2023-04-01 04705026 2024-03-31 04705026 2023-04-01 2024-03-31 04705026 2023-03-31 04705026 2022-04-01 2023-03-31 04705026 uk-core:WithinOneYear 2023-03-31 04705026 uk-core:WithinOneYear 2024-03-31 04705026 uk-core:AfterOneYear 2023-03-31 04705026 uk-core:AfterOneYear 2024-03-31 04705026 uk-core:ShareCapital 2024-03-31 04705026 uk-core:ShareCapital 2023-03-31 04705026 uk-core:RetainedEarningsAccumulatedLosses 2024-03-31 04705026 uk-core:RetainedEarningsAccumulatedLosses 2023-03-31 04705026 uk-bus:Director1 2023-04-01 2024-03-31 04705026 uk-core:NetGoodwill 2023-04-01 2024-03-31 04705026 uk-core:ToolsEquipment 2023-04-01 2024-03-31 04705026 uk-core:MotorVehicles 2023-04-01 2024-03-31 04705026 uk-core:FurnitureFittings 2023-04-01 2024-03-31 04705026 uk-core:Goodwill 2023-03-31 04705026 uk-core:IntangibleAssetsOtherThanGoodwill 2023-03-31 04705026 uk-core:Goodwill 2024-03-31 04705026 uk-core:IntangibleAssetsOtherThanGoodwill 2024-03-31 04705026 uk-core:Goodwill 2023-04-01 2024-03-31 04705026 uk-core:IntangibleAssetsOtherThanGoodwill 2023-04-01 2024-03-31 04705026 uk-core:ToolsEquipment 2023-03-31 04705026 uk-core:FurnitureFittings 2023-03-31 04705026 uk-core:MotorVehicles 2023-03-31 04705026 uk-core:MotorVehicles 2024-03-31 04705026 uk-core:FurnitureFittings 2024-03-31 04705026 uk-core:ToolsEquipment 2024-03-31 04705026 uk-core:WithinOneYear 2024-03-31 04705026 uk-core:WithinOneYear 2023-03-31 04705026 uk-core:AfterOneYear uk-core:Secured 2024-03-31 04705026 uk-core:AfterOneYear uk-core:Secured 2023-03-31 iso4217:GBP xbrli:pure 04705026 uk-bus:AuditExemptWithAccountantsReport 2023-04-01 2024-03-31 04705026 uk-bus:FRS102 2023-04-01 2024-03-31 04705026 uk-bus:FilletedAccounts 2023-04-01 2024-03-31 04705026 uk-bus:PrivateLimitedCompanyLtd 2023-04-01 2024-03-31
A. Salisbury (Dairyman) Limited
Registered Number:04705026
For the year ended 31 March 2024
England and Wales
Unaudited Financial Statements
2
For the year ended 31 March 2024
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 2024
A. Salisbury (Dairyman) Limited
Statement of Financial Position
£
£
2023
2024
Notes
Fixed assets
Intangible assets
-
3,500
2
Property, plant and equipment
24,527
28,339
3
24,527
31,839
Current assets
Inventories
200
200
4
Trade and other receivables
18,811
31,707
5
33,014
Cash and cash equivalents
19,908
51,815
52,025
Trade and other payables: amounts falling due within one year
(115,599)
(156,618)
6
(63,574)
(104,803)
Net current liabilities
Total assets less current liabilities
(80,276)
(31,735)
Trade and other payables: amounts falling due after more than one
year
(26,389)
(18,056)
7
(98,332)
Net liabilities
(58,124)
Capital and reserves
Called up share capital
2
2
Retained earnings
(98,334)
(58,126)
(98,332)
(58,124)
Shareholders' funds
For the year ended 31 March 2024 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 2024 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 11 March 2025 and were signed by:
The notes form part of these financial statements
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4
For the year ended 31 March 2024
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 2024
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 2023
37,900
17,500
37,900
20,400
At 31 March 2024
17,500
Amortisation
34,400
20,400
At 01 April 2023
14,000
3,500
-
3,500
Charge for year
37,900
At 31 March 2024
20,400
17,500
-
Net book value
-
At 31 March 2024
-
At 31 March 2023
-
3,500
3,500
3. Property, plant and equipment
Total
Computer
equipment
Fixtures and
fittings
Motor vehicles
£
£
£
£
Cost or valuation
At 01 April 2023
63,755
11,066
750
51,939
6,051
847
1,041
4,163
Additions
-
-
(5,296)
Disposals
(5,296)
At 31 March 2024
50,806
1,791
11,913
64,510
Provision for depreciation and impairment
At 01 April 2023
35,416
10,069
744
24,603
Charge for year
8,607
533
262
7,812
(4,040)
-
-
(4,040)
On disposal
At 31 March 2024
39,983
10,602
1,006
28,375
At 31 March 2024
Net book value
22,431
785
1,311
24,527
At 31 March 2023
27,336
6
997
28,339
4. Inventories
2023
2024
£
£
Stocks
200
200
3 of 4
6
For the year ended 31 March 2024
A. Salisbury (Dairyman) Limited
Notes to the Financial Statements Continued
5. Trade and other receivables
2023
2024
£
£
Trade debtors
29,670
17,280
Other debtors
2,037
1,531
18,811
31,707
6. Trade and other payables: amounts falling due within one year
2023
2024
£
£
Bank loans and overdraft
8,333
8,333
Trade creditors
21,167
14,514
Taxation and social security
979
3,682
Other creditors
126,139
89,070
156,618
115,599
7. Trade and other payables: amounts falling due after more than one year
2023
2024
£
£
Bank loans and overdraft
18,056
26,389
8. Average number of persons employed
During the year the average number of employees was 3 (2023 : 3)
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