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REGISTERED NUMBER: 04895806 (England and Wales)










SPA DAIRY LIMITED

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 28 FEBRUARY 2025






SPA DAIRY LIMITED (REGISTERED NUMBER: 04895806)






CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025




Page

Company Information 1

Balance Sheet 2

Notes to the Financial Statements 4


SPA DAIRY LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 28 FEBRUARY 2025







DIRECTOR: K S Mann





SECRETARY: Mrs B Kaur





REGISTERED OFFICE: Unit 1, Milverton House
Court Street
Leamington Spa
CV31 2BB





REGISTERED NUMBER: 04895806 (England and Wales)





ACCOUNTANTS: Shah & Co (Accountants) Ltd
Chartered Certified Accountants
Cash's Business Centre
1st Floor
228 Widdrington Road
Coventry
West Midlands
CV1 4PB

SPA DAIRY LIMITED (REGISTERED NUMBER: 04895806)

BALANCE SHEET
28 FEBRUARY 2025

28.2.25 29.2.24
Notes £    £   
FIXED ASSETS
Intangible assets 4 - -
Tangible assets 5 26,665 30,175
26,665 30,175

CURRENT ASSETS
Stocks 41,070 22,150
Debtors 6 108,030 127,969
Cash at bank and in hand 42,333 49,610
191,433 199,729
CREDITORS
Amounts falling due within one year 7 (173,457 ) (172,433 )
NET CURRENT ASSETS 17,976 27,296
TOTAL ASSETS LESS CURRENT
LIABILITIES

44,641

57,471

CREDITORS
Amounts falling due after more than one
year

8

(28,494

)

(33,820

)
NET ASSETS 16,147 23,651

CAPITAL AND RESERVES
Called up share capital 100 100
Retained earnings 16,047 23,551
16,147 23,651

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28 February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28 February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:
(a)ensuring that the company keeps 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 Sections 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.

SPA DAIRY LIMITED (REGISTERED NUMBER: 04895806)

BALANCE SHEET - continued
28 FEBRUARY 2025


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 23 June 2025 and were signed by:





K S Mann - Director


SPA DAIRY LIMITED (REGISTERED NUMBER: 04895806)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 28 FEBRUARY 2025

1. STATUTORY INFORMATION

SPA Dairy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Goodwill
Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets
Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Stocks
Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was 6 (2024 - 4 ) .

SPA DAIRY LIMITED (REGISTERED NUMBER: 04895806)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

4. INTANGIBLE FIXED ASSETS
Goodwill
£   
COST
At 1 March 2024
and 28 February 2025 80,000
AMORTISATION
At 1 March 2024
and 28 February 2025 80,000
NET BOOK VALUE
At 28 February 2025 -
At 29 February 2024 -

5. TANGIBLE FIXED ASSETS
Plant and
machinery
etc
£   
COST
At 1 March 2024 109,192
Additions 1,275
At 28 February 2025 110,467
DEPRECIATION
At 1 March 2024 79,017
Charge for year 4,785
At 28 February 2025 83,802
NET BOOK VALUE
At 28 February 2025 26,665
At 29 February 2024 30,175

6. DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade debtors 74,405 100,717
Other debtors 33,625 27,252
108,030 127,969

7. CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR
28.2.25 29.2.24
£    £   
Trade creditors 170,041 161,594
Taxation and social security 1,916 9,339
Other creditors 1,500 1,500
173,457 172,433

SPA DAIRY LIMITED (REGISTERED NUMBER: 04895806)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 28 FEBRUARY 2025

8. CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE
YEAR
28.2.25 29.2.24
£    £   
Bank loans 28,494 33,820

Amounts falling due in more than five years:

Repayable by instalments
Long Term bank loan 28,494 33,820