Company No: 08745923 (England and Wales)

Contents

• Balance Sheet
• Notes to the Financial Statements

	Note	2026		2025
		£		£
Fixed assets
Tangible assets	4	4,318		5,397
		4,318		5,397
Current assets
Stocks		15,153		22,982
Debtors	5	3,593		3,332
Cash at bank and in hand		97,822		94,238
		116,568		120,552
Creditors: amounts falling due within one year	6	( 84,251)		( 87,773)
Net current assets		32,317		32,779
Total assets less current liabilities		36,635		38,176
Net assets		36,635		38,176
Capital and reserves
Called-up share capital	7	40		40
Profit and loss account		36,595		38,136
Total shareholders' funds		36,635		38,176

For the financial year ending 31 January 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 Profit and Loss Account has not been delivered.

The financial statements of Dartmoor Distillery Limited (registered number: 08745923) were approved and authorised for issue by the Board of Directors on 30 July 2026. They were signed on its behalf by:

Mr J G Lawton Director

Ms R Coe 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 year, unless otherwise stated.

General information and basis of accounting

Dartmoor Distillery 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:
Sigma House
Oak View Close
Edginswell Park
Torquay
TQ2 7FF
The principal place of business is:
The Maltings
Teign Road
Newton abbot
TQ12 4AA
The financial statements have been prepared under the historical cost convention, modified to include the revaluation
of freehold properties and to include investment properties and certain items at fair value, and in accordance with
Section lA 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 £.atements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

In the opinion of the directors, the company has sufficient working capital within existing facilities to continue to trade for the foreseeable future, and therefore the financial statements have been prepared on a going concern basis.

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. Turnover from the sale of goods is recognised when the goods are physically delivered to the customer.

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:

Computer software

3 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 and reducing balance basis over its expected useful life, as follows:

Leasehold improvements	5 years straight line
Fixtures and fittings	20 % reducing balance

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. Cost is calculated using the FIFO (first-in, first-out) method. Provision is made for obsolete, slow-moving or defective items where appropriate.

Financial instruments

Financial assets and financial liabilities are recognised when the Company becomes a party to the contractual provisions of the instrument.

Financial liabilities and equity instruments are classified according to the substance of the contractual arrangements entered into. An equity instrument is any contract that evidences a residual interest in the assets of the Company after deducting all of its liabilities.

Financial assets and liabilities are only offset in the Balance Sheet when, and only when there exists a legally enforceable right to set off the recognised amounts and the Company intends either to settle on a net basis, or to realise the asset and settle the liability simultaneously.

Basic financial assets
Basic financial assets receivable within one year, such as trade debtors and bank balances, are measured at transaction price less any impairment.

Basic financial assets receivable within more than one year are measured at amortised cost less any impairment.

Basic financial liabilities
Basic financial liabilities that have no stated interest rate and are payable within one year, such as trade creditors, are measured at transaction price.

Other basic financial liabilities are measured at amortised cost.

2. Employees

	2026		2025
	Number		Number
Monthly average number of persons employed by the Company during the year, including directors	0		0

3. Intangible assets

	Computer software		Total
	£		£
Cost
At 01 February 2025	4,630		4,630
At 31 January 2026	4,630		4,630
Accumulated amortisation
At 01 February 2025	4,630		4,630
At 31 January 2026	4,630		4,630
Net book value
At 31 January 2026	0		0
At 31 January 2025	0		0

4. Tangible assets

	Leasehold improve- ments		Fixtures and fittings		Total
	£		£		£
Cost
At 01 February 2025	6,177		28,221		34,398
At 31 January 2026	6,177		28,221		34,398
Accumulated depreciation
At 01 February 2025	6,177		22,824		29,001
Charge for the financial year	0		1,079		1,079
At 31 January 2026	6,177		23,903		30,080
Net book value
At 31 January 2026	0		4,318		4,318
At 31 January 2025	0		5,397		5,397

5. Debtors

	2026		2025
	£		£
Trade debtors	2,626		2,537
Prepayments	424		424
Corporation tax	0		371
Other debtors	543		0
	3,593		3,332

6. Creditors: amounts falling due within one year

	2026		2025
	£		£
Bank overdrafts	129		0
Trade creditors	599		616
Amounts owed to directors	80,322		80,422
Accruals	1,730		1,650
Deferred tax liability	836		1,349
Other taxation and social security	635		3,558
Other creditors	0		178
	84,251		87,773

7. Called-up share capital

	2026		2025
	£		£
Allotted, called-up and fully-paid
4 Ordinary shares of £ 10.00 each	40		40

8. Financial commitments

Commitments

The total amount of financial commitments not included in the balance sheet related to rent is £5,088 (2025- £5,048).