaudited Financial Statements for the Year Ended 28 February 2026 (continued)

4	Tangible assets

	Furniture, fixture and fittings £	Total £
Cost
At 1 March 2025	12,150	12,150
At 28 February 2026	12,150	12,150
Depreciation
At 1 March 2025	12,150	12,150
At 28 February 2026	12,150	12,150
Carrying amount
At 28 February 2026	-	-

5

Debtors

	2026 £	2025 £
Trade debtors	2,934	6,865
Amounts owed by related parties	9,126	8,645
	12,060	15,510

6

Creditors

	2026 £	2025 £
Due within one year
Trade creditors	-	387
Amounts due to group undertakings	-	18,498
Taxation and social security	4,414	8,248
Accruals and deferred income	1,749	1,511
	6,163	28,644

7	Parent and ultimate parent undertaking

The company's immediate parent is Londar Holdings Limited, incorporated in England & Wales.