REGISTERED NUMBER: 06423583 (England and Wales)

Financial Statements for the Year Ended 31 March 2025

for

Deacon Dairies Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

Mr A Deacon

SECRETARY:

Mr A Deacon

REGISTERED OFFICE:

Boyes Farm

Leyland Lane

Ulnes Walton

Leyland

Lancashire

PR26 8LB

REGISTERED NUMBER:

06423583 (England and Wales)

ACCOUNTANTS:

Bennett Kirkhope Smith

Chartered Certified Accountants

Suites 5 & 6 The Printworks

Hey Road

Barrow

Clitheroe

Lancashire

BB7 9WB

FIXED ASSETS

Tangible assets

4

784,342

689,736

CURRENT ASSETS

Stocks

733,135

677,550

Debtors

5

151,505

171,792

Cash at bank and in hand

380,232

325,268

1,264,872

1,174,610

CREDITORS

Amounts falling due within one year

6

318,739

354,272

NET CURRENT ASSETS

946,133

820,338

TOTAL ASSETS LESS CURRENT LIABILITIES

1,730,475

1,510,074

PROVISIONS FOR LIABILITIES

7

126,050

93,663

NET ASSETS

1,604,425

1,416,411

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,604,325

1,416,311

1,604,425

1,416,411

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 director acknowledges his 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 24 December 2025 and were signed by:

Mr A Deacon - Director

1.	STATUTORY INFORMATION

Deacon 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.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Land and buildings

-

10% on cost

Plant and machinery etc

-

15% 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.

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.

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 year was 11 (2024 - 15 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Land and

machinery

buildings

etc

Totals

£

£

£

COST

At 1 April 2024

349,442

476,738

826,180

Additions

-

239,722

239,722

Disposals

-

(50,500

)

(50,500

)

At 31 March 2025

349,442

665,960

1,015,402

DEPRECIATION

At 1 April 2024

34,356

102,088

136,444

Charge for year

34,944

63,402

98,346

Eliminated on disposal

-

(3,730

)

(3,730

)

At 31 March 2025

69,300

161,760

231,060

NET BOOK VALUE

At 31 March 2025

280,142

504,200

784,342

At 31 March 2024

315,086

374,650

689,736

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

124,106

156,825

Other debtors

27,399

14,967

151,505

171,792

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Hire purchase contracts

65,402

51,944

Trade creditors

187,954

197,925

Taxation and social security

40,613

62,574

Other creditors

24,770

41,829

318,739

354,272

7.	PROVISIONS FOR LIABILITIES

31.3.25

31.3.24

£

£

Deferred tax

126,050

93,663

Deferred

tax

£

Balance at 1 April 2024

93,663

Provided during year

32,387

Balance at 31 March 2025

126,050

8.	RELATED PARTY DISCLOSURES

Mr A Deacon

A company which Mr Deacon is a shareholder.

Monty's Milkshakes Ltd, company number 16320216, was advanced £38,027 for which no interest has been charged by Deacon Dairies Limited. The amount is repayable on demand, within 12 months, and is shown in debtors due within one year.

31.3.25

31.3.24

£

£

Amount due from related party at the balance sheet date

38,027

-