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03742087 frs-core:OtherIncreaseDecreaseInProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 03742087 frs-core:ProvisionsForImpairmentInvestments frs-core:ListedExchangeTraded 2021-12-31 03742087 frs-core:UnlistedNon-exchangeTraded 2021-12-31 03742087 frs-core:UnlistedNon-exchangeTraded 2020-12-31 03742087 frs-core:CostValuation frs-core:UnlistedNon-exchangeTraded 2020-12-31 03742087 frs-core:AdditionsToInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 03742087 frs-core:DisposalsRepaymentsInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 03742087 frs-core:RevaluationsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 03742087 frs-core:FurtherSpecificIncreaseDecreaseInInvestments1ComponentTotalChangeInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 03742087 frs-core:TransfersIntoOrOutInvestmentsIncreaseDecreaseInInvestments frs-core:UnlistedNon-exchangeTraded 2021-12-31 03742087 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2020-12-31 03742087 dpl-frs:CostSales dpl-frs:Item7 2021-12-31 03742087 dpl-frs:DistributionCosts dpl-frs:Item7 2021-01-01 2021-12-31 03742087 dpl-frs:AdministrativeExpenses dpl-frs:Item7 2021-01-01 2021-12-31 03742087 dpl-frs:Item8 2021-01-01 2021-12-31 03742087 dpl-frs:Item8 2020-12-31 03742087 dpl-frs:Item8 2021-12-31 03742087 dpl-frs:CostSales dpl-frs:Item8 2021-01-01 2021-12-31 03742087 dpl-frs:CostSales dpl-frs:Item8 2020-12-31 03742087 dpl-frs:CostSales dpl-frs:Item8 2021-12-31 03742087 dpl-frs:DistributionCosts dpl-frs:Item8 2021-01-01 2021-12-31 03742087 dpl-frs:AdministrativeExpenses dpl-frs:Item8 2021-01-01 2021-12-31 03742087 dpl-frs:Item9 2021-01-01 2021-12-31 03742087 dpl-frs:Item9 2020-12-31 03742087 dpl-frs:Item9 2021-12-31 03742087 dpl-frs:CostSales dpl-frs:Item9 2021-01-01 2021-12-31 03742087 dpl-frs:CostSales dpl-frs:Item9 2020-12-31 03742087 dpl-frs:CostSales dpl-frs:Item9 2021-12-31 03742087 dpl-frs:DistributionCosts dpl-frs:Item9 2021-01-01 2021-12-31 03742087 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Registered number: 03742087
Swanage Dairy Limited
Unaudited Financial Statements
For The Year Ended 31 December 2022
MKL Accountants Limited
Chartered Certified Accountants
Herston Cross House
230 High Street
Swanage
Dorset
BH19 2PQ
Unaudited Financial Statements
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—7
Page 1
Balance Sheet
Registered number: 03742087
2022 2021
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 30,669 40,307
30,669 40,307
CURRENT ASSETS
Stocks 5 3,793 2,847
Debtors 6 46,418 47,761
Investments 7 3,670 3,670
Cash at bank and in hand 2,944 11,795
56,825 66,073
Creditors: Amounts Falling Due Within One Year 8 (107,981 ) (62,299 )
NET CURRENT ASSETS (LIABILITIES) (51,156 ) 3,774
TOTAL ASSETS LESS CURRENT LIABILITIES (20,487 ) 44,081
Creditors: Amounts Falling Due After More Than One Year 9 (20,993 ) (30,323 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (5,827 ) (7,658 )
NET (LIABILITIES)/ASSETS (47,307 ) 6,100
CAPITAL AND RESERVES
Called up share capital 10 100 100
Profit and Loss Account (47,407 ) 6,000
SHAREHOLDERS' FUNDS (47,307) 6,100
Page 1
Page 2
For the year ending 31 December 2022 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr Derek Tillman
Director
Mr Stephen Wood
Director
29/02/2024
The notes on pages 3 to 7 form part of these financial statements.
Page 2
Page 3
Notes to the Financial Statements
1. Accounting Policies
1.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
1.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
1.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of twenty years.
1.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 25% Reducing Balance Method
Motor Vehicles 25% Reducing Balance Method
Computer Equipment 25% Reducing Balance Method
1.5. Leasing and Hire Purchase Contracts
Assets obtained under finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
Page 3
Page 4
1.6. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
1.7. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
1.8. Government Grant
Government grants are recognised in the profit and loss account in an appropriate manner that matches them with the expenditure towards which they are intended to contribute.
Grants for immediate financial support or to cover costs already incurred are recognised immediately in the profit and loss account. Grants towards general activities of the entity over a specific period are recognised in the profit and loss account over that period.
Grants towards fixed assets are recognised over the expected useful lives of the related assets and are treated as deferred income and released to the profit and loss account over the useful life of the asset concerned.
All grants in the profit and loss account are recognised when all conditions for receipt have been complied with.
2. Average Number of Employees
Average number of employees, including directors, during the year was as follows: 8 (2021: 8)
8 8
Page 4
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3. Intangible Assets
Goodwill
£
Cost
As at 1 January 2022 41,000
As at 31 December 2022 41,000
Amortisation
As at 1 January 2022 41,000
As at 31 December 2022 41,000
Net Book Value
As at 31 December 2022 -
As at 1 January 2022 -
4. Tangible Assets
Plant & Machinery Motor Vehicles Computer Equipment Total
£ £ £ £
Cost
As at 1 January 2022 8,737 71,172 105 80,014
Additions 219 - - 219
Disposals (150 ) - - (150 )
As at 31 December 2022 8,806 71,172 105 80,083
Depreciation
As at 1 January 2022 6,777 32,869 61 39,707
Provided during the period 212 9,576 11 9,799
Disposals (92 ) - - (92 )
As at 31 December 2022 6,897 42,445 72 49,414
Net Book Value
As at 31 December 2022 1,909 28,727 33 30,669
As at 1 January 2022 1,960 38,303 44 40,307
5. Stocks
2022 2021
£ £
Stock - finished goods 3,793 2,847
3,793 2,847
Page 5
Page 6
6. Debtors
2022 2021
£ £
Due within one year
Trade debtors 40,420 41,573
Prepayments and accrued income 517 5,343
VAT 1,913 845
Directors' loan accounts 3,568 -
46,418 47,761
7. Current Asset Investments
2022 2021
£ £
Unlisted investments 3,670 3,670
3,670 3,670
8. Creditors: Amounts Falling Due Within One Year
2022 2021
£ £
Trade creditors 77,213 42,008
Bank loans and overdrafts 2,896 -
Corporation tax 19,568 14,266
Other taxes and social security 2,208 2,035
Other creditors 4,275 3,663
Accruals and deferred income 1,821 172
Directors' loan accounts - 155
107,981 62,299
9. Creditors: Amounts Falling Due After More Than One Year
2022 2021
£ £
Net obligations under finance lease and hire purchase contracts 20,993 30,323
20,993 30,323
10. Share Capital
2022 2021
£ £
Allotted, Called up and fully paid 100 100
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11. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:
The above loan is unsecured, interest free and repayable on demand.
12. Dividends
2022 2021
£ £
On equity shares:
Interim dividend paid 89,500 93,600
89,500 93,600
13. General Information
Swanage Dairy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 03742087 . The registered office is Herston Cross House, 230 High Street, Swanage, Dorset, BH19 2PQ.
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