Company No: 15682689 (England and Wales)

Contents

• Statement of Financial Position
• Notes to the Financial Statements

	Note	30.04.2025
		£
Current assets
Debtors	3	100
		100
Creditors: amounts falling due within one year	4	( 3,078)
Net current liabilities		(2,978)
Total assets less current liabilities		(2,978)
Net liabilities		( 2,978)
Capital and reserves
Called-up share capital	5	100
Profit and loss account		( 3,078 )
Total shareholders' deficit		( 2,978)

For the financial period ending 30 April 2025 the Company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Directors' responsibilities:

• The members have not required the Company to obtain an audit of its financial statements for the financial period in accordance with section 476;
• The directors acknowledge their responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of financial statements; and
• These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime and a copy of the Statement of Income and Retained Earnings has not been delivered.

The financial statements of Belstone Dairy Company Limited (registered number: 15682689) were approved and authorised for issue by the Board of Directors on 22 September 2025. They were signed on its behalf by:

P Andrew Director

1. Accounting policies

The principal accounting policies are summarised below. They have all been applied consistently throughout the financial period, unless otherwise stated.

General information and basis of accounting

Belstone Dairy Company Limited (the Company) is a private company, limited by shares, incorporated in the United Kingdom under the Companies Act 2006 and is registered in England and Wales. The address of the Company's registered office is Bishop Fleming, Salt Quay House 4 North East Quay, Sutton Harbour, Plymouth, PL4 0BN, United Kingdom.

The financial statements have been prepared under the historical cost convention, modified to include certain items at fair value, and in accordance with Section 1A of Financial Reporting Standard 102 (FRS 102) ‘The Financial Reporting Standard applicable in the UK and Republic of Ireland’ issued by the Financial Reporting Council and the requirements of the Companies Act 2006 as applicable to companies subject to the small companies regime.

The financial statements are presented in pounds sterling which is the functional currency of the Company and rounded to the nearest £.

Going concern

The directors have assessed the Statement of Financial Position and likely future cash flows at the date of approving these financial statements. The directors have a reasonable expectation that the Company has adequate resources to continue in operational existence and to meet its financial obligations as they fall due for at least 12 months from the date of signing these financial statements. Accordingly, they continue to adopt the going concern basis in preparing the financial statements.

Reporting period length

The accounts have been prepared to a cover the first financial period from incorporation on 26 April 2024 to 30 April 2025.

Trade and other debtors

Trade and other debtors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest method less impairment losses for bad and doubtful debts, except where the effect of discounting would be immaterial. In such cases the receivables are stated at cost less impairment losses for bad and doubtful debts.

Trade and other creditors

Trade and other creditors are initially recognised at fair value and thereafter stated at amortised cost using the effective interest rate method, unless the effect of discounting would be immaterial, in which case they are stated at cost.

Ordinary share capital

The ordinary share capital of the Company is presented as equity.

2. Employees

	Period from 26.04.2024 to 30.04.2025
	Number
Monthly average number of persons employed by the Company during the period, including directors	2

3. Debtors

	30.04.2025
	£
Amounts owed by directors	100

4. Creditors: amounts falling due within one year

	30.04.2025
	£
Trade creditors	1,038
Accruals	2,040
	3,078

5. Called-up share capital

	30.04.2025
	£
Allotted, called-up and fully-paid
100 Ordinary shares of £ 1.00 each	100

On incorporation, 100 Ordinary shares of £1.00 each have been issued at par.

6. Related party transactions

Transactions with the entity's directors

	30.04.2025
	£
Amounts owed by directors to the company	100