REGISTERED NUMBER: 11325611 (England and Wales)

Milk Station Ltd

Unaudited Financial Statements for the Year Ended 30 April 2025

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

4

DIRECTOR:

D Baker

REGISTERED OFFICE:

One New Street

Wells

Somerset

BA5 2LA

REGISTERED NUMBER:

11325611 (England and Wales)

ACCOUNTANTS:

Webb & Co Ltd

Accountants and Business Advisers

One New Street

Wells

Somerset

BA5 2LA

FIXED ASSETS

Tangible assets

4

74,055

23,555

CURRENT ASSETS

Stocks

109,216

148,858

Debtors

5

258,617

135,862

Cash at bank

143,085

49,893

510,918

334,613

CREDITORS

Amounts falling due within one year

6

299,627

130,406

NET CURRENT ASSETS

211,291

204,207

TOTAL ASSETS LESS CURRENT LIABILITIES

285,346

227,762

CREDITORS

Amounts falling due after more than one year

7

(39,422

)

-

PROVISIONS FOR LIABILITIES

(18,275

)

(4,475

)

NET ASSETS

227,649

223,287

CAPITAL AND RESERVES

Called up share capital

8

62

62

Capital redemption reserve

58

58

Retained earnings

227,529

223,167

SHAREHOLDERS' FUNDS

227,649

223,287

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 April 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 April 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 Profit and Loss Account has not been delivered.

The financial statements were approved by the director and authorised for issue on 5 December 2025 and were signed by:

D Baker - Director

1.	STATUTORY INFORMATION

Milk Station Ltd 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.

The presentation currency of the financial statements is the Pound Sterling (£).

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 represents amounts receivable for goods sold and services provided in the ordinary course of business, net of VAT and trade discounts. The company's turnover is derived from the sale of milk stations, the provision of repair and maintenance services for the stations, and income from products used operate the milk stations.

Sale of Milk Stations

Revenue from the sale of milk stations is recognised when control of the goods passes to the customer, which is generally upon delivery.

Repair and Maintenance Services

Revenue from services is recognised in the period in which the services are rendered to the customer.

Sale of Products

Revenue from products, such as bottles used within the milk station, is recognised at the point of sale.

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

-

33% on reducing balance and 25% on reducing balance

Motor vehicles

-

25% on cost

Stocks

Stocks and work in progress are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Profit and Loss Account, 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 3 (2024 - 3 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

machinery

vehicles

Totals

£

£

£

COST

At 1 May 2024

7,850

38,490

46,340

Additions

31,028

44,254

75,282

At 30 April 2025

38,878

82,744

121,622

DEPRECIATION

At 1 May 2024

5,945

16,840

22,785

Charge for year

8,233

16,549

24,782

At 30 April 2025

14,178

33,389

47,567

NET BOOK VALUE

At 30 April 2025

24,700

49,355

74,055

At 30 April 2024

1,905

21,650

23,555

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Trade debtors

240,301

133,189

Other debtors

18,316

2,673

258,617

135,862

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

2025

2024

£

£

Bank loans and overdrafts

156

12

Hire purchase contracts

12,052

19,334

Trade creditors

212,498

70,548

Taxation and social security

39,210

36,864

Other creditors

35,711

3,648

299,627

130,406

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

2025

2024

£

£

Hire purchase contracts

39,422

-

8.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

2025

2024

value:

£

£

1,000

Ordinary A

1p

10

10

5,200

Ordinary B

1p

52

52

62

62