REGISTERED NUMBER: 05960521 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

DB Dairies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr D E Buckman

Mrs T J Buckman

SECRETARY:

Mrs T J Buckman

REGISTERED OFFICE:

10 Howland Garth

St Albans

Hertfordshire

AL1 2NY

REGISTERED NUMBER:

05960521 (England and Wales)

ACCOUNTANTS:

Visionary Accountants

2 Adelaide Street

St Albans

Hertfordshire

AL3 5BH

FIXED ASSETS

Intangible assets

4

-

-

Tangible assets

5

15,663

19,579

15,663

19,579

CURRENT ASSETS

Stocks

2,349

794

Debtors

6

34,394

36,986

Cash at bank

11,747

13,684

48,490

51,464

CREDITORS

Amounts falling due within one year

7

18,074

15,786

NET CURRENT ASSETS

30,416

35,678

TOTAL ASSETS LESS CURRENT LIABILITIES

46,079

55,257

CREDITORS

Amounts falling due after more than one year

8

30,926

39,633

NET ASSETS

15,153

15,624

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

15,053

15,524

SHAREHOLDERS' FUNDS

15,153

15,624

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 2 December 2025 and were signed on its behalf by:

Mr D E Buckman - Director

1.	STATUTORY INFORMATION

DB 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.

Turnover

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

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 2006, is being amortised evenly over its estimated useful life of five years.

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 etc

-

25% on reducing balance

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

and 31 March 2025

25,000

AMORTISATION

At 1 April 2024

and 31 March 2025

25,000

NET BOOK VALUE

At 31 March 2025

-

At 31 March 2024

-

5.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 April 2024

and 31 March 2025

41,292

DEPRECIATION

At 1 April 2024

21,713

Charge for year

3,916

At 31 March 2025

25,629

NET BOOK VALUE

At 31 March 2025

15,663

At 31 March 2024

19,579

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

33,807

36,986

Other debtors

587

-

34,394

36,986

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

8,672

8,672

Taxation and social security

9,402

6,644

Other creditors

-

470

18,074

15,786

8.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

30,926

39,633

9.	RELATED PARTY DISCLOSURES

During the year the directors of the company held a loan account with the company. At the end of the year £nil was owed to the directors (2024 - £470). This loan is unsecured, interest free and repayable on demand.

10.	ULTIMATE CONTROLLING PARTY

There is no single ultimate controlling party of the company.