REGISTERED NUMBER: 11839860 (England and Wales)

Financial Statements for the Year Ended 28th February 2025

for

Fresh Dairies (UK1) Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

MRS S N BIBI

SECRETARY:

REGISTERED OFFICE:

13 BRAGG ROAD

PERRY BARR

BIRMINGHAM

West Midlands

B20 3DB

REGISTERED NUMBER:

11839860 (England and Wales)

ACCOUNTANT:

A K & Co Accountants

732 Walsall Road

Great Barr

Birmingham

West Midlands

B42 1EX

FIXED ASSETS

Property, plant and equipment

4

4,824

6,991

CURRENT ASSETS

Inventories

5

7,994

8,099

Debtors

6

225,580

194,438

Cash at bank and in hand

26,454

30,331

260,028

232,868

CREDITORS

Amounts falling due within one year

7

149,064

141,163

NET CURRENT ASSETS

110,964

91,705

TOTAL ASSETS LESS CURRENT LIABILITIES

115,788

98,696

CAPITAL AND RESERVES

Called up share capital

8

100

100

Retained earnings

9

115,688

98,596

SHAREHOLDERS' FUNDS

115,788

98,696

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 28th February 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 28th February 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges her 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 director and authorised for issue on 12th December 2025 and were signed by:

MRS S N BIBI - Director

1.	STATUTORY INFORMATION

Fresh Dairies (UK1) 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

Revenue 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.

Fixtures and fittings 15% pa on reducing balance

Motor vehicles 25% pa on reducing balance

Stocks

Inventories 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 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.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 3 ) .

4.	PROPERTY, PLANT AND EQUIPMENT

Fixtures

and

Motor

fittings

vehicles

Totals

£

£

£

COST

At 1st March 2024

and 28th February 2025

8,385

18,750

27,135

DEPRECIATION

At 1st March 2024

3,739

16,405

20,144

Charge for year

995

1,172

2,167

At 28th February 2025

4,734

17,577

22,311

NET BOOK VALUE

At 28th February 2025

3,651

1,173

4,824

At 29th February 2024

4,646

2,345

6,991

5.	INVENTORIES

28.2.25

29.2.24

£

£

Stocks

7,994

8,099

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade debtors

209,919

179,881

VAT receivable

15,661

14,557

225,580

194,438

7.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

28.2.25

29.2.24

£

£

Trade creditors

121,338

116,174

Tax

9,580

10,262

Social security and other taxes

3,669

-

Directors' current accounts

12,977

12,977

Accrued expenses

1,500

1,750

149,064

141,163

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

28.2.25

29.2.24

value:

£

£

100

ORDINARY SHARE CAPITAL

£1

100

100

100 ORDINARY SHARE CAPITAL shares of £1 each were allotted and fully paid for cash at par during the year.

9.

RESERVES

Retained

earnings

£

At 1st March 2024

98,596

Profit for the year

17,092

At 28th February 2025

115,688