Registration number: 05684750

Danum Farming Limited

Contents

Balance Sheet	1
Notes to the Financial Statements	2 to 4

Danum Farming Limited

(Registration number: 05684750)

Balance Sheet as at 31 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	3	71,038	273,035
Current assets
Debtors	4	72,000	121,282
Investments		1	1
Cash at bank and in hand		130,010	226,880
		202,011	348,163
Creditors: Amounts falling due within one year	5	(3,184)	(62,891)
Net current assets		198,827	285,272
Total assets less current liabilities		269,865	558,307
Provisions for liabilities		(17,760)	(68,259)
Net assets		252,105	490,048
Capital and reserves
Called up share capital		20,000	20,000
Retained earnings		232,105	470,048
Shareholders' funds		252,105	490,048

For the financial period ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

•	The members have not required the company to obtain an audit of its accounts for the period in question in accordance with section 476; and
•	The director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been delivered in accordance with the provisions applicable to companies subject to the small companies regime and the option not to file the Director's Report and the Profit and Loss Account has been taken.

These financial statements, which have been prepared in accordance with the special provisions relating to companies subject to the small companies regime within Part 15 of the Companies Act 2006 and in accordance with the provisions of FRS 102 Section 1A Small Entities, were approved and authorised for issue by the director on 5 October 2026
 

......................................... Mr R A Smith Director

Danum Farming Limited

Notes to the Financial Statements for the Period from 1 July 2025 to 31 March 2026

1	Accounting policies

Statutory information

Danum Farming Limited is a private company, limited by shares, domiciled in England and Wales, company number 05684750. The registered office is at Barnburgh Grange, Melton Mill Lane, High Melton Doncaster, DN5 7TG.

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements were prepared in accordance with Financial Reporting Standard 102 - Section 1A 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value. The presentation currency is United Kingdom pounds sterling, which is the functional currency of the company. The financial statements are those of an individual entity.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Deferred tax shall be recognised in respect of all timing differences at the reporting date, except as otherwise required by FRS102. Timing differences are differences between taxable profits and total comprehensive income as stated in the financial statements that arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred income tax is determined using tax rates and laws that have been enacted or substantively enacted by the reporting date.

Unrelieved tax losses and other deferred tax assets shall be recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Danum Farming Limited

Notes to the Financial Statements for the Period from 1 July 2025 to 31 March 2026 (continued)

1	Accounting policies (continued)

Tangible assets

Tangible assets are stated in the balance sheet at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.

The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class	Depreciation method and rate
Plant and machinery	15% straight line

Financial instruments

Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as financial assets, financial liabilities or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities. Where shares are issued, any component that creates a financial liability of the company is presented as a liability in the balance sheet. The corresponding dividends relating to the liability component are charged as interest expense in the statement of comprehensive income.
 

2	Staff numbers

The average number of persons employed by the company (including the director) during the period, was 1 (2025 - 2).

3	Tangible assets

	Plant and machinery £	Total £
Cost
At 1 July 2025	698,909	698,909
Disposals	(503,765)	(503,765)
At 31 March 2026	195,144	195,144
Depreciation
At 1 July 2025	425,874	425,874
Charge for the period	15,394	15,394
Eliminated on disposal	(317,162)	(317,162)
At 31 March 2026	124,106	124,106
Carrying amount
At 31 March 2026	71,038	71,038
At 30 June 2025	273,035	273,035

Danum Farming Limited

Notes to the Financial Statements for the Period from 1 July 2025 to 31 March 2026 (continued)

4

Debtors

Current	2026 £	2025 £
Trade debtors	72,000	120,000
Other debtors	-	1,282
	72,000	121,282

5

Creditors

	2026 £	2025 £
Due within one year
Taxation and social security	626	54,891
Accruals and deferred income	2,000	8,000
Other creditors	558	-
	3,184	62,891