Company No: 06757755 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	31.03.2026		31.03.2025
		£		£
Fixed assets
Tangible assets	4	83,454		3,543
		83,454		3,543
Current assets
Stocks		15,000		39,635
Debtors	5	130,236		36,409
Cash at bank and in hand		220,364		180,390
		365,600		256,434
Creditors: amounts falling due within one year	6	( 311,562)		( 216,273)
Net current assets		54,038		40,161
Total assets less current liabilities		137,492		43,704
Creditors: amounts falling due after more than one year	7	0		( 6,500)
Provision for liabilities		( 15,857)		( 673)
Net assets		121,635		36,531
Capital and reserves
Called-up share capital	8	10		10
Profit and loss account		121,625		36,521
Total shareholders' funds		121,635		36,531

For the financial year ending 31 March 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 financial statements for the financial year 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 financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Earth Wrights Limited (registered number: 06757755) were approved and authorised for issue by the Board of Directors on 17 July 2026. They were signed on its behalf by:

Mr M I Renouard Director

Mr M T D Jones Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial year and to the preceding financial period, unless otherwise stated.

General information and basis of accounting

Earth Wrights Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Woodlands Yard, Dartington, Totnes, TQ9 6NS, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Balance Sheet and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Turnover

Turnover is stated net of VAT and trade discounts and is recognised when the significant risks and rewards are considered to have been transferred to the buyer. Revenue from services is recognised as they are delivered.

Employee benefits

Defined contribution schemes
Payments to defined contribution retirement benefit schemes are charged as an expense as they fall due.

Taxation

Current tax
Current tax is provided at amounts expected to be paid (or recoverable) using the tax rates and laws that have been enacted or substantively enacted at the Balance Sheet date.

Deferred tax
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the Company's financial statements. Deferred tax is provided in full on timing differences which result in an obligation to pay more or less tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on tax rates and laws substantively enacted at the balance sheet date. Deferred tax assets and liabilities are not discounted.

Intangible assets

Intangible assets are stated at cost or valuation, net of amortisation and any provision for impairment. Amortisation is provided on all intangible assets at rates to write off the cost or valuation of each asset over its expected useful life as follows:

Website costs

10 years straight line

Tangible fixed assets

Tangible fixed assets are stated at cost or valuation, net of depreciation and any provision for impairment. Depreciation is provided on all tangible fixed assets, other than investment property and freehold land, at rates calculated to write off the cost or valuation, less estimated residual value, of each asset on a straight-line basis over its expected useful life, as follows:

Plant and machinery	5 years straight line
Vehicles	5 years straight line
Fixtures and fittings	5 years straight line

Residual value represents the estimated amount which would currently be obtained from disposal of an asset, after deducting estimated costs of disposal, if the asset were already of the age and in the condition expected at the end of its useful life.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to sell, which is equivalent to the net realisable value.

Cash and cash equivalents

Cash and cash equivalents are basic financial assets and include cash in hand, deposits held at call with banks, other short-term liquid investments with original maturities of three months or less, and bank overdrafts. Bank overdrafts are shown within borrowings in creditors: amounts falling due within one year.

Government grants

Government grants are recognised based on the accrual model and are measured at the fair value of the asset received or receivable. Grants are classified as relating either to revenue or to assets. Grants relating to revenue are recognised in income over the period in which the related costs are recognised. Grants relating to assets are recognised over the expected useful life of the asset. Where part of a grant relating to an asset is deferred, it is recognised as deferred income.

Provisions

Provisions are recognised when the Company has a present obligation (legal or constructive) as a result of a past event, it is probable that the Company will be required to settle that obligation and a reliable estimate can be made of the amount of the obligation.

The amount recognised as a provision is the best estimate of the consideration required to settle the present obligation at the Balance Sheet date, taking into account the risks and uncertainties surrounding the obligation. Where a provision is measured using the cash flows estimated to settle the present obligation, its carrying amount is the present value of those cash flows (when the effect of the time value of money is material).

When some or all of the economic benefits required to settle a provision are expected to be recovered from a third party, a receivable is recognised as an asset if it is virtually certain that reimbursement will be received and the amount of the receivable can be measured reliably.

2. Employees

	Year ended 31.03.2026		Period from 01.12.2023 to 31.03.2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	16		14

3. Intangible assets

	Website costs		Total
	£		£
Cost
At 01 April 2025	7,900		7,900
At 31 March 2026	7,900		7,900
Accumulated amortisation
At 01 April 2025	7,900		7,900
At 31 March 2026	7,900		7,900
Net book value
At 31 March 2026	0		0
At 31 March 2025	0		0

4. Tangible assets

	Plant and machinery		Vehicles		Fixtures and fittings		Total
	£		£		£		£
Cost
At 01 April 2025	37,143		59,088		17,483		113,714
Additions	65,382		10,850		24,964		101,196
At 31 March 2026	102,525		69,938		42,447		214,910
Accumulated depreciation
At 01 April 2025	34,218		59,088		16,865		110,171
Charge for the financial year	13,659		2,172		5,454		21,285
At 31 March 2026	47,877		61,260		22,319		131,456
Net book value
At 31 March 2026	54,648		8,678		20,128		83,454
At 31 March 2025	2,925		0		618		3,543

5. Debtors

	31.03.2026		31.03.2025
	£		£
Trade debtors	122,762		31,842
Other debtors	7,474		4,567
	130,236		36,409

6. Creditors: amounts falling due within one year

	31.03.2026		31.03.2025
	£		£
Bank loans	6,500		37,883
Trade creditors	114,146		62,630
Amounts owed to directors	7,423		20,923
Accruals and deferred income	51,250		8,250
Taxation and social security	95,464		73,885
Other creditors	36,779		12,702
	311,562		216,273

7. Creditors: amounts falling due after more than one year

	31.03.2026		31.03.2025
	£		£
Bank loans	0		6,500

There are no amounts included above in respect of which any security has been given by the small entity.

8. Called-up share capital

	31.03.2026		31.03.2025
	£		£
Allotted, called-up and fully-paid
10 Ordinary shares of £ 1.00 each	10		10