Docker Fermentation Ltd

Docker Fermentation Ltd
Contents Page
For the year ended 31 March 2026

Accountants' Report	1
Statement of Financial Position	2
Notes to the Financial Statements	3

Docker Fermentation Ltd Accountants' Report For the year ended 31 March 2026
Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Docker Fermentation Ltd for the year ended 31 March 2026 In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Docker Fermentation Ltd for the year ended 31 March 2026 which comprise of 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 companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Docker Fermentation Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Docker Fermentation Ltd and state those matters that we have agreed to state to the Board of Directors of Docker Fermentation Ltd, 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 Docker Fermentation Ltd and its Board of Directors as a body for our work or for this report. It is your duty to ensure that Docker Fermentation Ltd 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 Docker Fermentation Ltd. You consider that Docker Fermentation Ltd 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 Docker Fermentation Ltd. 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 for the year ended 31 March 2026. .................................................... Chawton Hector 2 Maules Gardens Bristol Avon BS34 8AN 10 August 2026 1

Docker Fermentation Ltd
Accountants' Report
For the year ended 31 March 2026

Chartered Accountants' report to the board of directors on the preparation of the unaudited statutory accounts of Docker Fermentation Ltd for the year ended 31 March 2026

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Docker Fermentation Ltd for the year ended 31 March 2026 which comprise of 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 companys 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, we are subject to its ethical and other professional requirements which are detailed at www.icaew.com/en/members/regulations-standards-and-guidance This report is made solely to the Board of Directors of Docker Fermentation Ltd, as a body, in accordance with the terms of our engagement letter.

Our work has been undertaken solely to prepare for your approval the accounts of Docker Fermentation Ltd and state those matters that we have agreed to state to the Board of Directors of Docker Fermentation Ltd, 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 Docker Fermentation Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Docker Fermentation Ltd 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 Docker Fermentation Ltd. You consider that Docker Fermentation Ltd 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 Docker Fermentation Ltd. 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 for the year ended 31 March 2026.

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

Chawton Hector
2 Maules Gardens
Bristol
Avon
BS34 8AN

10 August 2026

1

Docker Fermentation Ltd
Statement of Financial Position
As at 31 March 2026

	Notes	2026 £	2025 £
Fixed assets
Tangible fixed assets	3	132,846	98,973
Investments	4	1,684	2,790
		134,530	101,763
Current assets
Debtors: amounts falling due within one year		60,753	51,716
Cash at bank and in hand		68,056	88,763
		128,809	140,479
Creditors: amount falling due within one year		(67,137)	(42,737)
Net current assets		61,672	97,742

Total assets less current liabilities		196,202	199,505
Creditors: amount falling due after more than one year		(46,589)	(86,444)
Net assets		149,613	113,061

Capital and reserves
Called up share capital	5	20	20
Profit and loss account		149,593	113,041
Shareholders' funds		149,613	113,061

For the year ended 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 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the board of directors on 10 August 2026 and were signed on its behalf by:

-------------------------------
P Nelson
Director

2

Docker Fermentation Ltd
Notes to the Abridged Financial Statements
For the year ended 31 March 2026

General Information

Docker Fermentation Ltd is a private company, limited by shares, registered in England and Wales, registration number 10077063, registration address Unit F Kingsmead, Park Farm, Folkestone, Kent, CT19 5EU.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

The accounts have been prepared under the historical cost convention and in accordance with FRS 102, the Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by Section 1A of the standard)

Turnover

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

Operating lease rentals

Rentals payable under operating leases are charged against income on a straight line basis over the lease term.

Taxation

Taxation represents the sum of tax currently payable and deferred tax. Tax is recognised in the statement of income, except to the extent that it relates to items recognised in other comprehensive income or directly in capital and reserves.
The company’s liability for current tax is calculated using the tax rates and laws that have been enacted or substantively enacted at the reporting date.
Current and deferred tax assets and liabilities are not discounted

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:

Fixtures and Fittings	25% Straight Line
Motor Vehicles	50% Straight Line
Plant and Machinery	33% Straight Line

Fixed asset investments

Fixed asset investments are stated at cost less provision for any permanent diminution in value.

2.	Average number of employees Average number of employees during the year was 10 (2025 : 10).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Fixtures and Fittings	Computer Equipment	Total
	£	£	£	£	£
At 01 April 2025	227,439	14,200	18,124	2,075	261,838
Additions	39,371	-	4,498	543	44,412
Disposals	-	(11,750)	-	-	(11,750)
At 31 March 2026	266,810	2,450	22,622	2,618	294,500
Depreciation
At 01 April 2025	129,034	14,200	18,124	1,507	162,865
Charge for year	9,968	-	526	45	10,539
On disposals	-	(11,750)	-	-	(11,750)
At 31 March 2026	139,002	2,450	18,650	1,552	161,654
Net book values
Closing balance as at 31 March 2026	127,808	-	3,972	1,066	132,846
Opening balance as at 01 April 2025	98,405	-	-	568	98,973

4.

Investments

Cost	Other investments other than loans	Total
	£	£
At 01 April 2025	5,023	5,023
Additions	-	-
Disposals	-	-
Revaluations	(3,339)	(3,339)
At 31 March 2026	1,684	1,684

5.

Share Capital

Allotted, called up and fully paid	2026 £	2025 £
18 A Ordinary shares of £1.00 each	18	18
2 B Ordinary shares of £1.00 each	2	2
	20	20

3

Registered Number: 10077063
England and Wales
DOCKER FERMENTATION LTD

Abridged Accounts

Period of accounts Start date: 01 April 2025 End date: 31 March 2026