| Earthood UK Limited |
| Notes to the Accounts |
| for the year ended 31 March 2026 |
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| 1 |
Statutory information |
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Earthood UK Limited is a private company limited by shares and incorporated in England and Wales. The company's registered number and registered office address are as below: |
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Registered number : |
13622873 |
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Registered office : |
56 Guildford Street |
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Chertsey |
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KT16 9BE |
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| 2 |
Accounting policies |
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Basis of preparation |
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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) and the companies Act 2006.The financial statements have been prepared on a going concern basis. |
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The presentation currency of the financial statements is the Pound Sterling (£). |
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Judgements and key sources of estimation uncertainty |
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In the application of the company's accounting policies, the management is required to make judgements, estimates and assumptions about the carrying amount of assets and liabilities that are not readily apparent from other sources. The estimates and associated assumptions are based on historical experience and other factors that are relevant. Actual results may differ from these estimates. |
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The estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognised in the period in which the estimate is revised where the revision affects only that period or in the period of the revision and future periods where the revision affects both current and future periods. |
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Turnover |
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Turnover is measured at the fair value of the consideration received or receivable for services rendered, net of discounts and Value Added Tax. |
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Financial instruments |
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Basic financial instruments are recognised at amortised cost, except for investments in non-convertible preference share and non-puttable ordinary shares, which are measured at fair value, with changes recognised in profit and loss. |
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Financial instruments are recognised when the company becomes a party to the contract. They are only offset when there is a legally enforceable right to do so. |
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Debtors |
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Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts. |
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Creditors |
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Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method. |
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Taxation |
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Current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. |
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Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted. |
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Cash and cash equivalents |
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Cash and cash equivalents comprise cash at bank and in hand, short term deposits with financial institutions. Cash equivalents are defined as short term, highly liquid investments that are readily convertible to known amounts of cash and that are subject to an insignificant risk of changes in value. |
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Provisions |
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Provisions (i.e. liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably. |
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Foreign currency translation |
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Transactions in foreign currencies are initially recognised at the rate of exchange ruling at the date of the transaction. |
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At the end of each reporting period foreign currency monetary items are translated at the closing rate of exchange. Non-monetary items that are measured at historical cost are translated at the rate ruling at the date of the transaction. All differences are charged to profit or loss. |
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Pensions |
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Contributions to defined contribution plans are expensed in the period to which they relate. |
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| 3 |
Audit information |
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The audit report is unqualified. |
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Senior statutory auditor: |
Indra Raj Giri ACA, FCCA |
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Firm: |
Makesworth Audit Services Ltd |
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Date of audit report: |
1 September 2026 |
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| 4 |
Employees |
2026 |
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2025 |
| Number |
Number |
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Average number of persons employed by the company (including director) |
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2 |
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2 |
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| 5 |
Debtors |
2026 |
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2025 |
| £ |
£ |
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Trade debtors |
245,108 |
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403,424 |
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Amount owed by group undertakings |
29,556 |
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29,556 |
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Other debtors |
1,106 |
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- |
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275,770 |
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432,980 |
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| 6 |
Creditors: amounts falling due within one year |
2026 |
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2025 |
| £ |
£ |
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Trade creditors |
6,750 |
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- |
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Corporation tax |
6,900 |
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66,192 |
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Other taxes and social security |
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9,005 |
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28,423 |
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Amount owed to group undertakings |
37,206 |
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- |
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Other creditors |
88,144 |
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36,249 |
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148,005 |
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130,864 |
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| 7 |
Related party transactions |
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Included within debtors is an amount of £29,556 (2025: £29,556) due from related entities. |
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Included within creditors is an amount of £37,206 (2025: £nil) due to the parent company. |
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The above balances are interest free and repayable on demand. |
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During the year, the Company entered into transactions with its related party, Earthood India, in respect of marketing, project-support and ESG services.
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The Company recognised income of £383,705 in respect of marketing and project-support services provided to Earthood India and incurred expenses of £100,477 in respect of ESG services and £320,434 in respect of the Climate Change services received from Earthood India. |
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All the above transactions were conducted under normal commercial terms. |
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| 8 |
Controlling party |
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Earthood UK Limited is a wholly owned subsidiary of Earthood Services Limited, a company registered in India. |