Company No: 00896533 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Intangible assets	3	2,406		4,390
Tangible assets	4	37,116		42,171
		39,522		46,561
Current assets
Stocks	5	454,252		481,827
Debtors	6	124,805		111,024
Cash at bank and in hand		195,572		150,607
		774,629		743,458
Creditors: amounts falling due within one year	7	( 51,502)		( 65,278)
Net current assets		723,127		678,180
Total assets less current liabilities		762,649		724,741
Creditors: amounts falling due after more than one year	8	( 20,433)		( 2,500)
Net assets		742,216		722,241
Capital and reserves
Called-up share capital	9	100		100
Profit and loss account		742,116		722,141
Total shareholders' funds		742,216		722,241

For the financial year ending 31 March 2026 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial year in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Darlena Limited (registered number: 00896533) were approved and authorised for issue by the Board of Directors on 24 July 2026. They were signed on its behalf by:

J E H Hook Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial year, unless otherwise stated.

General information and basis of accounting

Darlena Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Towngate House, 2-8 Parkstone Road, Poole, BH15 2PW, United Kingdom. The principal place of business is 21-25 Shelbourne Close, Bournemouth, BH8 8QU.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Foreign currency

Transactions in foreign currencies are recorded at the rate of exchange at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies at the Balance Sheet date are reported at the rates of exchange prevailing at that date.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Other intangible assets

5 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a [straight-line, reducing balance] basis over its expected useful life, as follows:

Vehicles	25 % reducing balance
Fixtures and fittings	15 % reducing balance
Computer equipment	20 % reducing balance

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	9		12

3. Intangible assets

	Other intangible assets		Total
	£		£
Cost
At 01 April 2025	9,918		9,918
At 31 March 2026	9,918		9,918
Accumulated amortisation
At 01 April 2025	5,528		5,528
Charge for the financial year	1,984		1,984
At 31 March 2026	7,512		7,512
Net book value
At 31 March 2026	2,406		2,406
At 31 March 2025	4,390		4,390

4. Tangible assets

	Vehicles		Fixtures and fittings		Computer equipment		Total
	£		£		£		£
Cost
At 01 April 2025	47,000		69,634		91,465		208,099
Additions	0		0		3,715		3,715
At 31 March 2026	47,000		69,634		95,180		211,814
Accumulated depreciation
At 01 April 2025	32,748		52,194		80,986		165,928
Charge for the financial year	3,563		2,616		2,591		8,770
At 31 March 2026	36,311		54,810		83,577		174,698
Net book value
At 31 March 2026	10,689		14,824		11,603		37,116
At 31 March 2025	14,252		17,440		10,479		42,171

5. Stocks

	2026		2025
	£		£
Stocks	454,252		481,827

There are no material differences between the replacement cost of stock and the Balance Sheet amounts.

6. Debtors

	2026		2025
	£		£
Trade debtors	121,912		108,118
Other debtors	2,893		2,906
	124,805		111,024

7. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank loans	2,500		10,000
Trade creditors	10,467		17,241
Other taxation and social security	30,775		8,700
Obligations under finance leases and hire purchase contracts	3,404		25,201
Other creditors	4,356		4,136
	51,502		65,278

Obligations under finance leases and hire purchase contracts are secured against the company assets to which it relates.

8. Creditors: amounts falling due after more than one year

	2026		2025
	£		£
Bank loans	0		2,500
Obligations under finance leases and hire purchase contracts (secured)	20,433		0
	20,433		2,500

Obligations under finance leases and hire purchase contracts are secured against the company assets to which it relates.

9. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
100 A ordinary shares of £ 0.50 each	50		50
100 B ordinary shares of £ 0.50 each	50		50
	100		100