REGISTERED NUMBER: 10720824 (England and Wales)

Unaudited Financial Statements

for the Period 1 May 2024 to 31 March 2025

for

D M Poultry Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

Mr G T G Dodd

Miss C N Moore

Mr W G Dodd - Moore

Mr H C T Dodd-Moore

REGISTERED OFFICE:

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

REGISTERED NUMBER:

10720824 (England and Wales)

ACCOUNTANTS:

Benson Accountants

Wiza House

Station Road

Wigton

Cumbria

CA7 9BA

FIXED ASSETS

Tangible assets

4

1,339,654

1,347,534

CURRENT ASSETS

Debtors

5

330,780

132,415

Cash at bank

3,148

26,453

333,928

158,868

CREDITORS

Amounts falling due within one year

6

241,459

82,118

NET CURRENT ASSETS

92,469

76,750

TOTAL ASSETS LESS CURRENT LIABILITIES

1,432,123

1,424,284

CREDITORS

Amounts falling due after more than one year

7

(1,537,697

)

(1,706,230

)

PROVISIONS FOR LIABILITIES

-

(100,465

)

NET LIABILITIES

(105,574

)

(382,411

)

CAPITAL AND RESERVES

Called up share capital

524

524

Retained earnings

(106,098

)

(382,935

)

(105,574

)

(382,411

)

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

The members have not required the company to obtain an audit of its financial statements for the period 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 4 December 2025 and were signed on its behalf by:

Mr G T G Dodd - Director

Miss C N Moore - Director

Mr W G Dodd - Moore - Director

Mr H C T Dodd-Moore - Director

1.	STATUTORY INFORMATION

D M Poultry 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.

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

-

20% on reducing balance and 5% on reducing balance

During the year the directors have reviewed the depreciation policies and changed some assets in plant and machinery from 20% reducing balance to 5% reducing balance.

Taxation

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 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 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 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 period was 4 (2024 - 4 ) .

4.	TANGIBLE FIXED ASSETS

Freehold

Plant and

property

machinery

Totals

£

£

£

COST

At 1 May 2024

818,774

1,234,336

2,053,110

Additions

-

42,950

42,950

At 31 March 2025

818,774

1,277,286

2,096,060

DEPRECIATION

At 1 May 2024

-

705,576

705,576

Charge for period

-

50,830

50,830

At 31 March 2025

-

756,406

756,406

NET BOOK VALUE

At 31 March 2025

818,774

520,880

1,339,654

At 30 April 2024

818,774

528,760

1,347,534

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

30/4/24

£

£

Trade debtors

236,895

60,569

Other debtors

93,885

71,846

330,780

132,415

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31/3/25

30/4/24

£

£

Bank loans and overdrafts

59,223

59,025

Trade creditors

160,803

7,594

Taxation and social security

3,602

2,421

Other creditors

17,831

13,078

241,459

82,118

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31/3/25

30/4/24

£

£

Bank loans

1,537,697

1,706,230

31/3/25

30/4/24

£

£

Amounts falling due in more than five years:

Repayable by instalments

Bank loans more 5 yr by instal

1,537,697

1,706,230

8.	SECURED DEBTS

The following secured debts are included within creditors:

31/3/25

30/4/24

£

£

Bank loans

1,596,920

1,765,255

9.	DIRECTORS' ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the period ended 31 March 2025 and the year ended 30 April 2024:

31/3/25

30/4/24

£

£

Mr G T G Dodd

Balance outstanding at start of period

(2,099

)

(143

)

Amounts repaid

(3,276

)

(1,956

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of period

(5,375

)

(2,099

)