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Registered number: 07801868
R T Dairy Services Limited
Unaudited Financial Statements
For The Year Ended 31 October 2024
Charlton Baker - Marlborough office
Contents
Page
Company Information 1
Accountants' Report 2
Statement of Financial Position 3—4
Notes to the Financial Statements 5—7
Page 1
Company Information
Directors Mr Roy Tomley
Mrs Susan Tomley
Mr Paul Ward
Mr Kevin Gough
Company Number 07801868
Registered Office 229 Scalford Road
Melton Mowbray
Leicestershire
LE13 1LA
Accountants Charlton Baker - Marlborough office
1st Floor, 130 High Street
Marlborough
Wiltshire
SN8 1LZ
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Page 2
Accountants' Report
Chartered Accountants' report to the directors on the preparation of the unaudited statutory accounts of R T Dairy Services Limited for the year ended 31 October 2024
In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of R T Dairy Services Limited for the year ended 31 October 2024 which comprise the Income Statement, the Statement of Financial Position and the related notes from the company's accounting records and from information and explanations you have given to us.
As a practising member firm of the Institute of Chartered Accountants in England and Wales (ICAEW), we are subject to its ethical and other professional requirements which are detailed at http://www.icaew.com/en/membership/regulations-standards-and-guidance.
This report is made solely to the directors of R T Dairy Services Limited , as a body, in accordance with the terms of our engagement letter dated 21 July 2020. Our work has been undertaken solely to prepare for your approval the accounts of R T Dairy Services Limited and state those matters that we have agreed to state to the directors of R T Dairy Services Limited , as a body, in this report in accordance with ICAEW Technical Release 07/16 AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than R T Dairy Services Limited and its directors, as a body, for our work or for this report.
It is your duty to ensure that R T Dairy Services Limited has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit or loss of R T Dairy Services Limited . You consider that R T Dairy Services Limited is exempt from the statutory audit requirement for the year.
We have not been instructed to carry out an audit of the accounts of R T Dairy Services Limited . For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the financial statements.
Charlton Baker Limited
11/07/2025
Charlton Baker - Marlborough office
1st Floor, 130 High Street
Marlborough
Wiltshire
SN8 1LZ
Page 2
Page 3
Statement of Financial Position
Registered number: 07801868
2024 2023
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 5 30,225 25,805
30,225 25,805
CURRENT ASSETS
Stocks 6 89,950 162,726
Debtors 7 199,013 215,879
Cash at bank and in hand 334,402 218,866
623,365 597,471
Creditors: Amounts Falling Due Within One Year 8 (236,139 ) (258,540 )
NET CURRENT ASSETS (LIABILITIES) 387,226 338,931
TOTAL ASSETS LESS CURRENT LIABILITIES 417,451 364,736
PROVISIONS FOR LIABILITIES
Deferred Taxation (7,556 ) (6,451 )
NET ASSETS 409,895 358,285
CAPITAL AND RESERVES
Called up share capital 9 6 6
Income Statement 409,889 358,279
SHAREHOLDERS' FUNDS 409,895 358,285
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For the year ending 31 October 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Income Statement.
On behalf of the board
Mr Roy Tomley
Director
11/07/2025
The notes on pages 5 to 7 form part of these financial statements.
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Page 5
Notes to the Financial Statements
1. General Information
R T Dairy Services Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07801868 . The registered office is 229 Scalford Road, Melton Mowbray, Leicestershire, LE13 1LA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to income statement over its estimated economic life of 10 years.
2.4. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Plant & Machinery 15% reducing balance
Motor Vehicles 25% reducing balance
Fixtures & Fittings 15% reducing balance
2.5. Stocks and Work in Progress
Stocks and work in progress are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. Work-in-progress is reflected in the accounts on a contract by contract basis by recording turnover and related costs as contract activity progresses.
2.6. Financial Instruments
A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument.

Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument. Debt instruments are subsequently measured at amortised cost.
2.7. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the statement of financial position date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
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2.8. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
2.9. Provision
Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event; it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense.

Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised in finance costs in profit or loss in the period it arises.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 6 (2023: 6)
6 6
4. Intangible Assets
Goodwill
£
Cost
As at 1 November 2023 100,000
As at 31 October 2024 100,000
Amortisation
As at 1 November 2023 100,000
As at 31 October 2024 100,000
Net Book Value
As at 31 October 2024 -
As at 1 November 2023 -
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5. Tangible Assets
Plant & Machinery Motor Vehicles Fixtures & Fittings Total
£ £ £ £
Cost
As at 1 November 2023 9,709 41,186 5,656 56,551
Additions 270 13,000 - 13,270
As at 31 October 2024 9,979 54,186 5,656 69,821
Depreciation
As at 1 November 2023 4,015 24,293 2,438 30,746
Provided during the period 894 7,473 483 8,850
As at 31 October 2024 4,909 31,766 2,921 39,596
Net Book Value
As at 31 October 2024 5,070 22,420 2,735 30,225
As at 1 November 2023 5,694 16,893 3,218 25,805
6. Stocks
2024 2023
£ £
Finished goods 89,950 93,855
Work in progress - 68,871
89,950 162,726
7. Debtors
2024 2023
£ £
Due within one year
Trade debtors 193,483 201,828
Other debtors 5,530 14,051
199,013 215,879
8. Creditors: Amounts Falling Due Within One Year
2024 2023
£ £
Trade creditors 110,579 120,833
Other creditors 61,116 122,967
Taxation and social security 64,444 14,740
236,139 258,540
9. Share Capital
2024 2023
£ £
Allotted, Called up and fully paid 6 6
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