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REGISTERED NUMBER: 05650083 (England and Wales)

Unaudited Financial Statements for the Year Ended 30 April 2025

for

Dernwood Farms Limited

| Dernwood Farms Limited (Registered number: 05650083) |

Contents of the Financial Statements

for the Year Ended 30 April 2025

Page |

| Company Information | 1 |

| Balance Sheet | 2 |

| Notes to the Financial Statements | 4 |

| Dernwood Farms Limited |

Company Information

for the Year Ended 30 April 2025

| DIRECTORS: | Mr C R L Bannister

| Mrs E C Brown

| Mr A J L Bannister

| SECRETARY: | Mrs J E A Bannister

| REGISTERED OFFICE: | Wilson House

| 48 Brooklyn Road

| Seaford

| East Sussex

| BN25 2DX

| REGISTERED NUMBER: | 05650083 (England and Wales)

| ACCOUNTANTS: | Swindells LLP

| Chartered Accountants

| Atlantic House

| 8 Bell Lane

| Bellbrook Industrial Estate

| Uckfield

| East Sussex

| TN22 1QL

| Dernwood Farms Limited (Registered number: 05650083) |

Balance Sheet

30 April 2025

| 2025 | 2024 |

| Notes | £ | £ | £ | £ |

FIXED ASSETS

Tangible assets | 4 | 698 |  | 3,148 |  |

CURRENT ASSETS

Debtors | 5 | 28,961 |  | 28,718 |  |

Cash at bank | 1,109 |  | 504 |  |

30,070 |  | 29,222 |  |

CREDITORS

Amounts falling due within one year | 6 | 30,994 |  | 31,686 |  |

NET CURRENT LIABILITIES | (924 | ) | (2,464 | ) |

TOTAL ASSETS LESS CURRENT LIABILITIES | (226 | ) | 684 |  |

PROVISIONS FOR LIABILITIES | 111 |  | 263 |  |

NET (LIABILITIES)/ASSETS | (337 | ) | 421 |  |

CAPITAL AND RESERVES

Called up share capital | 7 | 100 |  | 100 |  |

Retained earnings | (437 | ) | 321 |  |

SHAREHOLDERS' FUNDS | (337 | ) | 421 |  |

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

| Dernwood Farms Limited (Registered number: 05650083) |

Balance Sheet - continued

30 April 2025

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 27 January 2026 and were signed on its behalf by:

Mr C R L Bannister - Director

| Dernwood Farms Limited (Registered number: 05650083) |

Notes to the Financial Statements

for the Year Ended 30 April 2025

1. | STATUTORY INFORMATION

| Dernwood Farms Limited 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.

| The presentation currency of the financial statements is the Pound Sterling (£).

2. | ACCOUNTING POLICIES

| Basis of preparing the financial statements

| These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

| Turnover

| Turnover represents amounts chargeable, net of value added tax, in respect of the sale of goods and services to customers and is recognised when the company obtains, through performance under contract, the right to consideration for those goods and services.

| Tangible fixed assets

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

| Improvements to property | - | 20% on cost

| Plant and machinery | - | 25% on reducing balance

| Computer equipment | - | 33% on cost

| Taxation

| Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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.

| Dernwood Farms Limited (Registered number: 05650083) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

2. | ACCOUNTING POLICIES - continued

| 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.

| Going concern

| These financial statements have been prepared on a going concern basis notwithstanding the deficiency of net assets shown on the Balance Sheet. The company is reliant upon its directors for financial support and they have indicated that they will continue to do so for at least twelve months from the date of approval of these financial statements.

3. | EMPLOYEES AND DIRECTORS

| The average number of employees during the year was 3 (2024 - 3 ) .

4. | TANGIBLE FIXED ASSETS

| Improvements |

| to |  | Plant and |  | Computer |

| property |  | machinery |  | equipment |  | Totals

£ | £ | £ | £ |

| COST

| At 1 May 2024

| and 30 April 2025 | 43,304 |  | 10,809 |  | 876 |  | 54,989 |  |

| DEPRECIATION

| At 1 May 2024 | 40,762 |  | 10,580 |  | 499 |  | 51,841 |  |

| Charge for year | 2,204 |  | 57 |  | 189 |  | 2,450 |  |

| At 30 April 2025 | 42,966 |  | 10,637 |  | 688 |  | 54,291 |  |

| NET BOOK VALUE

| At 30 April 2025 | 338 |  | 172 |  | 188 |  | 698 |  |

| At 30 April 2024 | 2,542 |  | 229 |  | 377 |  | 3,148 |  |

| Dernwood Farms Limited (Registered number: 05650083) |

Notes to the Financial Statements - continued

for the Year Ended 30 April 2025

5. | DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade debtors | 260 |  | 222 |  |

| Other debtors | 28,701 |  | 28,496 |  |

28,961 |  | 28,718 |  |

6. | CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR |

2025 | 2024 |

£ | £ |

| Trade creditors | 450 |  | 604 |  |

| Taxation and social security | 11,483 |  | 12,548 |  |

| Other creditors | 19,061 |  | 18,534 |  |

30,994 |  | 31,686 |  |

7. | CALLED UP SHARE CAPITAL

| Allotted, issued and fully paid:

| Number: | Class: | Nominal | 2025 | 2024 |

| value: | £ | £ |

| 100 | Ordinary | £1 | 100 |  | 100 |  |

8. | RELATED PARTY DISCLOSURES

| At the balance sheet date the company owed the shareholders the aggregate sum of £15,167 (2024: £14,786). These loans are unsecured, interest free and repayable on demand.

| At the balance sheet date, a Limited Liability Partnership (LLP), in which some of the company's shareholders are also members, owed the company £28,157 (2024 - £28,157). This balance is unsecured, interest free and repayable on demand.

| During the year the company did not pay dividends to its directors (2024 - £NIL).