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Company Registration No. 11900945 (England and Wales)
S. Gaskell Dairy Services Limited Unaudited accounts for the year ended 31 March 2025
S. Gaskell Dairy Services Limited Unaudited accounts Contents
Page
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S. Gaskell Dairy Services Limited Company Information for the year ended 31 March 2025
Director
Simon Gaskell
Company Number
11900945 (England and Wales)
Registered Office
UNIT 1B HALLIDAYS FARM MOSS LANE BILSBORROW PRESTON PR3 0RU ENGLAND
Accountants
Walling Accountants Unit 1B Hallidays Farm Bilsborrow Preston PR3 0RU
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S. Gaskell Dairy Services Limited Statement of financial position as at 31 March 2025
2025 
2024 
Notes
£ 
£ 
Fixed assets
Tangible assets
50,589 
25,890 
Current assets
Inventories
20,500 
20,000 
Debtors
18,561 
20,409 
Cash at bank and in hand
19,050 
24,172 
58,111 
64,581 
Creditors: amounts falling due within one year
(48,040)
(37,791)
Net current assets
10,071 
26,790 
Total assets less current liabilities
60,660 
52,680 
Creditors: amounts falling due after more than one year
(13,049)
(4,334)
Provisions for liabilities
Deferred tax
(9,612)
(4,919)
Net assets
37,999 
43,427 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
37,899 
43,327 
Shareholders' funds
37,999 
43,427 
For the year ending 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 in accordance with section 476 of the Companies Act 2006.
The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 5 December 2025 and were signed on its behalf by
Simon Gaskell Director Company Registration No. 11900945
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S. Gaskell Dairy Services Limited Notes to the Accounts for the year ended 31 March 2025
1
Statutory information
S. Gaskell Dairy Services Limited is a private company, limited by shares, registered in England and Wales, registration number 11900945. The registered office is UNIT 1B HALLIDAYS FARM MOSS LANE, BILSBORROW, PRESTON, PR3 0RU, ENGLAND.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. Turnover from the sale of goods is recognised when goods have been delivered to customers such that risks and rewards of ownership have transferred to them.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Plant & machinery
20% on reducing balance
Motor vehicles
25% on reducing balance
Fixtures & fittings
25% on reducing balance
Computer equipment
33.3% on cost
Inventories
Inventories have been valued at the lower of cost and estimated selling price less costs to complete and sell. In respect of work in progress and finished goods, cost includes a relevant proportion of overheads according to the stage of manufacturing/completion.
Deferred taxation
Deferred tax arises as a result of including items of income and expenditure in taxation computations in periods different from those in which they are included in the company's accounts. Deferred tax is provided in full on timing differences which result in an obligation to pay more (or less) tax at a future date, at the average tax rates that are expected to apply when the timing differences reverse, based on current tax rates and laws. Deferred tax assets and liabilities are not discounted.
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S. Gaskell Dairy Services Limited Notes to the Accounts for the year ended 31 March 2025
4
Tangible fixed assets
Plant & machinery 
Motor vehicles 
Fixtures & fittings 
Computer equipment 
Total 
£ 
£ 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At cost 
At cost 
At 1 April 2024
2,888 
32,500 
1,931 
636 
37,955 
Additions
- 
30,600 
- 
1,538 
32,138 
At 31 March 2025
2,888 
63,100 
1,931 
2,174 
70,093 
Depreciation
At 1 April 2024
1,656 
8,633 
1,272 
504 
12,065 
Charge for the year
246 
6,605 
164 
424 
7,439 
At 31 March 2025
1,902 
15,238 
1,436 
928 
19,504 
Net book value
At 31 March 2025
986 
47,862 
495 
1,246 
50,589 
At 31 March 2024
1,232 
23,867 
659 
132 
25,890 
5
Debtors
2025 
2024 
£ 
£ 
Amounts falling due within one year
VAT
252 
- 
Trade debtors
16,218 
19,078 
Accrued income and prepayments
2,091 
1,331 
18,561 
20,409 
6
Creditors: amounts falling due within one year
2025 
2024 
£ 
£ 
Bank loans and overdrafts
2,600 
2,600 
VAT
- 
8,014 
Obligations under finance leases and hire purchase contracts
5,961 
- 
Trade creditors
29,351 
17,428 
Taxes and social security
9,914 
8,223 
Other creditors
- 
1,456 
Loans from directors
214 
70 
48,040 
37,791 
7
Creditors: amounts falling due after more than one year
2025 
2024 
£ 
£ 
Bank loans
1,517 
4,334 
Obligations under finance leases and hire purchase contracts
11,532 
- 
13,049 
4,334 
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S. Gaskell Dairy Services Limited Notes to the Accounts for the year ended 31 March 2025
8
Loans to directors
Brought Forward 
Advance/ credit 
Repaid 
Carried Forward 
£ 
£ 
£ 
£ 
Simon Gaskell
Director's current account
70 
76,407 
76,263 
214 
70 
76,407 
76,263 
214 
9
Average number of employees
During the year the average number of employees was 1 (2024: 1).
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