DEGER LONDON LTD - Filleted accounts

Registered number

12430273

DEGER LONDON LTD

Filleted Accounts

31 January 2026

DEGER LONDON LTD
Registered number:		12430273
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Current assets
Stocks		55,300			53,160
Debtors	3	1,052			-
Cash at bank and in hand		1,305			2,309
		57,657			55,469

Creditors: amounts falling due within one year	4	(44,582)			(43,422)

Net current assets			13,075			12,047

Net assets			13,075			12,047

Capital and reserves
Called up share capital			100			100
Profit and loss account			12,975			11,947

Shareholders' funds			13,075			12,047

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.






Pinar Cagla TURKMEN
Director
Approved by the board on 3 July 2026

DEGER LONDON LTD
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies


	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).


	Turnover
	Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer.


	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.


	Debtors
	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts.


	Creditors
	Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.


	Taxation
	A corporation tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A corporation tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Current and deferred tax assets and liabilities are not discounted.


	Pensions
	Contributions to defined contribution plans are expensed in the period to which they relate.


2	Employees	2026		2025
Number			Number

	Average number of persons employed by the company	5		5



3	Debtors	2026		2025
£			£

	Prepayments & other debtors	1,052		-


4	Creditors: amounts falling due within one year	2026		2025
£			£

	Trade creditors	628		564
	Taxation and social security costs	18,333		14,358
	Other creditors	25,621		28,500
		44,582		43,422


5	Other information

	DEGER LONDON LTD is a private company limited by shares and incorporated in England. Its registered office is:
	135-137 Chingford Road
	Walthamstow
	E17 4PN