DISTINCTIVE LONDON LIMITED


Director	Muhammad Jan Sakhizadeh


Registered Address	48 Great Russell Street
	London
	WC1B 3PA


Registered Number	12342266 (England and Wales)

Balance Sheet as at
31 December 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		52,688		58,948
Tangible assets	4		93,900		109,331
			146,588		168,279
Current assets
Debtors	5	500,055		458,377
Cash at bank and on hand		11,855		8
		511,910		458,385
Creditors amounts falling due within one year	6	(367,941)		(368,631)
Net current assets (liabilities)			143,969		89,754
Total assets less current liabilities			290,557		258,033
Creditors amounts falling due after one year			(20,848)		(26,323)
Net assets			269,709		231,710
Capital and reserves
Called up share capital			100		100
Profit and loss account			269,609		231,610
Shareholders' funds			269,709		231,710

The company was entitled to exemption from audit for this reporting period 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 their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.
The members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved and authorised for issue by the Director on 14 September 2026, and are signed on its behalf by:

Muhammad Jan Sakhizadeh
Director
Registered Company No. 12342266

DISTINCTIVE LONDON LIMITED

Notes to the Financial Statements
for the year ended 31 December 2025

1.	Accounting policies

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

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Turnover policy
	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 and from the rendering of services.

	Revenue from 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

Revenue from 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. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.

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

	Foreign currency translation
	Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

Foreign currency translation

Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Straight line (years)
	Plant and machinery	10
	Fixtures and fittings	4

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

	Government grants or assistance
	Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute. Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towardsgeneral activities of the entity over a specific period are recognised in the profit and loss account over that period. Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned. All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.

Government grants or assistance

Government grants are recognised in the profit and loss account in an appropriate manner that
matches them with the expenditure towards which they are intended to contribute.

Grants for immediate financial support or to cover costs already incurred are recognised
immediately in the profit and loss account. Grants towardsgeneral activities of the entity over a
specific period are recognised in the profit and loss account over that period.

Grants towards fixed assets are recognised over the expected useful lives of the related assets
and are treated as deferred income and released to the profit and loss account over the useful life
of the asset concerned.

All grants in the profit and loss account are recognised when all conditions for receipt have been
complied with.

2.	Average number of employees


		2025		2024
	Average number of employees during the year	0		1

3.	Intangible assets

		Total
		£
	Cost or valuation
	At 01 January 25	62,600
	At 31 December 25	62,600
	Amortisation and impairment
	At 01 January 25	3,652
	Charge for year	6,260
	At 31 December 25	9,912
	Net book value
	At 31 December 25	52,688
	At 31 December 24	58,948

4.	Tangible fixed assets

		Total
		£
	Cost or valuation
	At 01 January 25	142,906
	At 31 December 25	142,906
	Depreciation and impairment
	At 01 January 25	33,575
	Charge for year	15,431
	At 31 December 25	49,006
	Net book value
	At 31 December 25	93,900
	At 31 December 24	109,331

5.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	108,456	128,741
Other debtors	234,458	228,500
Called up share capital not paid, current asset	100	100
Prepayments and accrued income	157,041	101,036
Total	500,055	458,377


	Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.

6.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	91,333	109,552
Bank borrowings and overdrafts	60,056	65,056
Amounts owed to related parties	6,593	11,593
Taxation and social security	31,336	23,807
Other creditors	178,623	158,623
Total	367,941	368,631


	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.