Company Registration No. 14617935 (England and Wales)
Ddm Retail Ltd
Unaudited accounts
for the year ended 31 January 2026
Ddm Retail Ltd
Unaudited accounts
Contents
Ddm Retail Ltd
Company Information
for the year ended 31 January 2026
Director
Hao Jinxi Pan Yang
Company Number
14617935 (England and Wales)
Registered Office
3 Stan Mellor Close
Salford
Lancashire
M6 6QB
England
Accountants
Anthony Daniel Associates Ltd
10 Julian Place
London
E14 3AT
Ddm Retail Ltd
Statement of financial position
as at 31 January 2026
Called up share capital not paid
100
100
Cash at bank and in hand
4,553
8,442
Creditors: amounts falling due within one year
(8,323)
(7,279)
Net current (liabilities)/assets
(2,120)
2,813
Net (liabilities)/assets
(1,277)
3,513
Called up share capital
100
100
Profit and loss account
(1,377)
3,413
Shareholders' funds
(1,277)
3,513
For the year ending 31 January 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 27 August 2026 and were signed on its behalf by
Hao Jinxi Pan Yang
Director
Company Registration No. 14617935
Ddm Retail Ltd
Notes to the Accounts
for the year ended 31 January 2026
Ddm Retail Ltd is a private company, limited by shares, registered in England and Wales, registration number 14617935. The registered office is 3 Stan Mellor Close, Salford, Lancashire, M6 6QB, England.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
The accounts are presented in £ sterling.
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 and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Computer equipment
20% on cost
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws.
Deferred tax assets and liabilities are not discounted.
Ddm Retail Ltd
Notes to the Accounts
for the year ended 31 January 2026
4
Tangible fixed assets
Computer equipment
5
Creditors: amounts falling due within one year
2026
2025
Taxes and social security
2,767
292
Loans from directors
4,145
3,895
Allotted, called up and fully paid:
100 Ordinary shares of £1 each
100
100
7
Average number of employees
During the year the average number of employees was 1 (2025: 1).