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Company Registration No. 09523127 (England and Wales)
Bruton Dairy Limited Unaudited accounts for the year ended 30 September 2024
Bruton Dairy Limited Unaudited accounts Contents
Page
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Bruton Dairy Limited Statement of financial position as at 30 September 2024
2024 
2023 
Notes
£ 
£ 
Fixed assets
Tangible assets
95,519 
117,549 
Current assets
Inventories
51,264 
47,629 
Debtors
84,684 
83,002 
Cash at bank and in hand
3,981 
2,916 
139,929 
133,547 
Creditors: amounts falling due within one year
(191,363)
(228,191)
Net current liabilities
(51,434)
(94,644)
Total assets less current liabilities
44,085 
22,905 
Creditors: amounts falling due after more than one year
(37,109)
(47,611)
Net assets/(liabilities)
6,976 
(24,706)
Capital and reserves
Called up share capital
24 
24 
Profit and loss account
6,952 
(24,730)
Shareholders' funds
6,976 
(24,706)
For the year ending 30 September 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 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 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 of Directors and authorised for issue on 12 June 2025 and were signed on its behalf by
K Portch Director Company Registration No. 09523127
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Bruton Dairy Limited Notes to the Accounts for the year ended 30 September 2024
1
Statutory information
Bruton Dairy Limited is a private company, limited by shares, registered in England and Wales, registration number 09523127. The registered office is 2 Bailey Hill, Castle Cary, Somerset, BA7 7AD.
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.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
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:
Plant & machinery
25% reducing balance
Motor vehicles
25% reducing balance
Computer equipment
33% straight line
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Pension costs
The company operates a defined contribution scheme for the benefit of its employees. Contributions payable are recognised in the profit and loss account when due.
Leased assets
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged against profit on a straight line basis over the lease term. Assets held under finance leases and hire purchase contracts are capitalised and depreciated over their useful lives. The corresponding lease or hire purchase obligation is treated in the balance sheet as a liability. The interest element of rental obligations is charged to the profit and loss account over the period of the lease at a constant proportion of the outstanding balance of capital repayments.
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Bruton Dairy Limited Notes to the Accounts for the year ended 30 September 2024
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At 1 October 2023
230,218 
39,334 
1,960 
271,512 
Additions
3,286 
7,750 
1,232 
12,268 
Disposals
- 
(9,149)
- 
(9,149)
At 30 September 2024
233,504 
37,935 
3,192 
274,631 
Depreciation
At 1 October 2023
125,036 
27,821 
1,106 
153,963 
Charge for the year
28,500 
3,942 
458 
32,900 
On disposals
- 
(7,751)
- 
(7,751)
At 30 September 2024
153,536 
24,012 
1,564 
179,112 
Net book value
At 30 September 2024
79,968 
13,923 
1,628 
95,519 
At 30 September 2023
105,182 
11,513 
854 
117,549 
2024 
2023 
Carrying values included above held under finance leases and hire purchase contracts:
£ 
£ 
- Plant & machinery
16,730 
21,001 
5
Debtors
2024 
2023 
£ 
£ 
Amounts falling due within one year
VAT
6,548 
6,387 
Trade debtors
76,340 
66,545 
Accrued income and prepayments
1,796 
- 
Other debtors
- 
10,070 
84,684 
83,002 
6
Creditors: amounts falling due within one year
2024 
2023 
£ 
£ 
Bank loans and overdrafts
4,464 
3,907 
Obligations under finance leases and hire purchase contracts
6,003 
5,604 
Trade creditors
93,876 
129,601 
Taxes and social security
5,891 
- 
Other creditors
54,242 
58,201 
Loans from directors
8,120 
15,680 
Accruals
18,767 
15,198 
191,363 
228,191 
The bank loan is secured against the company's assets. The finance leases and hire purchase contracts are secured on the assets concerned.
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Bruton Dairy Limited Notes to the Accounts for the year ended 30 September 2024
7
Creditors: amounts falling due after more than one year
2024 
2023 
£ 
£ 
Bank loans
30,123 
34,622 
Obligations under finance leases and hire purchase contracts
6,986 
12,989 
37,109 
47,611 
The bank loan is secured against the company's assets. The finance leases and hire purchase contracts are secured on the assets concerned.
8
Operating lease commitments
2024 
2023 
£ 
£ 
At 30 September 2024 the company had the following future minimum lease payments under non-cancellable operating leases for each of the following periods:
Not later than one year
18,758 
- 
Later than one year and not later than five years
- 
49,454 
18,758 
49,454 
9
Average number of employees
During the year the average number of employees was 14 (2023: 16).
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