Downriver Limited

Downriver Limited Accountants' Report For the year ended 30 April 2026
Accountants report You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year. In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us. We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts. Grace Bellairs Accountants Ltd 30 April 2026 .................................................... Grace Bellairs Accountants Ltd 27 Leith Hill Orpington Kent BR5 2RS 21 May 2026 2

Downriver Limited
Accountants' Report
For the year ended 30 April 2026

Accountants report
You consider that the company is exempt from an audit for the year ended 30 April 2026 . You have acknowledged, on the balance sheet, your responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts. These responsibilities include preparing accounts that give a true and fair view of the state of affairs of the company at the end of the financial year and of its profit or loss for the financial year.
In accordance with your instructions, we have prepared the accounts which comprise the Profit and Loss Account, the Statement of Comprehensive Income, the Balance Sheet, the Statement of Changes in Equity and the related notes from the accounting records of the company and on the basis of information and explanations you have given to us.
We have not carried out an audit or any other review, and consequently we do not express any opinion on these accounts.
Grace Bellairs Accountants Ltd
30 April 2026

....................................................
Grace Bellairs Accountants Ltd
27 Leith Hill
Orpington
Kent
BR5 2RS
21 May 2026

Registered Number: 14028429 Downriver Limited
Statement of Financial Position
As at 30 April 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	1,508	2,788
		1,508	2,788
Current assets
Stocks	4	308,829	160,669
Debtors	5	78,466	70,505
Cash at bank and in hand		165,245	144,125
		552,540	375,299
Creditors: amount falling due within one year	6	(188,071)	(118,341)
Net current assets		364,469	256,958

Total assets less current liabilities		365,977	259,746
Creditors: amount falling due after more than one year	7	25,094	2,000
Accruals and deferred income		(364,450)	(202,250)
Provisions for liabilities	8	(353)	(348)
Net assets		26,268	59,148

Capital and reserves
General Reserves	9	0	3,248
Profit and loss account		26,268	55,900
Shareholders' funds		26,268	59,148

For the year ended 30 April 2026 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.
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.

These 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 income statement has not been delivered to the Registrar of Companies.

The financial statements were approved by the board of directors on 21 May 2026 and were signed on its behalf by:

-------------------------------
Callum Jack Mackeonis
Director

Downriver Limited
Notes to the Financial Statements
For the year ended 30 April 2026

General Information

Downriver Limited is a private company, limited by shares, registered in England and Wales, registration number 14028429, registration address Grabex Business Centre, Second Floor, Murray Road, Orpington, Kent, BR5 3QY.

The presentation currency is £ sterling.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 Section 1A, 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

The financial statements are prepared in sterling which is the functional currency of the company.

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rate of exchange ruling at the statement of financial position date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All foreign exchange differences are included in the income statement.

Dividends

Proposed dividends are only included as liabilities in the statement of financial position when their payment has been approved by the shareholders prior to the statement of financial position date.
Dividends for the year totalled £468,896.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Computer Equipment

5 Straight Line

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

Provisions

Provisions are recognised when the company has a present obligation as a result of a past event which it is more probable than not will result in an outflow of economic benefits that can be reasonably estimated.

2.	Average number of employees Average number of employees during the year was 7 (2025 : 4).

Tangible fixed assets

Cost or valuation	Computer Equipment	Total
	£	£
At 01 May 2025	-	-
Additions	3,840	3,840
Disposals	-	-
At 30 April 2026	3,840	3,840
Depreciation
At 01 May 2025	-	-
Charge for year	2,332	2,332
On disposals	-	-
At 30 April 2026	2,332	2,332
Net book values
Closing balance as at 30 April 2026	1,508	1,508
Opening balance as at 01 May 2025	2,788	2,788

Stocks

	2026 £		2025 £
Stocks	308,829		160,669
	308,829		160,669

Debtors: amounts falling due within one year

	2026 £	2025 £
Trade Debtors	54,740	25,760
Prepayments & Accrued Income	8,165	29,967
Amazon Reserved Balances (LMB) (LMB9)	67	0
Amazon Split Month Rollovers (LMB9A)	1,671	1,138
eBay Split Month Rollovers (LMB46)	45	80
Rental Deposit (772)	13,560	13,560
Shopify Gateway Clearing (LMB39)	35	0
Shopify Split Month Rollovers (LMB37)	183	0
	78,466	70,505

Creditors: amount falling due within one year

	2026 £	2025 £
Trade Creditors	6,752	0
Corporation Tax	137,075	77,206
PAYE & Social Security	1,637	5,043
Other Creditors	3	1
Amazon Sales Tax (LMB7)	0	0
Amazon SE - Clearing Account (657)	(21)	0
EU VAT Liability	(2,108)	(5,716)
VAT Control	44,733	41,807
	188,071	118,341

Creditors: amount falling due after more than one year

	2026 £		2025 £
Colla LIMITED - Loan Account (838)	(25,094)		(2,000)
	(25,094)		(2,000)

Provisions for liabilities

	2026 £		2025 £
Pension Provisions	353		348
	353		348

General Reserves

	2026 £		2025 £
General Reserve	0		3,248
	0		3,248


Registered Number: 14028429
England and Wales
DOWNRIVER LIMITED

Unaudited Financial Statements

Period of accounts Start date: 01 May 2025 End date: 30 April 2026