Darwin Innovation Group Ltd

	Page
Balance Sheet	1—2
Notes to the Financial Statements	3—5

Registered number: 07854187

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Intangible Assets	4		86,658		86,658
Tangible Assets	5		128,466		16,604

			215,124		103,262
CURRENT ASSETS
Debtors	6	348,707		360,719
Cash at bank and in hand		911,963		770,875

		1,260,670		1,131,594
Creditors: Amounts Falling Due Within One Year	7	(121,821 )		(169,913 )

NET CURRENT ASSETS (LIABILITIES)			1,138,849		961,681

TOTAL ASSETS LESS CURRENT LIABILITIES			1,353,973		1,064,943

NET ASSETS			1,353,973		1,064,943

CAPITAL AND RESERVES
Called up share capital	8		1,000		1,000
Profit and Loss Account			1,352,973		1,063,943

SHAREHOLDERS' FUNDS			1,353,973		1,064,943

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Darwin Innovation Group Ltd

Balance Sheet (continued)

As At 31 August 2025

For the year ending 31 August 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.

On behalf of the board

Ms Daniela Petrovic

Director

26 May 2026

The notes on pages 3 to 5 form part of these financial statements.

1. General Information

Darwin Innovation Group Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 07854187 . The registered office is 21 William Lucy Way, Oxford, England, OX2 6EQ.

2. Accounting Policies

2.1. Basis of Preparation of Financial Statements

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

2.2. 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 is reduced for estimated customer returns, rebates and other similar allowances.

Sale of goods

Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.

Rendering of services

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. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

2.3. Intangible Fixed Assets and Amortisation - Other Intangible

Other intangible assets are .... It is amortised to the profit and loss account over its estimated economic life of .... years.

2.4. Tangible Fixed Assets and Depreciation

Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:

Plant & Machinery	25% R.D.B Method
Motor Vehicles	25% R.D.B Method
Fixtures & Fittings	25% R.D.B Method
Computer Equipment	25% R.D.B Method

2.5. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.6. Taxation

Income tax expense represents the sum of the tax currently payable and deferred tax.

The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.

Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.

...CONTINUED

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Darwin Innovation Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

2.6. Taxation - continued

Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.

Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 4 (2024: 8)

4. Intangible Assets

	Other
	£
Cost
As at 1 September 2024	86,658

As at 31 August 2025	86,658

Net Book Value
As at 31 August 2025	86,658

As at 1 September 2024	86,658

5. Tangible Assets

	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£
Cost
As at 1 September 2024	87,693	64,180	54,054	205,927
Additions	140,489	8,876	8,881	158,246

As at 31 August 2025	228,182	73,056	62,935	364,173

Depreciation
As at 1 September 2024	119,322	39,282	30,719	189,323
Provided during the period	27,309	8,444	10,631	46,384

As at 31 August 2025	146,631	47,726	41,350	235,707

Net Book Value
As at 31 August 2025	81,551	25,330	21,585	128,466

As at 1 September 2024	(31,629 )	24,898	23,335	16,604

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Darwin Innovation Group Ltd

Notes to the Financial Statements (continued)

For The Year Ended 31 August 2025

6. Debtors

	2025	2024
	£	£
Due within one year
Trade debtors	-	18,000
Other debtors	348,707	342,719

	348,707	360,719

7. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	23,052	13,756
Bank loans and overdrafts	1,131	389
Amounts owed to group undertakings	-	27,361
Other creditors	3,838	26,482
Taxation and social security	93,800	101,925

	121,821	169,913

8. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	1,000	1,000

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