REGISTERED NUMBER: 14860439 (England and Wales)

FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MAY 2026

FOR

DONUT TRADE LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

A Freeman

REGISTERED OFFICE:

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

REGISTERED NUMBER:

14860439 (England and Wales)

ACCOUNTANTS:

TGFP

Chartered Accountants

Fulford House

Newbold Terrace

Leamington Spa

Warwickshire

CV32 4EA

FIXED ASSETS

Tangible assets

4

-

328

CURRENT ASSETS

Debtors

5

71,566

6,081

Cash at bank

39

22,086

71,605

28,167

CREDITORS

Amounts falling due within one year

6

126,258

4,519

NET CURRENT (LIABILITIES)/ASSETS

(54,653

)

23,648

TOTAL ASSETS LESS CURRENT LIABILITIES

(54,653

)

23,976

CREDITORS

Amounts falling due after more than one year

7

150,000

-

NET (LIABILITIES)/ASSETS

(204,653

)

23,976

CAPITAL AND RESERVES

Called up and paid share capital

125

130

Share premium

49,975

314,960

Retained earnings

(254,753

)

(291,114

)

(204,653

)

23,976

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 May 2026.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 May 2026 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The 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 Statement of Comprehensive Income has not been delivered.

The financial statements were approved by the director and authorised for issue on 12 October 2026 and were signed by:

A Freeman - Director

1.	STATUTORY INFORMATION

Donut Trade Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

The presentation currency of the financial statements is the Pound Sterling (£).

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Computer equipment

-

33% on cost

Financial instruments

Basic financial assets, which include debtors and cash and bank balances, are initially measured at transaction price including transaction costs and are subsequently carried at amortised cost using the effective interest method unless the arrangement constitutes a financing transaction, where the transaction is measured at the present value of the future receipts discounted at a market rate of interest. Financial assets classified as receivable within one year are not amortised.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 1 (2025 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 June 2025

and 31 May 2026

982

DEPRECIATION

At 1 June 2025

654

Charge for year

328

At 31 May 2026

982

NET BOOK VALUE

At 31 May 2026

-

At 31 May 2025

328

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Other debtors

71,566

6,081

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2026

2025

£

£

Trade creditors

420

1,248

Other creditors

125,838

3,271

126,258

4,519

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2026

2025

£

£

Other creditors

150,000

-

8.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to directors subsisted during the years ended 31 May 2026 and 31 May 2025:

2026

2025

£

£

L Varndell

Balance outstanding at start of year

25

25

Amounts repaid

(25

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

25

L W Ladell

Balance outstanding at start of year

111

111

Amounts repaid

(111

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

111

C D Brewster

Balance outstanding at start of year

25

25

Amounts repaid

(25

)

-

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

-

25