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Company Registration No. 09757169 (England and Wales)
Darabant Ltd Unaudited accounts for the year ended 30 September 2025
Darabant Ltd Unaudited accounts Contents
Page
Company information
3
Statement of financial position
4
Notes to the accounts
5
- 2 -
Darabant Ltd Company Information for the year ended 30 September 2025
Directors
Mr Levente Darabant Mrs Kolett Darabant
Company Number
09757169 (England and Wales)
Registered Office
Parkway House Hambrook Lane Stoke Gifford Bristol BS34 8QB
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Darabant Ltd Statement of financial position as at 30 September 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
4
374,625 
356,802 
Current assets
Debtors
5
187,101 
188,465 
Cash at bank and in hand
396,270 
317,994 
583,371 
506,459 
Creditors: amounts falling due within one year
6
(262,971)
(228,649)
Net current assets
320,400 
277,810 
Total assets less current liabilities
695,025 
634,612 
Creditors: amounts falling due after more than one year
7
(202,644)
(200,906)
Provisions for liabilities
Deferred tax
(93,657)
- 
Net assets
398,724 
433,706 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
398,624 
433,606 
Shareholders' funds
398,724 
433,706 
For the year ending 30 September 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 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 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 of Directors and authorised for issue on 14 May 2026 and were signed on its behalf by
Mr Levente Darabant Director Company Registration No. 09757169
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Darabant Ltd Notes to the Accounts for the year ended 30 September 2025
1
Statutory information
Darabant Ltd is a private company, limited by shares, registered in England and Wales, registration number 09757169. The registered office is Parkway House, Hambrook Lane, Stoke Gifford, Bristol, BS34 8QB.
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.
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:
Plant & machinery
20%
Motor vehicles
20%
Fixtures & fittings
20%
Computer equipment
20%
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Darabant Ltd Notes to the Accounts for the year ended 30 September 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2024
7,611 
708,882 
9,017 
725,510 
Additions
- 
223,694 
- 
223,694 
Disposals
- 
(282,866)
- 
(282,866)
At 30 September 2025
7,611 
649,710 
9,017 
666,338 
Depreciation
At 1 October 2024
5,462 
357,154 
6,092 
368,708 
Charge for the year
957 
108,121 
1,031 
110,109 
On disposals
- 
(187,104)
- 
(187,104)
At 30 September 2025
6,419 
278,171 
7,123 
291,713 
Net book value
At 30 September 2025
1,192 
371,539 
1,894 
374,625 
At 30 September 2024
2,149 
351,728 
2,925 
356,802 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
Trade debtors
181,389 
158,139 
Accrued income and prepayments
5,712 
10,326 
Other debtors
- 
20,000 
187,101 
188,465 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
7,296 
10,075 
VAT
59,301 
46,763 
Obligations under finance leases and hire purchase contracts
125,788 
118,631 
Trade creditors
20,043 
17,889 
Taxes and social security
47,440 
28,199 
Other creditors
2,914 
4,569 
Loans from directors
189 
23 
Accruals
- 
2,500 
262,971 
228,649 
Hire purchase creditors are secured over the related assets.
- 6 -
Darabant Ltd Notes to the Accounts for the year ended 30 September 2025
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
- 
7,296 
Obligations under finance leases and hire purchase contracts
202,644 
193,610 
202,644 
200,906 
Hire purchase creditors are secured over the related assets.
8
Average number of employees
During the year the average number of employees was 3 (2024: 3).
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