Darwill Limited - Filleted accounts

Registered number

06805927

Darwill Limited

Filleted Accounts

31 January 2026

Darwill Limited
Registered number:		06805927
Balance Sheet
as at 31 January 2026

Notes			2026			2025
£				£
Fixed assets
Tangible assets	3		38,479			17,560

Current assets
Stocks		500			500
Debtors	4	104,713			391,238
Cash at bank and in hand		191,807			91,459
		297,020			483,197

Creditors: amounts falling due within one year	5	(140,174)			(257,481)

Net current assets			156,846			225,716

Net assets			195,325			243,276

Capital and reserves
Called up share capital			2			2
Profit and loss account			195,323			243,274

Shareholders' funds			195,325			243,276

The directors are satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The members have not required the company to obtain an audit in accordance with section 476 of the Act.
The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.




K L Allington
Director
Approved by the board on 21 September 2026

Darwill Limited
Notes to the Accounts
for the year ended 31 January 2026


1	Accounting policies

	Basis of preparation
	The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).

	Turnover
	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. 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.

	Tangible fixed assets
	Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:


	Leasehold land and buildings	over the lease term
	Plant and machinery	25% reducing balance
	Fixtures, fittings, tools and equipment	25% reducing balance

	Stocks
	Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first in first out method. The carrying amount of stock sold is recognised as an expense in the period in which the related revenue is recognised.

	Debtors
	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.

	Creditors
	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.


2	Employees			2026		2025
Number					Number

	Average number of persons employed by the company			5		5


3	Tangible fixed assets
		Plant and machinery etc		Motor vehicles		Total
£			£		£
	Cost
	At 1 February 2025	3,942		95,985		99,927
	Additions	-		33,745		33,745
	At 31 January 2026	3,942		129,730		133,672

	Depreciation
	At 1 February 2025	3,590		78,777		82,367
	Charge for the year	88		12,738		12,826
	At 31 January 2026	3,678		91,515		95,193

	Net book value
	At 31 January 2026	264		38,215		38,479
	At 31 January 2025	352		17,208		17,560


4	Debtors			2026		2025
£					£

	Trade debtors			104,713		391,238


5	Creditors: amounts falling due within one year			2026		2025
£					£

	Trade creditors			56,914		81,433
	Taxation and social security costs			23,260		96,048
	Other creditors			60,000		80,000
				140,174		257,481


6	Related party transactions

	Included in other creditors are amounts owed to directors of £60,000 (2025 : £80,000).


7	Controlling party

	The company is controlled by Mr K Allington and Mrs W Allington.


8	Other information

	Darwill Limited is a private company limited by shares and incorporated in England. Its registered office is:
	Unit 10 Rockingham Bus Park
	Rockingham Row
	Birdwell
	Barnsley
	S70 5TW