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Registered number: 12458114
Avon Dairy Ltd
Unaudited Financial Statements
For the Period 1 April 2024 to 4 April 2025
Avon Dairy Ltd
Contents
Contents

| Page
--- | ---
Company Information | 1
Balance Sheet | 2—3
Notes to the Financial Statements | 4—7

Page 1
Avon Dairy Ltd
Company Information
For the Period 1 April 2024 to 4 April 2025
Company Information

Director | Miss Selina Burns
Company Number | 12458114
Registered Office | Unit 303, Old Barn Farm Road
| Three Legged Cross
| Wimborne
| Dorset
| BH21 6SP
Accountants | Town & Forest
| Chartered Accountants & Statutory Auditors
| First Floor, New Barnes Mill
| Cottonmill Lane
| St Albans
| AL1 2HA

Page 1
Page 2
Avon Dairy Ltd
Balance Sheet
As At 4 April 2025
Balance Sheet
Registered number: 12458114

| 4 April 2025 | 31 March 2024
--- | --- | ---
| Notes | £ | £ | £ | £
FIXED ASSETS
Intangible Assets | 4 |  | 24,175 |  | 46,492
Tangible Assets | 5 |  | 1,134 |  | 15,033
|  |  | 25,309 |  | 61,525
CURRENT ASSETS
Stocks | 6 | 9,425 |  | 8,919 |
Debtors | 7 | 64,358 |  | 49,198 |
Cash at bank and in hand |  | 18,089 |  | 112,672 |
|  | 91,872 |  | 170,789 |
Creditors: Amounts Falling Due Within One Year | 8 | (83,335 ) |  | (123,189 ) |
NET CURRENT ASSETS (LIABILITIES) |  |  | 8,537 |  | 47,600
TOTAL ASSETS LESS CURRENT LIABILITIES |  |  | 33,846 |  | 109,125
Creditors: Amounts Falling Due After More Than One Year | 9 |  | - |  | (22,768 )
NET ASSETS |  |  | 33,846 |  | 86,357
CAPITAL AND RESERVES
Called up share capital |  |  | 1 |  | 1
Profit and Loss Account |  |  | 33,845 |  | 86,356
SHAREHOLDERS' FUNDS |  |  | 33,846 |  | 86,357

Page 2
Page 3
Avon Dairy Ltd
Balance Sheet (continued)
As At 4 April 2025
For the period ending 4 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The member has not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The director acknowledges her 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 Profit and Loss Account.
On behalf of the board

Miss Selina Burns Director
22 October 2025

The notes on pages 4 to 7 form part of these financial statements.
Page 3
Page 4
Avon Dairy Ltd
Notes to the Financial Statements
For the Period 1 April 2024 to 4 April 2025
Notes to the Financial Statements
1. General Information
Avon Dairy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 12458114 . The registered office is Unit 303, Old Barn Farm Road, Three Legged Cross, Wimborne, Dorset, BH21 6SP.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements are prepared under the historical cost convention and in accordance with the FRS 102 Section 1A Small Entities - The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.
The presentation currency of the financial statements is the Pound Sterling (£).
The significant accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all years presented unless otherwise stated.
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. 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.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the amounts paid on the acquisition of a business. It is amortised to profit and loss account over its estimated economic life of 6 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:

Motor Vehicles | 3 years straight line
Fixtures & Fittings | 6 years straight line
Computer Equipment | 20% on reducing balance

2.5. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company.
Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.
Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.6. Stocks and Work in Progress
Stocks 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.
Page 4
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Avon Dairy Ltd
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 4 April 2025
2.7. Taxation
Taxation expense represents the sum of the tax currently payable and deferred tax.
Taxation for the period 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 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 is recognised in respect of all timing difference that have originated but not reversed at the balance sheet date.
Timing differences arise from the inclusion of income and expenses in the tax assessments in periods different from those in which they are recognised in the financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the period 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 probably that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.8. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
2.9. Trade debtors
Trade debtors are carried at original net invoice amount less an estimate for doubtful debtors. Bad debts are written off when identified. Specific provisions are made against debts whose recovery is considered doubtful.
2.10. Provisions and accruals
Provisions are recognised when there is a present legal or constructive obligation as a result of past events and the amount can be reliably estimated. Provisions are not recognised for future operating losses.
3. Average Number of Employees
Average number of employees, including directors, during the period was: 13 (2024: 13)
13 13
4. Intangible Assets

| Goodwill
--- | ---
| £
Cost
As at 1 April 2024 | 133,899
As at 4 April 2025 | 133,899
Amortisation
As at 1 April 2024 | 87,407
Provided during the period | 22,317
As at 4 April 2025 | 109,724
Net Book Value
As at 4 April 2025 | 24,175
As at 1 April 2024 | 46,492

Page 5
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Avon Dairy Ltd
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 4 April 2025
5. Tangible Assets

| Motor Vehicles | Fixtures & Fittings | Computer Equipment | Total
--- | --- | --- | --- | ---
| £ | £ | £ | £
Cost
As at 1 April 2024 | 108,717 | 500 | 2,442 | 111,659
Disposals | (15,500 ) | - | - | (15,500 )
As at 4 April 2025 | 93,217 | 500 | 2,442 | 96,159
Depreciation
As at 1 April 2024 | 95,161 | 326 | 1,139 | 96,626
Provided during the period | 13,377 | 83 | 260 | 13,720
Disposals | (15,321 ) | - | - | (15,321 )
As at 4 April 2025 | 93,217 | 409 | 1,399 | 95,025
Net Book Value
As at 4 April 2025 | - | 91 | 1,043 | 1,134
As at 1 April 2024 | 13,556 | 174 | 1,303 | 15,033

Included above are assets held under finance leases or hire purchase contracts with a net book value as follows:

| 4 April 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Motor Vehicles | - |  | 1,404

6. Stocks

| 4 April 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Stock | 9,425 |  | 8,919

7. Debtors

| 4 April 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Due within one year
Trade debtors | 33,816 |  | 34,648
Prepayments and accrued income | 13,853 |  | 6,572
Other debtors | 1,046 |  | 1,228
Rent deposit | 6,750 |  | 6,750
Corporation tax recoverable assets | 2,904 |  | -
VAT | 990 |  | -
Director's loan account | 4,999 |  | -
| 64,358 |  | 49,198

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Page 7
Avon Dairy Ltd
Notes to the Financial Statements (continued)
For the Period 1 April 2024 to 4 April 2025
8. Creditors: Amounts Falling Due Within One Year

| 4 April 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Net obligations under finance lease and hire purchase contracts | - |  | 1,975
Trade creditors | 53,565 |  | 66,312
Corporation tax | - |  | 3,701
Other taxes and social security | 6,569 |  | 5,357
VAT | - |  | 5,549
Other creditors | 615 |  | 651
Accruals and deferred income | 2,888 |  | 2,650
Director's loan account | - |  | 153
Amounts owed to associates | 19,698 |  | 36,841
| 83,335 |  | 123,189

9. Creditors: Amounts Falling Due After More Than One Year

| 4 April 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
Amounts owed to associates | - |  | 22,768

10. Obligations Under Finance Leases and Hire Purchase

| 4 April 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
The future minimum finance lease payments are as follows:
Not later than one year | - |  | 1,975

11. Capital Commitments

| 4 April 2025 |  | 31 March 2024
--- | --- | --- | ---
| £ |  | £
At the end of the period | 19,698 |  | 59,609

Braeforge Limited holds fixed and floating charges over Avon Dairy Ltd. The floating charge covers all of the assets or undertaking of the company. The charges also contain a negative pledge.
12. Directors Advances, Credits and Guarantees
Included within Debtors are the following loans to directors:

| As at 1 April 2024 | Amounts advanced | Amounts repaid | Amounts written off | As at 4 April 2025
--- | --- | --- | --- | --- | ---
| £ | £ | £ | £ | £
Miss Selina Burns | (153 ) | 11,612 | (6,460 ) | - | 4,999

The above loan is unsecured, interest free and repayable on demand.
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