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Company registration number: 04499735
Daniel Rinsler Ltd
Unaudited filleted financial statements
30 September 2025
Daniel Rinsler Ltd
Contents
Directors and other information
Statement of financial position
Statement of changes in equity
Notes to the financial statements
Daniel Rinsler Ltd
Directors and other information
Director D Rinsler
Company number 04499735
Registered office 118 Seymour Place
London
W1H 1NP
Accountant Passer & Co
Charter House
20 Sunningdale Close
Stanmore
HA7 3QL
Daniel Rinsler Ltd
Statement of financial position
30 September 2025
2025 2024
Note £ £ £ £
Fixed assets
Tangible assets 5 7,952 9,419
_______ _______
7,952 9,419
Current assets
Debtors 6 374,034 353,718
_______ _______
374,034 353,718
Creditors: amounts falling due
within one year 7 ( 105,523) ( 118,707)
_______ _______
Net current assets 268,511 235,011
_______ _______
Total assets less current liabilities 276,463 244,430
_______ _______
Net assets 276,463 244,430
_______ _______
Capital and reserves
Called up share capital 100 100
Profit and loss account 276,363 244,330
_______ _______
Shareholders funds 276,463 244,430
_______ _______
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.
Director's responsibilities:
- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476;
- The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements.
These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
In accordance with section 444 of the Companies Act 2006, the statement of comprehensive income has not been delivered.
These financial statements were approved by the board of directors and authorised for issue on 06 February 2026 , and are signed on behalf of the board by:
D Rinsler
Director
Company registration number: 04499735
Daniel Rinsler Ltd
Statement of changes in equity
Year ended 30 September 2025
Called up share capital Profit and loss account Total
£ £ £
At 1 October 2023 100 205,747 205,847
Profit for the year 38,583 38,583
_______ _______ _______
Total comprehensive income for the year - 38,583 38,583
_______ _______ _______
At 30 September 2024 and 1 October 2024 100 244,330 244,430
Profit for the year 49,033 49,033
_______ _______ _______
Total comprehensive income for the year - 49,033 49,033
Dividends paid and payable ( 17,000) ( 17,000)
_______ _______ _______
Total investments by and distributions to owners - ( 17,000) ( 17,000)
_______ _______ _______
At 30 September 2025 100 276,363 276,463
_______ _______ _______
Daniel Rinsler Ltd
Notes to the financial statements
Year ended 30 September 2025
1. General information
The company is a private company limited by shares, registered in England and Wales. The address of the registered office is 118 Seymour Place, London, W1H 1NP.
2. Statement of compliance
These financial statements have been prepared in compliance with the provisions of FRS 102, Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.
3. Accounting policies
Basis of preparation
The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.
The financial statements are prepared in sterling, which is the functional currency of the entity.
Turnover
Turnover is measured at the fair value of the consideration received or receivable for goods supplied and services rendered, net of discounts and Value Added Tax.
Revenue from the sale of goods is recognised when the significant risks and rewards of ownership have transferred to the buyer (usually on despatch of the goods); the amount of revenue can be measured reliably; it is probable that the associated economic benefits will flow to the entity; and the costs incurred or to be incurred in respect of the transactions can be measured reliably.
Taxation
The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in the statement of comprehensive income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. In this case, tax is recognised in other comprehensive income or directly in capital and reserves, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised 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 that are expected to apply to the reversal of the timing difference.
Tangible assets
tangible assets are initially recorded at cost, and are subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in capital and reserves, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in capital and reserves in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in capital and reserves in respect of that asset, the excess shall be recognised in profit or loss.
Depreciation
Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:
Fittings fixtures and equipment - 25 % reducing balance
If there is an indication that there has been a significant change in depreciation rate, useful life or residual value of tangible assets, the depreciation is revised prospectively to reflect the new estimates.
Defined contribution plans
Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised in finance costs in profit or loss in the period in which it arises.
4. Employee numbers
The average number of persons employed by the company during the year amounted to 1 (2024: 1 ).
5. Tangible assets
Fixtures, fittings and equipment Total
£ £
Cost
At 1 October 2024 27,252 27,252
Additions 2,231 2,231
_______ _______
At 30 September 2025 29,483 29,483
_______ _______
Depreciation
At 1 October 2024 17,833 17,833
Charge for the year 3,698 3,698
_______ _______
At 30 September 2025 21,531 21,531
_______ _______
Carrying amount
At 30 September 2025 7,952 7,952
_______ _______
At 30 September 2024 9,419 9,419
_______ _______
6. Debtors
2025 2024
£ £
Trade debtors 9,228 ( 352)
Other debtors 364,806 354,070
_______ _______
374,034 353,718
_______ _______
7. Creditors: amounts falling due within one year
2025 2024
£ £
Bank loans and overdrafts 21,808 24,838
Trade creditors - 1,192
Corporation tax 49,055 35,678
Social security and other taxes 34,175 35,744
Other creditors 485 21,255
_______ _______
105,523 118,707
_______ _______
8. Directors advances, credits and guarantees
During the year the director entered into the following advances and credits with the company:
2025
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
D Rinsler 133,069 19,239 152,308
_______ _______ _______
2024
Balance brought forward Advances /(credits) to the director Balance o/standing
£ £ £
D Rinsler 87,231 45,838 133,069
_______ _______ _______
9. Related party transactions
Other Debtors include a sum of £134.206 lent to Banitti Ltd, a Company in which the Director holds a 50% interest. The loan is interest free and has no fixed repayment date.
10. Controlling party
The Company is controlled by its Director by virtue of his shareholding.