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Registration number: 00937379

Downland Marketing Limited
Unaudited Financial Statements
31 December 2025

Downland Marketing Limited

Contents

Accountants' Report | 1
Balance Sheet | 2
Notes to the Unaudited Financial Statements | 4

Chartered Accountants' Report to the Board of Directors on the Preparation of the Unaudited Statutory Accounts of
Downland Marketing Limited
for the Year Ended 31 December 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Downland Marketing Limited for the year ended 31 December 2025 as set out on pages 2 to 7 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/regulation.

This report is made solely to the Board of Directors of Downland Marketing Limited, as a body, in accordance with the terms of our engagement letter dated 19 January 2023. Our work has been undertaken solely to prepare for your approval the accounts of Downland Marketing Limited and state those matters that we have agreed to state to the Board of Directors of Downland Marketing Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Downland Marketing Limited and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Downland Marketing Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Downland Marketing Limited. You consider that Downland Marketing Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Downland Marketing Limited. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

Dodd & Co Limited
Chartered Accountants
FIFTEEN Rosehill
Montgomery Way
Rosehill Estate
CARLISLE
CA1 2RW

17 March 2026

Downland Marketing Limited

(Registration number: 00937379)
Balance Sheet as at 31 December 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 1,579 | 2,416
Current assets |  |  |
Debtors | 5 | 348,404 | 398,984
Cash at bank and in hand |  | 379,123 | 538,464
|  | 727,527 | 937,448
Creditors: Amounts falling due within one year | 6 | (509,037) | (722,922)
Net current assets |  | 218,490 | 214,526
Total assets less current liabilities |  | 220,069 | 216,942
Provisions for liabilities |  | (162) | (317)
Net assets |  | 219,907 | 216,625
Capital and reserves |  |  |
Allotted, called up and fully paid share capital |  | 3,250 | 3,375
Share premium reserve |  | 8,419 | 8,419
Capital redemption reserve |  | 500 | 375
Other reserves |  | 2,478 | 2,478
Profit and loss account |  | 205,260 | 201,978
Total equity |  | 219,907 | 216,625

Downland Marketing Limited

(Registration number: 00937379)
Balance Sheet as at 31 December 2025 (continued)

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 Profit and Loss Account.

Approved and authorised by the Board on 17 March 2026 and signed on its behalf by:

.........................................

A W Rettie

Director

.........................................

T Davies

Director

Downland Marketing 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 & Wales.

The address of its registered office is:
Warwick Mill Business Centre
Warwick Bridge
CARLISLE
CA4 8RR

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A - 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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.
The company recognises revenue when the amount of revenue can be reliably measured; it is probable that future economic benefits will flow to the entity; and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Downland Marketing Limited

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

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The company apply a capitalisation threshold of £500. Expenditure on property, plant and equipment with an individual cost of less than £500 is charged to the profit and loss account in the period which it is incurred.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

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
Furniture, fittings and office equipment | 25% straight line

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for the sale of goods or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method where due after more than one year.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Downland Marketing Limited

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

3 | Staff numbers

The average number of persons employed by the company (including directors) during the year, was 13 (2024 - 11).

4 | Tangible assets

| Furniture, fittings and office equipment £ | Total £
Cost or valuation
At 1 January 2025 | 4,645 | 4,645
At 31 December 2025 | 4,645 | 4,645
Depreciation
At 1 January 2025 | 2,229 | 2,229
Charge for the year | 837 | 837
At 31 December 2025 | 3,066 | 3,066
Carrying amount
At 31 December 2025 | 1,579 | 1,579
At 31 December 2024 | 2,416 | 2,416

Downland Marketing Limited

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

5 | Debtors

| 2025 £ | 2024 £
Trade debtors | 330,662 | 387,736
Other debtors | 17,742 | 11,248
| 348,404 | 398,984

6 | Creditors

|  | 2025 £ | 2024 £
Due within one year |  |  |
Trade creditors |  | 398,193 | 464,482
Taxation and social security |  | 5,872 | 29,779
Corporation tax liability |  | 2,611 | 5,044
Other creditors |  | 102,361 | 223,617
|  | 509,037 | 722,922