Registration number: 12365938

Darling Investments Limited

Contents

Statement of Financial Position	1 to 2
Notes to the Unaudited Financial Statements	3 to 7

Darling Investments Limited

Statement of Financial Position as at 31 December 2025

	Note	2025 £	2024 £
Fixed assets
Tangible assets	3	472,283	220,026
Investments	4	2	2
Other financial assets	5	1,097	1,097
		473,382	221,125
Current assets
Stocks		914,840	339,973
Debtors	6	1,739,658	1,734,608
Cash at bank and in hand		20,462	3,826
		2,674,960	2,078,407
Creditors: Amounts falling due within one year	7	(2,946,956)	(2,338,337)
Net current liabilities		(271,996)	(259,930)
Total assets less current liabilities		201,386	(38,805)
Creditors: Amounts falling due after more than one year	7	(312,350)	(24,221)
Net liabilities		(110,964)	(63,026)
Capital and reserves
Called up share capital		2	2
Retained earnings		(110,966)	(63,028)
Shareholders' deficit		(110,964)	(63,026)

Darling Investments Limited

Statement of Financial Position as at 31 December 2025

For the financial year ending 31 December 2025 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 accounts for the year in question in accordance with section 476; and
•	The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the directors have not delivered to the registrar a copy of the Statement of Comprehensive Income.

Approved and authorised by the Board on 18 September 2026 and signed on its behalf by:
 

......................................... Mr Scott Darling Director

(Registration number: 12365938)

Darling Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

1	General information

The company is a private company limited by share capital, incorporated in England and Wales.

The address of its registered office is:
Cwrt Evan Farm
Heol Adam
Gelligaer
Hengoed
CF82 8FU

These financial statements were authorised for issue by the Board on 18 September 2026.

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.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	20% reducing balance
Motor vehicles	20% reducing balance

Investments

Fixed asset investments are initially recorded at cost, and subsequently state at cost less any accumulated impairment losses.

Listed investments are measured at fair value with changes in fair value being recognised in profit or loss.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location.

Darling Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

Leases

Leases are classified as finance leases whenever the terms of the lease transfer substantially all the risks and rewards of ownership to the lessee.

Assets held under finance leases and hire purchase contracts are recognised at the lower of their fair value at inception of the lease and the present value of the minimum lease payments. These assets are depreciated on a straight-line basis over the shorter of the useful life of the asset and the lease term. The corresponding liability to the lessor is included in the statement of financial position.

Lease payments are apportioned between finance costs in the statement of comprehensive income and reduction of the lease obligation so as to achieve a constant periodic rate of interest on the remaining balance of the liability.

Darling Investments Limited

Notes to the Unaudited Financial Statements for the Year Ended 31 December 2025

3	Tangible assets

	Freehold property £	Plant and machinery £	Motor vehicles  £	Total £
Cost or valuation
At 1 January 2025	125,000	59,443	66,349	250,792
Additions	-	278,218	-	278,218
At 31 December 2025	125,000	337,661	66,349	529,010
Depreciation
At 1 January 2025	-	12,130	18,636	30,766
Charge for the year	-	16,418	9,543	25,961
At 31 December 2025	-	28,548	28,179	56,727
Carrying amount
At 31 December 2025	125,000	309,113	38,170	472,283
At 31 December 2024	125,000	47,313	47,713	220,026

4	Investments

	2025 £	2024 £
Investments in subsidiaries	2	2