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Registered Number: 07788082
England and Wales
DAFT LTD
Unaudited Financial Statements
Period of accounts Start date: 01 October 2024 End date: 30 September 2025

Daft Ltd Contents Page For the year ended 30 September 2025
Company Information | 1
Director's Report | 2
Statement of Financial Position | 3
Notes to the Financial Statements | 4

Daft Ltd Company Information For the year ended 30 September 2025
Director | Arthur Randall
Registered Number | 07788082
Registered Office | 2nd Floor, Swan Building Swan Street Manchester Greater Manchester M4 5JW
1

Daft Ltd Director's Report For the year ended 30 September 2025
Director's report and financial statements The director presents his/her/their annual report and the financial statements for the year ended 30 September 2025. Principal activities The principal activity of the company during the financial year was that of artistic creation, and manufacture and retail of gift items. Director The director who served the company throughout the year was as follows:
Arthur Randall
Statement of director's responsibilities These accounts have been prepared and delivered in accordance with the provisions of part 15 of the Companies Act 2006 applicable to companies subject to the small companies regime, FRS 102 Section 1A small entities. On behalf of the board.
---------------------------------- Arthur Randall Director
Date approved: 30 June 2026 2

Daft Ltd Statement of Financial Position As at 30 September 2025
| Notes | 2025 £ |  | 2024 £
--- | --- | --- | --- | ---
Fixed assets |  |  |
Intangible fixed assets | 3 | 0 |  | 26
Tangible fixed assets | 4 | 794 |  | 1,592
|  | 794 |  | 1,618
Current assets |  |  |
Debtors: amounts falling due within one year | 5 | 2,864 |  | 18,637
Cash at bank and in hand |  | (36) |  | (358)
|  | 2,828 |  | 18,279
Creditors: amount falling due within one year | 6 | (24,657) |  | (16,343)
Net current assets |  | (21,829) |  | 1,936
Total assets less current liabilities |  | (21,035) |  | 3,554
Creditors: amount falling due after more than one year | 7 | (11,432) |  | (14,824)
Net assets |  | (32,467) |  | (11,270)
Capital and reserves |  |  |
Called up share capital | 8 | 1 |  | 1
Profit and loss account |  | (32,468) |  | (11,271)
Shareholders' funds |  | (32,467) |  | (11,270)
For the year ended 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 accounts for the year in question in accordance with section 476. The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. In accordance with Section 444 of the Companies Act 2006, the income statement has not been delivered to the Registrar of Companies. The financial statements were approved by the director on 30 June 2026 and were signed by:
------------------------------- Arthur Randall Director
3

Daft Ltd Notes to the Financial Statements For the year ended 30 September 2025
General Information Daft Ltd is a private company, limited by shares, domiciled in England and Wales, registration number 07788082. The registered address of the company is 2nd Floor, Swan Building, Swan Street, Manchester, Greater Manchester, M4 5JW. The presentation currency is £ sterling.
1. | Accounting policies Significant accounting policies Statement of compliance These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006. Basis of preparation The financial statements have been prepared on the going concern basis and under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies. The financial statements are prepared in sterling which is the functional currency of the company. Going concern basis The directors believe that the company is experiencing good levels of sales growth and profitability, and that it is well placed to manage its business risks successfully. Accordingly, they have a reasonable expectation that the company has adequate resources to continue in operational existence for the foreseeable future. Thus they continue to adopt the going concern basis of accounting in preparing the financial statements. Turnover Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. Foreign currencies Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included to the income statement. Taxation Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves. The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date. Current and deferred tax assets and liabilities are not discounted Intangible assets Intangible assets (including purchased goodwill and patents) are amortised at rates calculated to write off the assets on a straight line basis over their estimated useful economic lives. Impairment of intangible assets is only reviewed where circumstances indicate that the carrying value of an asset may not be fully recoverable. Licences and patents Licences and patents are stated at cost less amortisation. Amortisation of licences is calculated on a straight line basis over the life of the licence. Amortisation of patents is calculated on a straight line basis over the estimated expected useful economic life of the patents of 5 years. Tangible fixed assets Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
Plant and Machinery | 10 years Straight Line
Fixtures and Fittings | 15% Reducing Balance
2. | Average number of employees Average number of employees during the year was 1 (2024 : 1).
3. | Intangible fixed assets
Cost | Patents |  | Total
| £ |  | £
At 01 October 2024 | 3,490 |  | 3,490
Additions | - |  | -
Disposals | - |  | -
At 30 September 2025 | 3,490 |  | 3,490
Amortisation
At 01 October 2024 | 3,490 |  | 3,490
Charge for year | - |  | -
On disposals | - |  | -
At 30 September 2025 | 3,490 |  | 3,490
Net book values
At 30 September 2025 | - |  | -
At 30 September 2024 | - |  | -
4. | Tangible fixed assets
Cost or valuation | Plant and Machinery |  | Fixtures and Fittings |  | Total
| £ |  | £ |  | £
At 01 October 2024 | 11,113 |  | 3,958 |  | 15,071
Additions | - |  | - |  | -
Disposals | - |  | - |  | -
At 30 September 2025 | 11,113 |  | 3,958 |  | 15,071
Depreciation
At 01 October 2024 | 11,100 |  | 3,177 |  | 14,277
Charge for year | - |  | - |  | -
On disposals | - |  | - |  | -
At 30 September 2025 | 11,100 |  | 3,177 |  | 14,277
Net book values
Closing balance as at 30 September 2025 | 13 |  | 781 |  | 794
Opening balance as at 01 October 2024 | 673 |  | 919 |  | 1,592
5. | Debtors: amounts falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Debtors | 2,195 |  | 0
Other Debtors | 0 |  | 17,567
PAYE & Social Security | 669 |  | 1,070
| 2,864 |  | 18,637
6. | Creditors: amount falling due within one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Trade Creditors | 74 |  | 541
Bank Loans & Overdrafts | 3,480 |  | 3,840
Corporation Tax | 881 |  | 1,328
Accrued Expenses | 630 |  | 0
Other Creditors | 9,061 |  | 9,061
Director: Arthur Randall | 10,531 |  | 1,573
| 24,657 |  | 16,343
Bounce Back loan The Bounce Back Loan is denominated in GBP with a nominal interest rate of 2.5%%, and the final instalment is due on 02 July 2026. The carrying amount at period end is £14,911.
7. | Creditors: amount falling due after more than one year
| 2025 £ |  | 2024 £
--- | --- | --- | ---
Bank Loans & Overdrafts | 11,432 |  | 14,824
| 11,432 |  | 14,824
8. | Share Capital Authorised 1 Class A share of £1.00 each
Allotted, called up and fully paid | 2025 £ |  | 2024 £
--- | --- | --- | ---
1 Class A share of £1.00 each | 1 |  | 1
| 1 |  | 1
4