I know this is veering slightly from the plan.
Load of 27A on a buried SWA cable run for 25m from the origin of the installation.
Load is 27A so a 32A breaker required, cable must be able to take 32A.
Current carrying capacity of SWA method D no other rating factors in table 4D4A:
2.5mm² has 29A not enough for 32A breaker.
4.0mm² has 37A OK so the minimum cable size so far is 4.0mm².
So for a 4.0mm² cable the volt drop is 11 mV/A/m.
Using the values we now have in VD = (mV/A/m x L x A)/1000
Volt drop = (11 mV/A/m * 25 m * 27 A)/1000
Volt drop = 7.425 V
maximum volt drop for power is 11.5 V (5% of 230 V) so this is OK for power.
maximum volt drop for lighting is 6.9 V (3% of 230V) so this is not OK for lighting
OK so move up to 6.0 mm² cable with a volt drop of 7.3 mV/A/m as it is a bigger cable the current carrying capacity is going to be OK.
Using the values we now have in VD = (mV/A/m x L x A)/1000
Volt drop = (7.3 mV/A/m * 25 m * 27 A)/1000
Volt drop = 4.93 V
maximum volt drop for power is 11.5 V (5% of 230 V) so this is OK for power.
maximum volt drop for lighting is 6.9 V (3% of 230V) so this is OK for lighting.
Therefore for this run of cable, assuming the cable comes from the origin and does not have a significant circuit length to supply the sockets and lights and machinery in the shed, and for this installation method carrying a design curent of 27A, the minimum size cable that can be used to supply lighting is 6 mm².