REGISTERED NUMBER: 05964866 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

TRAFFORD PARK DAIRY LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Intangible assets

4

10,218

14,018

Tangible assets

5

15,725

23,062

25,943

37,080

CURRENT ASSETS

Stocks

19,000

22,784

Debtors

6

185,611

209,504

Cash at bank and in hand

135,397

135,556

340,008

367,844

CREDITORS

Amounts falling due within one year

7

(238,857

)

(253,600

)

NET CURRENT ASSETS

101,151

114,244

TOTAL ASSETS LESS CURRENT LIABILITIES

127,094

151,324

CREDITORS

Amounts falling due after more than one year

8

(5,588

)

(11,028

)

PROVISIONS FOR LIABILITIES

(3,743

)

(5,766

)

NET ASSETS

117,763

134,530

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

117,663

134,430

SHAREHOLDERS' FUNDS

117,763

134,530

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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.

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 Profit and Loss Account has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 20 October 2025 and were signed on its behalf by:

Mr D J Blease - Director

1.	STATUTORY INFORMATION

Trafford Park Dairy Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address are as below:

Registered number:

05964866

Registered office:

5 Brooklands Place

Brooklands Road

Sale

Cheshire

M33 3SD

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents net invoiced sales of goods, excluding value added tax. Turnover is recognised when the goods are physically delivered to the customer.

Goodwill

Goodwill relates to the acquisition of businesses in 2007 and 2018 and it is amortised over the useful life of the business. The goodwill relating to the business acquired in 2007 is fully amortised.

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.

Plant and machinery

-

Straight line over 5 years

Fixtures and fittings

-

Straight line over 5 years

Motor vehicles

-

25% on reducing balance

Computer equipment

-

33% on cost

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 Profit and Loss Account, 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.

Hire purchase and leasing commitments

Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 13 (2024 - 13 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

56,000

AMORTISATION

At 1 April 2024

41,982

Amortisation for year

3,800

At 31 March 2025

45,782

NET BOOK VALUE

At 31 March 2025

10,218

At 31 March 2024

14,018

5.	TANGIBLE FIXED ASSETS

Fixtures

Plant and

and

Motor

Computer

machinery

fittings

vehicles

equipment

Totals

£

£

£

£

£

COST

At 1 April 2024

17,363

9,831

45,605

26,378

99,177

Additions

-

-

800

109

909

Disposals

-

-

(4,825

)

(4,048

)

(8,873

)

At 31 March 2025

17,363

9,831

41,580

22,439

91,213

DEPRECIATION

At 1 April 2024

12,722

7,522

31,649

24,222

76,115

Charge for year

1,988

669

3,360

1,114

7,131

Eliminated on disposal

-

-

(3,710

)

(4,048

)

(7,758

)

At 31 March 2025

14,710

8,191

31,299

21,288

75,488

NET BOOK VALUE

At 31 March 2025

2,653

1,640

10,281

1,151

15,725

At 31 March 2024

4,641

2,309

13,956

2,156

23,062

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

171,716

196,879

Other debtors

13,895

12,625

185,611

209,504

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

5,439

4,890

Trade creditors

90,205

81,794

Taxation and social security

14,572

22,492

Other creditors

128,641

144,424

238,857

253,600

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

5,588

11,028

9.	LEASING AGREEMENTS

Minimum lease payments under non-cancellable operating leases fall due as follows:

2025

2024

£

£

Within one year

45,442

23,523

Between one and five years

50,862

50,366

96,304

73,889

10.	ULTIMATE CONTROLLING PARTY

The controlling party is Mr D and Mrs D Blease.

11.	PENSION COMMITMENTS

The company operates a defined contribution pension scheme for the directors and employees. The assets of the scheme are held separately from those of the company in an independently administered fund. At the balance sheet date, unpaid contributions of £179 (2024: £588) were due to the fund. They are included in other creditors.