| A. Salisbury (Dairyman) Limited |
| Registered Number:04705026 |
For the year ended 31 March 2025
England and Wales
Unaudited Financial Statements
For the year ended 31 March 2025
A. Salisbury (Dairyman) Limited
Contents Page
1
Statement of Financial Position
2 to 4
Notes to the Financial Statements
A. Salisbury (Dairyman) Limited
Statement of Financial Position
2024
2025
| Property, plant and equipment |
18,035
24,527
3
18,035
24,527
200
200
4
| Trade and other receivables |
31,707
35,884
5
19,908
| Cash and cash equivalents |
23,993
60,077
51,815
| Trade and other payables: amounts falling due within one year |
(156,618)
(164,714)
6
(104,803)
(104,637)
Net current liabilities
| Total assets less current liabilities |
(86,602)
(80,276)
| Trade and other payables: amounts falling due after more than one |
| year |
(18,056)
(9,723)
7
(96,325)
Net liabilities
(98,332)
2
2
(96,327)
(98,334)
(96,325)
(98,332)
Shareholders' funds
| For the year ended 31 March 2025 the company was entitled to exemption from audit under Section 477 of the Companies Act 2006 relating to small companies. |
| 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 director acknowledges his responsibilities for:a) ensuring that the company keeps proper 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 Section 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. |
| In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered. |
| The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. |
| Andrew Salisbury Director |
| These financial statements were approved and authorised for issue by the Board on 19 December 2025 and were signed by: |
| The notes form part of these financial statements |
1 of 4
For the year ended 31 March 2025
A. Salisbury (Dairyman) Limited
Notes to the Financial Statements
Statutory Information
| A. Salisbury (Dairyman) Limited is a private limited company, limited by shares, domiciled in England and Wales, registration |
| number 04705026. |
14 Littlemore Close
Upton
Wirral
United Kingdom
CH49 4GS
| The presentation currency is £ sterling. |
Basis of preparing the financial statements
| These financial statements have been prepared in accordance with the provisions of Section 1A of Financial Reporting Standard |
| 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland' and the Companies Act 2006. The |
| financial statements have been prepared under the historical costs convention as modified by the revaluation of certain assets. |
Revenue recognition
| Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts. |
Goodwill
| Goodwill, being the amount paid in connection with the acquisition of a business in 2020, is being amortised evenly over its estimated useful life of 5 years. |
Property, plant and equipment
| Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis: |
Computer equipment
Motor vehicles
Fixtures and fittings
Inventories
| Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads. |
Hire purchase and leasing commitments
The finance element of the rental payment is charged to the profit and loss account on a straight line basis.
2 of 4
For the year ended 31 March 2025
A. Salisbury (Dairyman) Limited
Notes to the Financial Statements Continued
| 2. Intangible fixed assets |
| Goodwill on |
| Incorporation |
20,400
37,900
17,500
37,900
20,400
17,500
37,900
20,400
17,500
37,900
20,400
17,500
-
-
-
-
-
-
| 3. Property, plant and equipment |
Motor vehicles
64,510
11,913
1,791
50,806
50,806
1,791
11,913
64,510
| Provision for depreciation and impairment |
39,983
10,602
1,006
28,375
Charge for year
6,492
437
196
5,859
46,475
11,039
1,202
34,234
16,572
589
874
18,035
22,431
785
1,311
24,527
2024
2025
200
200
3 of 4
For the year ended 31 March 2025
A. Salisbury (Dairyman) Limited
Notes to the Financial Statements Continued
| 5. Trade and other receivables |
2024
2025
34,738
29,670
1,146
2,037
31,707
35,884
| 6. Trade and other payables: amounts falling due within one year |
2024
2025
8,333
8,333
9,639
21,167
| Taxation and social security |
-
979
146,742
126,139
164,714
156,618
| 7. Trade and other payables: amounts falling due after more than one year |
2024
2025
9,723
18,056
| 8. Average number of persons employed |
During the year the average number of employees was 2 (2024 : 3)
4 of 4