REGISTERED NUMBER: 00604037 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 31 MARCH 2025

FOR

LECKHAMPTON DAIRIES LIMITED

Page

Company information

1

Balance sheet

2

Notes to the financial statements

3

Chartered accountants' report

6

DIRECTORS:

J S Hicks

T J Hicks

SECRETARY:

REGISTERED OFFICE:

Church Farm

Leckhampton

Gloucestershire

GL53 0QJ

REGISTERED NUMBER:

00604037 (England and Wales)

ACCOUNTANTS:

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

FIXED ASSETS

Tangible assets

4

20,299

22,554

Investment property

5

2,160,000

2,160,000

2,180,299

2,182,554

CURRENT ASSETS

Debtors

6

31,937

26,415

Cash at bank

975,906

1,257,951

1,007,843

1,284,366

CREDITORS

Amounts falling due within one year

7

93,409

150,310

NET CURRENT ASSETS

914,434

1,134,056

TOTAL ASSETS LESS CURRENT LIABILITIES

3,094,733

3,316,610

PROVISIONS FOR LIABILITIES

470,172

470,736

NET ASSETS

2,624,561

2,845,874

CAPITAL AND RESERVES

Called up share capital

8,490

8,490

Share premium

3,010

3,010

Revaluation reserve

1,395,290

1,395,290

Retained earnings

1,217,771

1,439,084

SHAREHOLDERS' FUNDS

2,624,561

2,845,874

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 Income statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 1 December 2025 and were signed on its behalf by:

J S Hicks - Director

1.	STATUTORY INFORMATION

Leckhampton Dairies 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 as modified by the revaluation of certain assets.

TURNOVER

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

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

-

10% on reducing balance

INVESTMENTS IN SUBSIDIARIES

Investments in subsidiary undertakings are recognised at cost.

INVESTMENT PROPERTY

Investment property is shown at most recent valuation. Any aggregate surplus or deficit arising from changes in fair value is recognised in profit or loss.

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 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

£

COST

At 1 April 2024

and 31 March 2025

26,850

DEPRECIATION

At 1 April 2024

4,296

Charge for year

2,255

At 31 March 2025

6,551

NET BOOK VALUE

At 31 March 2025

20,299

At 31 March 2024

22,554

5.	INVESTMENT PROPERTY

Total

£

FAIR VALUE

At 1 April 2024

and 31 March 2025

2,160,000

NET BOOK VALUE

At 31 March 2025

2,160,000

At 31 March 2024

2,160,000

Fair value at 31 March 2025 is represented by:

£

Valuation in 2016

3,550,000

Valuation in 2021

(240,000

)

Valuation in 2022

150,000

Valuation in 2023

(1,300,000

)

2,160,000

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

3,375

3,458

Other debtors

14,526

5,254

Prepayments

14,036

17,703

31,937

26,415

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

14,033

13,534

Amounts owed to group undertakings

8,090

8,090

Tax

36,833

67,465

Social security and other taxes

(429

)

250

VAT

6,433

7,912

Other creditors

-

1,649

Accrued expenses

28,449

51,410

93,409

150,310

8.	ULTIMATE CONTROLLING PARTY

The directors are considered to be the ultimate controlling party by virtue of their ability to act in concert in respect of the operational and financial policies of the company.

9.	PENSION COMMITMENTS

The company operates a defined contributions pension scheme. The assets of the scheme are held separately from those of the company in an independently administered fund. During the year there were no contributions to the scheme on behalf of the directors (2024 - £Nil). Contributions totalling £Nil (2024 - £Nil) were made to the fund on behalf of the employees.

The following reproduces the text of the report prepared for the directors in respect of the company's annual unaudited financial statements. In accordance with the Companies Act 2006, the company is only required to file a Balance sheet. Readers are cautioned that the Income statement and certain other primary statements and the Report of the directors are not required to be filed with the Registrar of Companies.

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the financial statements of Leckhampton Dairies Limited for the year ended 31 March 2025 which comprise the Income statement, Balance sheet, Statement of changes in equity and the related notes from the company's accounting records and from information and explanations you have given 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 within the ICAEW's regulations and guidance at http://www.icaew.com/en/membership/regulations-standards-and-guidance.

This report is made solely to the Board of Directors of Leckhampton Dairies Limited, as a body, in accordance with our terms of engagement. Our work has been undertaken solely to prepare for your approval the financial statements of Leckhampton Dairies Limited and state those matters that we have agreed to state to the Board of Directors of Leckhampton Dairies Limited, as a body, in this report in accordance with ICAEW Technical Release 07/16AAF. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Leckhampton Dairies Limited and its Board of Directors, as a body, for our work or for this report.

It is your duty to ensure that Leckhampton Dairies Limited has kept adequate accounting records and to prepare statutory financial statements that give a true and fair view of the assets, liabilities, financial position and profit of Leckhampton Dairies Limited. You consider that Leckhampton Dairies Limited is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the financial statements of Leckhampton Dairies 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 statutory financial statements.

Mitchell Glanville Limited

2nd Floor

Cumberland House

Oriel Road

Cheltenham

Gloucestershire

GL50 1BB

1 December 2025