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Company Registration No. 07372814 (England and Wales)
DAIRY DAY LIMITED Unaudited accounts for the year ended 28 March 2024
DAIRY DAY LIMITED Unaudited accounts Contents
Page
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DAIRY DAY LIMITED Company Information for the year ended 28 March 2024
Director
Maher KASSEM
Company Number
07372814 (England and Wales)
Registered Office
UNIT 3 SHAFTESBURY INDUSTRIAL ESTATE ICKNIELD WAY LETCHWORTH GARDEN CITY HERTS SG6 1HE ENGLAND
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DAIRY DAY LIMITED Statement of financial position as at 28 March 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Intangible assets
250,000 
250,000 
Tangible assets
2,079,596 
1,986,948 
2,329,596 
2,236,948 
Current assets
Inventories
59,068 
56,782 
Debtors
72,637 
- 
Cash at bank and in hand
65,298 
15,677 
197,003 
72,459 
Creditors: amounts falling due within one year
(30,995)
(80,446)
Net current assets/(liabilities)
166,008 
(7,987)
Total assets less current liabilities
2,495,604 
2,228,961 
Creditors: amounts falling due after more than one year
(1,488,133)
(1,304,847)
Net assets
1,007,471 
924,114 
Capital and reserves
Called up share capital
100 
100 
Revaluation reserve
567,985 
467,985 
Profit and loss account
439,386 
456,029 
Shareholders' funds
1,007,471 
924,114 
For the year ending 28 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 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 25 March 2025 and were signed on its behalf by
Maher KASSEM Director Company Registration No. 07372814
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DAIRY DAY LIMITED Notes to the Accounts for the year ended 28 March 2024
1
Statutory information
DAIRY DAY LIMITED is a private company, limited by shares, registered in England and Wales, registration number 07372814. The registered office is UNIT 3 SHAFTESBURY INDUSTRIAL ESTATE, ICKNIELD WAY, LETCHWORTH GARDEN CITY, HERTS, SG6 1HE, ENGLAND.
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:
Land & buildings
Fair Market Value
Plant & machinery
Cost-Straight line-10%
Motor vehicles
Cost-Straight line-10%
Fixtures & fittings
Cost-Straight line-10%
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at the fair market value. No amortization till date.
4
Intangible fixed assets
Goodwill 
£ 
Cost
At 29 March 2023
250,000 
At 28 March 2024
250,000 
Amortisation
At 29 March 2023
- 
At 28 March 2024
- 
Net book value
At 28 March 2024
250,000 
At 28 March 2023
250,000 
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DAIRY DAY LIMITED Notes to the Accounts for the year ended 28 March 2024
5
Tangible fixed assets
Land & buildings 
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At valuation 
At cost 
At cost 
At cost 
At 29 March 2023
1,150,000 
1,174,175 
120,220 
256,340 
2,700,735 
Additions
- 
130,000 
15,658 
18,478 
164,136 
Revaluations
100,000 
- 
- 
- 
100,000 
At 28 March 2024
1,250,000 
1,304,175 
135,878 
274,818 
2,964,871 
Depreciation
At 29 March 2023
- 
635,081 
19,522 
59,184 
713,787 
Charge for the year
- 
130,418 
13,588 
27,482 
171,488 
At 28 March 2024
- 
765,499 
33,110 
86,666 
885,275 
Net book value
At 28 March 2024
1,250,000 
538,676 
102,768 
188,152 
2,079,596 
At 28 March 2023
1,150,000 
539,094 
100,698 
197,156 
1,986,948 
6
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
Trade debtors
47,926 
- 
Amounts falling due after more than one year
Accrued income and prepayments
24,711 
- 
7
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Trade creditors
18,742 
29,882 
Taxes and social security
2,512 
1,782 
Other creditors
9,741 
48,782 
30,995 
80,446 
8
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Obligations under finance leases and hire purchase contracts
783,133 
599,847 
Other creditors
705,000 
705,000 
1,488,133 
1,304,847 
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DAIRY DAY LIMITED Notes to the Accounts for the year ended 28 March 2024
9
Transactions with related parties
Mr. Maher Kassem and Mr. Chadi Kassem are the shareholders of the company and Mr. Maher Kassem is the managing director. Mr. Maher Kassem has invested £705,000 throughout this year and the previous years which was still outstanding at the balance sheet date. During the financial year, Dairy Day continued to invest in product development and enhance its production capacity. The company acquired additional machinery to diversify its product range and is actively planning to expand its manufacturing facilities.
10
Average number of employees
During the year the average number of employees was 15 (2023: 8).
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