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Registered number: 04946097






Darrell Warner Ltd


ACCOUNTS

FOR THE YEAR ENDED 31/10/2025
























Prepared By:
Stroud Accountancy and Taxation Services Ltd
Chartered Certified Accountants
Edgehill
The Broadway
Oakridge Lynch, Stroud
Gloucestershire
GL6 7NY


ACCOUNTS
FOR THE YEAR ENDED 31/10/2025





DIRECTORS
D Warner
E Spivey


REGISTERED OFFICE
64 Spring Lake
Station Road
South Cerney
Cirencester
GL7 5TH


COMPANY DETAILS
Private company limited by shares registered in EW - England and Wales, registered number 04946097



ACCOUNTANTS
Stroud Accountancy and Taxation Services Ltd
Chartered Certified Accountants
Edgehill
The Broadway
Oakridge Lynch, Stroud
Gloucestershire
GL6 7NY


ACCOUNTS
FOR THEYEARENDED31/10/2025



CONTENTS



		Page

Directors' Report		-

Statement Of Comprehensive Income		-

Balance Sheet		3

Notes To The Accounts		4


The following do not form part of the statutory financial statements:

Trading And Profit And Loss Account		-

Profit And Loss Account Summaries		-

Accountants' Report		-


BALANCE SHEET AT 31/10/2025

			2025		2024
	Notes		£		£

FIXED ASSETS
Tangible assets	3		2,812		4,197

CURRENT ASSETS
Stock		200		200
Debtors	5	6,849		8,434
Cash at bank and in hand		32,409		19,261
		39,458		27,895
CREDITORS: Amounts falling due within one year	6	34,115		35,828
NET CURRENT ASSETS / (LIABILITIES)			5,343		(7,933)
TOTAL ASSETS LESS CURRENT LIABILITIES			8,155		(3,736)

CAPITAL AND RESERVES

Called up share capital	7		2		2
Profit and loss account			8,153		(3,738)
SHAREHOLDERS' FUNDS			8,155		(3,736)

For the year ending 31/10/2025 the company was entitled to exemption 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 directors acknowledge their 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.
The directors have decided not to deliver to the registrar a copy of the company's profit and loss account.

Approved by the board on 08/06/2026 and signed on their behalf by



.............................
D Warner
Director


1b. Depreciation
Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives.

Equipment		reducing balance 33%


1a. Basis Of Accounting
The accounts have been prepared under the historical cost convention.
The accounts have been prepared in accordance with FRS102 section 1A - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006 .


1c. Stocks
Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell (net realisable value). Costs, which comprise direct production costs, are based on the method most appropriate to the type of inventory class, but usually on a first-in-first-out basis. Overheads are charged to profit or loss as incurred. Net realisable value is based on the estimated selling price less any estimated completion or selling costs.
When stocks are sold, the carrying amount of those stocks is recognised as an expense in the period in which the related revenue is recognised. The amount of any write-down of stocks to net realisable value and all losses of stocks are recognised as an expense in the period in which the write-down or loss occurs. The amount of any reversal of any write-down of stocks is recognised as a reduction in the amount of stocks recognised as an expense in the period in which the reversal occurs.


3. TANGIBLE FIXED ASSETS

	Plant and
	Machinery Etc.	Total
	£	£
Cost
At 01/11/2024	33,471	33,471
At 31/10/2025	33,471	33,471
Depreciation
At 01/11/2024	29,274	29,274
For the year	1,385	1,385
At 31/10/2025	30,659	30,659
Net Book Amounts
At 31/10/2025	2,812	2,812
At 31/10/2024	4,197	4,197


5. DEBTORS	2025	2024
	£	£

Amounts falling due within one year:
Trade debtors	3,909	1,488
Other Tax	-	4,006
Other debtors	2,940	2,940
	6,849	8,434


6. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
	2025	2024
	£	£
Taxation and social security	10,228	6,484
Other creditors	23,887	29,344
	34,115	35,828


7. SHARE CAPITAL	2025	2024
	£	£
Allotted, issued and fully paid:
2 Class 1 shares of £1 each	2	2
	2	2


8. CONTROLLING PARTY
The company is controlled by the directors, D Warner and E Spivey, by virtue of their holding of the ordinary voting share capital.


2. EMPLOYEES

	2025	2024
	No.	No.
Average number of employees	3	3