REGISTERED NUMBER: 07670046 (England and Wales)

Unaudited Financial Statements for the Year Ended 31 March 2025

for

Plumbs Dairy Limited

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTORS:

J W Plumb

Mrs D Plumb

SECRETARY:

REGISTERED OFFICE:

Suite D

(Xeinadin Cambridge) South Camb

Sawston

Cambridge

CB22 3JH

REGISTERED NUMBER:

07670046 (England and Wales)

ACCOUNTANTS:

Xeinadin

Unit D

South Cambs Business Park

Sawston

Cambridge

Cambridgeshire

CB22 3JH

FIXED ASSETS

Intangible assets

4

28,938

55,488

Tangible assets

5

517,743

521,286

546,681

576,774

CURRENT ASSETS

Stocks

27,343

43,235

Debtors

6

889,306

607,854

Investments

7

1,100

1,100

Cash at bank and in hand

101,346

15,388

1,019,095

667,577

CREDITORS

Amounts falling due within one year

8

641,151

474,752

NET CURRENT ASSETS

377,944

192,825

TOTAL ASSETS LESS CURRENT LIABILITIES

924,625

769,599

CREDITORS

Amounts falling due after more than one year

9

(296,141

)

(323,439

)

PROVISIONS FOR LIABILITIES

(431

)

(431

)

NET ASSETS

628,053

445,729

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

627,953

445,629

628,053

445,729

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 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 19 December 2025 and were signed on its behalf by:

J W Plumb - Director

1.	STATUTORY INFORMATION

Plumbs Dairy 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.

Goodwill

Goodwill, being the amount paid in connection with the acquisition of a business in 0, is being amortised evenly over its estimated useful life of nil years.

Intangible assets

Intangible assets are initially measured at cost. After initial recognition, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses.

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 etc

-

25% on cost

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.

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 54 (2024 - 52 ) .

4.	INTANGIBLE FIXED ASSETS

Goodwill

£

COST

At 1 April 2024

1,026,645

Additions

3,318

At 31 March 2025

1,029,963

AMORTISATION

At 1 April 2024

971,157

Charge for year

29,868

At 31 March 2025

1,001,025

NET BOOK VALUE

At 31 March 2025

28,938

At 31 March 2024

55,488

5.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

Plant and

and

Motor

property

machinery

fittings

vehicles

Totals

£

£

£

£

£

COST

At 1 April 2024

517,052

62,095

16,850

252,015

848,012

Additions

-

-

-

2,817

2,817

At 31 March 2025

517,052

62,095

16,850

254,832

850,829

DEPRECIATION

At 1 April 2024

-

62,095

16,850

247,781

326,726

Charge for year

-

-

-

6,360

6,360

At 31 March 2025

-

62,095

16,850

254,141

333,086

NET BOOK VALUE

At 31 March 2025

517,052

-

-

691

517,743

At 31 March 2024

517,052

-

-

4,234

521,286

6.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

475,763

247,343

Amounts owed by group undertakings

380,333

251,227

Other debtors

33,210

109,284

889,306

607,854

7.	CURRENT ASSET INVESTMENTS

2025

2024

£

£

Shares in group undertakings

1,100

1,100

8.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade creditors

509,727

386,589

Taxation and social security

115,552

19,611

Other creditors

15,872

68,552

641,151

474,752

9.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Bank loans

296,141

323,439

Amounts falling due in more than five years:

Repayable otherwise than by instalments

Bank loans more 5 yrs non-inst

14,168

-

Repayable by instalments

Bank loans more 5 yr by instal

281,973

323,439

10.	ULTIMATE CONTROLLING PARTY

The company was under the control of Mr and Mrs J Plumb, directors and shareholders.