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Company Registration No. 05824399 (England and Wales)
D J M Dairies Limited Unaudited accounts for the year ended 30 April 2023
D J M Dairies Limited Unaudited accounts Contents
Page
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D J M Dairies Limited Company Information for the year ended 30 April 2023
Director
Donald Milligan
Company Number
05824399 (England and Wales)
Registered Office
36 The Triangle Timperley Altrincham Cheshire WA15 6DP
Accountants
Premier Accounts & Consultancy Ltd 168a Barton Road Stretford Manchester M32 8DP
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D J M Dairies Limited Statement of financial position as at 30 April 2023
2023 
2022 
Notes
£ 
£ 
Fixed assets
Intangible assets
5,100 
6,800 
Tangible assets
12,102 
16,136 
17,202 
22,936 
Current assets
Debtors
19,704 
23,909 
Cash at bank and in hand
10,361 
13,886 
30,065 
37,795 
Creditors: amounts falling due within one year
(22,640)
(25,068)
Net current assets
7,425 
12,727 
Net assets
24,627 
35,663 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
24,527 
35,563 
Shareholders' funds
24,627 
35,663 
For the year ending 30 April 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies. The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 26 October 2023 and were signed on its behalf by
Donald Milligan Director Company Registration No. 05824399
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D J M Dairies Limited Notes to the Accounts for the year ended 30 April 2023
1
Statutory information
D J M Dairies Limited is a private company, limited by shares, registered in England and Wales, registration number 05824399. The registered office is 36 The Triangle, Timperley, Altrincham, Cheshire, WA15 6DP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
Computer equipment
25% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2022
8,500 
At 30 April 2023
8,500 
Amortisation
At 1 May 2022
1,700 
Charge for the year
1,700 
At 30 April 2023
3,400 
Net book value
At 30 April 2023
5,100 
At 30 April 2022
6,800 
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D J M Dairies Limited Notes to the Accounts for the year ended 30 April 2023
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2022
24,270 
757 
25,027 
At 30 April 2023
24,270 
757 
25,027 
Depreciation
At 1 May 2022
8,134 
757 
8,891 
Charge for the year
4,034 
- 
4,034 
At 30 April 2023
12,168 
757 
12,925 
Net book value
At 30 April 2023
12,102 
- 
12,102 
At 30 April 2022
16,136 
- 
16,136 
6
Debtors
2023 
2022 
£ 
£ 
Amounts falling due within one year
VAT
4,508 
1,888 
Trade debtors
15,196 
22,021 
19,704 
23,909 
7
Creditors: amounts falling due within one year
2023 
2022 
£ 
£ 
Obligations under finance leases and hire purchase contracts
6,694 
9,621 
Trade creditors
5,911 
3,405 
Taxes and social security
9,288 
11,852 
Other creditors
747 
190 
22,640 
25,068 
8
Average number of employees
During the year the average number of employees was 4 (2022: 4).
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