The average number of persons (including directors) employed by the company during the year was 2 (2025 - 2).

At the balance sheet date the company has net current liabilities. At the time of approving the financial statements, the directors have confirmed that the parent company, Node Commodities SAS, has the ability and will continue to support the company financially so that the company will be able to meet its financial obligations as and when these fall due. The parent company will not demand repayment of the loan of £152,533 (2025 - £148,428) until the company is in a position to make repayments. Thus the directors adopt the going concern basis in preparing the financial statements.

Node Commodities UK Limited is a private company limited by shares incorporated in England and Wales. The registered office is C/O Wilson Partners Limited, TOR, Saint-Cloud Way, MAIDENHEAD, SL6 8BN.

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.

The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements.

The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476.

These financial statements have been prepared in accordance with the micro-entity provisions and in accordance with FRS 105 'The Financial Reporting Standard applicable to the Micro-entities Regime', and have been delivered in accordance with the provisions applicable to companies subject to the small companies regime.