Registration number: 11189181

Darwoods Trading Limited

Contents

Company Information	1
Balance Sheet	2 to 3
Notes to the Unaudited Financial Statements	4 to 8

Darwoods Trading Limited

Company Information

Director

Mr Daniel Adams

Registered office

5 West Street Hunton Maidstone Kent England ME15 0RS

Darwoods Trading Limited

(Registration number: 11189181)
Balance Sheet as at 30 March 2026

	Note	2026 £	2025 £
Fixed assets
Tangible assets	5	239	298
Current assets
Stocks	6	77,823	49,580
Debtors	7	12,363	18,039
Cash at bank and in hand		5,657	1,431
		95,843	69,050
Creditors: Amounts falling due within one year	8	(87,338)	(75,244)
Net current assets/(liabilities)		8,505	(6,194)
Total assets less current liabilities		8,744	(5,896)
Creditors: Amounts falling due after more than one year	8	(20,383)	(21,805)
Net liabilities		(11,639)	(27,701)
Capital and reserves
Called up share capital		1	1
Retained earnings		(11,640)	(27,702)
Shareholders' deficit		(11,639)	(27,701)

For the financial year ending 30 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 year in question in accordance with section 476; and
•	The director acknowledges his responsibilities for complying with the requirements of the Act 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. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Profit and Loss Account.

Approved and authorised by the director on 22 October 2026
 

Darwoods Trading Limited

(Registration number: 11189181)
Balance Sheet as at 30 March 2026

......................................... Mr Daniel Adams Director

Darwoods Trading Limited

Notes to the Unaudited Financial Statements for the year ended 30 March 2026

1	General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
5 West Street
Hunton
Maidstone
Kent
ME15 0RS
England

These financial statements were authorised for issue by the director on 22 October 2026.

2	Accounting policies

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 have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

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.

Going concern

The financial statements have been prepared on a going concern basis, with management having given due consideration to the company’s ability to continue as a going concern for at least the next twelve months.

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and 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.

The company recognises revenue when:
The amount of turnover can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Darwoods Trading Limited

Notes to the Unaudited Financial Statements for the year ended 30 March 2026

Foreign currency transactions and balances

Transactions in foreign currencies are initially recorded at the functional currency rate prevailing at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated into the respective functional currency of the entity at the rates prevailing on the reporting period date. Non-monetary items carried at fair value that are denominated in foreign currencies are retranslated at the rate on the date when the fair value is re-measured.

Non-monetary items measured in terms of historical cost in a foreign currency are not retranslated.

Tax

The tax expense for the period comprises current 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.

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:

Depreciation method and rate for tangible assets
Asset class	Depreciation method and rate
Plant and machinery	20% written down value

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.

Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Darwoods Trading Limited

Notes to the Unaudited Financial Statements for the year ended 30 March 2026

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.

The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the stocks to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Trade creditors are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.

Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the profit and loss account over the period of the relevant borrowing.

Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.

Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

3	Staff numbers

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

4

Taxation

Tax charged/(credited) in the profit and loss account

Darwoods Trading Limited

Notes to the Unaudited Financial Statements for the year ended 30 March 2026

	2026 £	2025 £
Current taxation
UK corporation tax	3,782	-

5	Tangible assets

	Furniture, fittings and equipment  £	Total £
Cost or valuation
At 31 March 2025	499	499
At 30 March 2026	499	499
Depreciation
At 31 March 2025	201	201
Charge for the year	59	59
At 30 March 2026	260	260
Carrying amount
At 30 March 2026	239	239
At 30 March 2025	298	298

6

Stocks

	2026 £	2025 £
Other inventories	77,823	49,580

7

Debtors

Current	2026 £	2025 £
Trade debtors	2,047	2,211
Prepayments	482	487
Other debtors	9,834	15,341
	12,363	18,039

Darwoods Trading Limited

Notes to the Unaudited Financial Statements for the year ended 30 March 2026

8

Creditors

Creditors: amounts falling due within one year

	Note	2026 £	2025 £
Due within one year
Loans and borrowings	10	6,794	6,746
Trade creditors		5,460	3,843
Taxation and social security		4,754	77
Accruals and deferred income		1,000	1,000
Other creditors		69,330	63,578
		87,338	75,244

Creditors: amounts falling due after more than one year

	Note	2026 £	2025 £
Due after one year
Loans and borrowings	10	20,383	21,805

9	Share capital

Allotted, called up and fully paid shares

	2026		2025
	No.	£	No.	£
Ordinary of £1 each	1	1	1	1

10	Loans and borrowings

Non-current loans and borrowings

	2026 £	2025 £
Bank borrowings	20,383	21,805

Current loans and borrowings

	2026 £	2025 £
Bank borrowings	6,794	6,746