2022-04-01 04705026 2023-03-31 04705026 2022-04-01 2023-03-31 04705026 2022-03-31 04705026 2021-04-01 2022-03-31 04705026 uk-core:WithinOneYear uk-bus:Original 2022-03-31 04705026 uk-core:WithinOneYear uk-bus:Original 2023-03-31 04705026 uk-core:AfterOneYear uk-bus:Original 2022-03-31 04705026 uk-core:AfterOneYear uk-bus:Original 2023-03-31 04705026 uk-core:ShareCapital uk-bus:Original 2023-03-31 04705026 uk-core:ShareCapital uk-bus:Original 2022-03-31 04705026 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2023-03-31 04705026 uk-core:RetainedEarningsAccumulatedLosses uk-bus:Original 2022-03-31 04705026 uk-bus:Director1 uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-core:NetGoodwill uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-core:ToolsEquipment uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-core:MotorVehicles uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-core:FurnitureFittings uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-core:Goodwill uk-bus:Original 2022-03-31 04705026 uk-core:IntangibleAssetsOtherThanGoodwill uk-bus:Original 2022-03-31 04705026 uk-core:Goodwill uk-bus:Original 2023-03-31 04705026 uk-core:IntangibleAssetsOtherThanGoodwill uk-bus:Original 2023-03-31 04705026 uk-core:Goodwill uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-core:IntangibleAssetsOtherThanGoodwill uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-core:ToolsEquipment uk-bus:Original 2022-03-31 04705026 uk-core:FurnitureFittings uk-bus:Original 2022-03-31 04705026 uk-core:MotorVehicles uk-bus:Original 2022-03-31 04705026 uk-core:MotorVehicles uk-bus:Original 2023-03-31 04705026 uk-core:FurnitureFittings uk-bus:Original 2023-03-31 04705026 uk-core:ToolsEquipment uk-bus:Original 2023-03-31 04705026 uk-core:WithinOneYear uk-bus:Original 2023-03-31 04705026 uk-core:WithinOneYear uk-bus:Original 2022-03-31 04705026 uk-core:AfterOneYear uk-bus:Original uk-core:Secured 2023-03-31 04705026 uk-core:AfterOneYear uk-bus:Original uk-core:Secured 2022-03-31 iso4217:GBP xbrli:pure 04705026 uk-bus:AuditExemptWithAccountantsReport uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-bus:FRS102 uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-bus:FilletedAccounts uk-bus:Original 2022-04-01 2023-03-31 04705026 uk-bus:PrivateLimitedCompanyLtd uk-bus:Original 2022-04-01 2023-03-31
A. Salisbury (Dairyman) Limited
Registered Number:04705026
For the year ended 31 March 2023
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2023
A. Salisbury (Dairyman) Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
3
Registered Number :
04705026
As at 31 March 2023
A. Salisbury (Dairyman) Limited
Statement of Financial Position
£
£
2022
2023
Notes
Fixed assets
Intangible assets
3,500
7,000
2
Property, plant and equipment
28,339
25,256
3
31,839
32,256
Current assets
Inventories
200
200
4
Trade and other receivables
17,552
18,811
5
53,937
Cash and cash equivalents
33,014
52,025
71,689
Trade and other payables: amounts falling due within one year
(114,901)
(115,599)
6
(43,212)
(63,574)
Net current liabilities
Total assets less current liabilities
(31,735)
(10,956)
Trade and other payables: amounts falling due after more than one
year
(34,723)
(26,389)
7
(58,124)
Net liabilities
(45,679)
Capital and reserves
Called up share capital
2
2
Retained earnings
(58,126)
(45,681)
(58,124)
(45,679)
Shareholders' funds
For the year ended 31 March 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 of its financial statements for the year ended 31 March 2023 in accordance with Section 476 of the Companies Act 2006
The director acknowledges his responsibilities for:a) ensuring that the company keeps proper accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
b) preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each
financial year and of its profit or loss for each financial year in accordance with the requirements of Section 394 and 395 and
which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable
to the company.
In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.
The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
Andrew Salisbury Director
These financial statements were approved and authorised for issue by the Board on 09 February 2024 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2023
A. Salisbury (Dairyman) Limited
Notes to the Financial Statements
Statutory Information
A. Salisbury (Dairyman) Limited is a private limited company, limited by shares, domiciled in England and Wales, registration
number 04705026.
Registered address:
14 Littlemore Close
Upton
Wirral
United Kingdom
CH49 4GS
The presentation currency is £ sterling.
1. Accounting policies
Basis of preparing the financial statements
These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard
102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The
financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets.
Revenue recognition
Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.
Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of 5 years.
Property, plant and equipment
Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:
25% Straight line
Computer equipment
25% Reducing balance
Motor vehicles
25% Reducing balance
Fixtures and fittings
Inventories
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
Hire purchase and leasing commitments
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
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5
For the year ended 31 March 2023
A. Salisbury (Dairyman) Limited
Notes to the Financial Statements Continued
2. Intangible fixed assets
Acquired
Goodwill
Total
Goodwill on
Incorporation
Cost or valuation
£
£
£
20,400
At 01 April 2022
37,900
17,500
37,900
20,400
At 31 March 2023
17,500
Amortisation
30,900
20,400
At 01 April 2022
10,500
3,500
-
3,500
Charge for year
34,400
At 31 March 2023
20,400
14,000
3,500
Net book value
-
At 31 March 2023
3,500
At 31 March 2022
-
7,000
7,000
3. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Motor vehicles
£
£
£
£
Cost or valuation
At 01 April 2022
58,287
10,166
750
47,371
17,768
900
-
16,868
Additions
-
-
(12,300)
Disposals
(12,300)
At 31 March 2023
51,939
750
11,066
63,755
Provision for depreciation and impairment
At 01 April 2022
33,031
9,724
742
22,565
Charge for year
10,793
345
2
10,446
(8,408)
-
-
(8,408)
On disposal
At 31 March 2023
35,416
10,069
744
24,603
At 31 March 2023
Net book value
27,336
6
997
28,339
At 31 March 2022
24,806
8
442
25,256
4. Inventories
2022
2023
£
£
Stocks
200
200
3 of 4
6
For the year ended 31 March 2023
A. Salisbury (Dairyman) Limited
Notes to the Financial Statements Continued
5. Trade and other receivables
2022
2023
£
£
Trade debtors
17,280
15,760
Other debtors
1,531
1,792
17,552
18,811
6. Trade and other payables: amounts falling due within one year
2022
2023
£
£
Bank loans and overdraft
8,333
8,333
Trade creditors
14,514
18,355
Taxation and social security
3,682
2,709
Other creditors
89,070
85,504
115,599
114,901
7. Trade and other payables: amounts falling due after more than one year
2022
2023
£
£
Bank loans and overdraft
26,389
34,723
8. Average number of persons employed
During the year the average number of employees was 3 (2022 : 3)
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