REGISTERED NUMBER: 12976116 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 October 2025

for

Darwin Consult Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

L Emirali

REGISTERED OFFICE:

Unit 1 The Cam Centre

Wilbury Way

Hitchin

Hertfordshire

SG4 0TW

REGISTERED NUMBER:

12976116 (England and Wales)

FIXED ASSETS

Tangible assets

4

71,996

34,957

CURRENT ASSETS

Stocks

22,100

22,100

Debtors

5

19,083

16,025

Cash at bank

58,073

90,541

99,256

128,666

CREDITORS

Amounts falling due within one year

6

12,324

9,690

NET CURRENT ASSETS

86,932

118,976

TOTAL ASSETS LESS CURRENT LIABILITIES

158,928

153,933

CREDITORS

Amounts falling due after more than one year

7

(45,409

)

(19,718

)

PROVISIONS FOR LIABILITIES

(5,894

)

(6,642

)

NET ASSETS

107,625

127,573

CAPITAL AND RESERVES

Called up share capital

10

10

Retained earnings

107,615

127,563

107,625

127,573

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Income and Profit and Loss has not been delivered.

The financial statements were approved by the director and authorised for issue on 31 July 2026 and were signed by:

L Emirali - Director

1.	STATUTORY INFORMATION

Darwin Consult Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102

Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and

Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small

companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Going concern

The financial statements have been prepared on a going concern basis

Judgements

The preparation of the financial statements requires management to make judgements, estimates and

assumptions that affect the amounts reported. These estimates and judgements are continually reviewed

and are based on experience and other factors, including expectations of future events that are believed

to be reasonable under the circumstances.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss,

except that a change attributable to an item of income or expense recognised as other comprehensive

income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or

substantively enacted by the reporting date in the countries where the company operates and generates

taxable income.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Plant and machinery

-

33% on cost

Fixtures and fittings

-

25% on reducing balance

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Profit and Loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits.

Trade debtors

Trade debtors are amounts due from customers for services performed in the ordinary course of

business.

Trade debtors are recognised at the transaction price.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary

course of business from suppliers. Accounts payable are classified as current liabilities if the company

does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor

for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for

at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised at the transaction price

Leases

Leases in which substantially all the risks and rewards of ownership are retained by the lessor are

classified as operating leases. Payments made under operating leases are charged to profit or loss on a

straight-line basis over the period of the lease.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or

other resources received or receivable, net of the direct costs of issuing the equity instruments. If

payment is deferred and the time value of money is material, the initial measurement is on a present

value basis.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2024 - 1 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 November 2024

24,695

6,415

-

37,105

68,215

Additions

1,368

800

49,980

9,744

61,892

Disposals

(166

)

-

-

-

(166

)

At 31 October 2025

25,897

7,215

49,980

46,849

129,941

DEPRECIATION

At 1 November 2024

22,935

748

-

9,575

33,258

Charge for year

2,065

1,350

8,330

13,094

24,839

Eliminated on disposal

(152

)

-

-

-

(152

)

At 31 October 2025

24,848

2,098

8,330

22,669

57,945

NET BOOK VALUE

At 31 October 2025

1,049

5,117

41,650

24,180

71,996

At 31 October 2024

1,760

5,667

-

27,530

34,957

5.

DEBTORS

2025

2024

£

£

Amounts falling due within one year:

Other debtors

903

785

Amounts falling due after more than one year:

Trade debtors

18,180

15,240

Aggregate amounts

19,083

16,025

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Hire purchase contracts

2,915

-

Taxation and social security

7,465

7,956

Other creditors

1,944

1,734

12,324

9,690

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

34,764

-

Taxation and social security

10,645

19,718

45,409

19,718

8.	RELATED PARTY DISCLOSURES

During the year, total dividends of £56,000 were paid to the director .

At the balance sheet date, the company owed £314 (2024: £159) to Leon Emirali. No interest is charged on this loan, and there are no terms relating to the repayment of capital.

9.	ULTIMATE CONTROLLING PARTY

The ultimate controlling party is Leon Emirali and Liza Selley by virtue of their shareholding.