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Registration number: 05425395

Dairy Den(Uk) Ltd
Unaudited Filleted Financial Statements
for the Year Ended 30 April 2025

Dairy Den(Uk) Ltd

Contents

Company Information | 1
Accountants' Report | 2
Statement of Financial Position | 3
Notes to the Unaudited Financial Statements | 4 to 9

Dairy Den(Uk) Ltd

Company Information

Director | B Shah

Company secretary | Mrs K Shah

Registered office | 163 Herne Hill London SE24 9LR

Accountants | Innovi Advisors Ltd Chartered Certified Accountants163 Herne Hill London SE24 9LR

Chartered Certified Accountants' Report to the Director on the Preparation of the Unaudited Statutory Accounts of
Dairy Den(Uk) Ltd
for the Year Ended 30 April 2025

In order to assist you to fulfil your duties under the Companies Act 2006, we have prepared for your approval the accounts of Dairy Den(Uk) Ltd for the year ended 30 April 2025 as set out on pages 3 to 9 from the company's accounting records and from information and explanations you have given us.

As a practising member firm of the Association of Chartered Certified Accountants, we are subject to its ethical and other professional requirements which are detailed at https://www.accaglobal.com/gb/en/member/standards/rules-and-standards/rulebook.html.

This report is made solely to the Board of Directors of Dairy Den(Uk) Ltd, as a body, in accordance with the terms of our engagement letter. Our work has been undertaken solely to prepare for your approval the accounts of Dairy Den(Uk) Ltd and state those matters that we have agreed to state to the Board of Directors of Dairy Den(Uk) Ltd, as a body, in this report in accordance with the requirements of the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/gb/en/technical-activities/technical-resources-search/2009/
october/factsheet-163-audit-exempt-companies.html. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Dairy Den(Uk) Ltd and its Board of Directors as a body for our work or for this report.

It is your duty to ensure that Dairy Den(Uk) Ltd has kept adequate accounting records and to prepare statutory accounts that give a true and fair view of the assets, liabilities, financial position and profit of Dairy Den(Uk) Ltd. You consider that Dairy Den(Uk) Ltd is exempt from the statutory audit requirement for the year.

We have not been instructed to carry out an audit or a review of the accounts of Dairy Den(Uk) Ltd. For this reason, we have not verified the accuracy or completeness of the accounting records or information and explanations you have given to us and we do not, therefore, express any opinion on the statutory accounts.

......................................
Innovi Advisors Ltd
Chartered Certified Accountants
163 Herne Hill
London
SE24 9LR

21 January 2026

Dairy Den(Uk) Ltd

(Registration number: 05425395)
Statement of Financial Position as at 30 April 2025

| Note | 2025 £ | 2024 £
Fixed assets |  |  |
Tangible assets | 4 | 462,015 | 499,824
Current assets |  |  |
Stocks | 5 | 280,160 | 389,089
Debtors | 6 | 343,850 | 443,279
Cash at bank and in hand |  | 371,617 | 170,027
|  | 995,627 | 1,002,395
Creditors: Amounts falling due within one year | 7 | (330,573) | (328,978)
Net current assets |  | 665,054 | 673,417
Total assets less current liabilities |  | 1,127,069 | 1,173,241
Provisions for liabilities |  | (115,504) | (122,300)
Net assets |  | 1,011,565 | 1,050,941
Capital and reserves |  |  |
Called up share capital |  | 4 | 4
Retained earnings |  | 1,011,561 | 1,050,937
Shareholders' funds |  | 1,011,565 | 1,050,941

For the financial year ending 30 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

• | The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476; and
• | The director acknowledges his responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime. As permitted by section 444 (5A) of the Companies Act 2006, the director has not delivered to the registrar a copy of the Income Statement.

Approved and authorised by the director on 21 January 2026

B Shah Director |  |

Dairy Den(Uk) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025

1 | General information

The company is a private company limited by share capital, incorporated in England & Wales.

The address of its registered office is:
163 Herne Hill
London
SE24 9LR

2 | Accounting policies

Summary of significant accounting policies and key accounting estimates

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies have been consistently applied to all the years presented, unless otherwise stated.

Statement of compliance

These financial statements have been prepared in accordance with Financial Reporting Standard 102 Section 1A smaller entities - 'The Financial Reporting Standard applicable in the United Kingdom and Republic of Ireland' and the Companies Act 2006 (as applicable to companies subject to the small companies' regime).

Basis of preparation

These financial statements have been prepared using the historical cost convention except that as disclosed in the accounting policies certain items are shown at fair value.

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

Revenue recognition

Turnover comprises the fair value of the consideration received or receivable for the sale of goods and provision of services in the ordinary course of the company’s activities. Turnover is shown net of sales/value added tax, returns, rebates and discounts.
The company recognises revenue when:
The amount of revenue can be reliably measured;
it is probable that future economic benefits will flow to the entity;
and specific criteria have been met for each of the company's activities.

Tax

The tax expense for the period comprises current and deferred tax. Tax is recognised in profit or loss, except that a change attributable to an item of income or expense recognised as other comprehensive income is also recognised directly in other comprehensive income.

The current income tax charge is calculated on the basis of tax rates and laws that have been enacted or substantively enacted by the reporting date in the countries where the company operates and generates taxable income.

Dairy Den(Uk) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

2 | Accounting policies (continued)

Deferred tax is recognised in respect of all timing differences between taxable profits and profits reported in the financial statements.
Unrelieved tax losses and other deferred tax assets are recognised when it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.
Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference.

Tangible assets

Tangible assets are stated in the statement of financial position at cost, less any subsequent accumulated depreciation and subsequent accumulated impairment losses.
The cost of tangible assets includes directly attributable incremental costs incurred in their acquisition and installation.

Depreciation

Depreciation is charged so as to write off the cost of assets, other than land and properties under construction over their estimated useful lives, as follows:

Asset class | Depreciation method and rate
Plant and machinery | 25% Reducing balance
Motor vehicles | 25% Reducing balance
Furniture and fittings | 25% Reducing balance
Computer equipment | 25% Straight Line Method

Cash and cash equivalents

Cash and cash equivalents comprise cash on hand and call deposits, and other short-term highly liquid investments that are readily convertible to a known amount of cash and are subject to an insignificant risk of change in value.

Trade debtors

Trade debtors are amounts due from customers for merchandise sold or services performed in the ordinary course of business.
Trade debtors are recognised initially at the transaction price. They are subsequently measured at amortised cost using the effective interest method, less provision for impairment. A provision for the impairment of trade debtors is established when there is objective evidence that the company will not be able to collect all amounts due according to the original terms of the receivables.

Stocks

Stocks are stated at the lower of cost and estimated selling price less costs to complete and sell. Cost is determined using the first-in, first-out (FIFO) method.
The cost of finished goods and work in progress comprises direct materials and, where applicable, direct labour costs and those overheads that have been incurred in bringing the inventories to their present location and condition. At each reporting date, stocks are assessed for impairment. If stocks are impaired, the carrying amount is reduced to its selling price less costs to complete and sell; the impairment loss is recognised immediately in profit or loss.

Dairy Den(Uk) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

2 | Accounting policies (continued)

Trade creditors

Trade creditors are obligations to pay for goods or services that have been acquired in the ordinary course of business from suppliers. Accounts payable are classified as current liabilities if the company does not have an unconditional right, at the end of the reporting period, to defer settlement of the creditor for at least twelve months after the reporting date. If there is an unconditional right to defer settlement for at least twelve months after the reporting date, they are presented as non-current liabilities.
Trade creditors are recognised initially at the transaction price and subsequently measured at amortised cost using the effective interest method.

Borrowings

Interest-bearing borrowings are initially recorded at fair value, net of transaction costs. Interest-bearing borrowings are subsequently carried at amortised cost, with the difference between the proceeds, net of transaction costs, and the amount due on redemption being recognised as a charge to the income statement over the period of the relevant borrowing.
Interest expense is recognised on the basis of the effective interest method and is included in interest payable and similar charges.
Borrowings are classified as current liabilities unless the company has an unconditional right to defer settlement of the liability for at least twelve months after the reporting date.

Share capital

Ordinary shares are classified as equity. Equity instruments are measured at the fair value of the cash or other resources received or receivable, net of the direct costs of issuing the equity instruments. If payment is deferred and the time value of money is material, the initial measurement is on a present value basis.

Dividends

Dividend distribution to the company’s shareholders is recognised as a liability in the financial statements in the reporting period in which the dividends are declared.

Defined contribution pension obligation

A defined contribution plan is a pension plan under which fixed contributions are paid into a pension fund and the company has no legal or constructive obligation to pay further contributions even if the fund does not hold sufficient assets to pay all employees the benefits relating to employee service in the current and prior periods.
Contributions to defined contribution plans are recognised as employee benefit expense when they are due. If contribution payments exceed the contribution due for service, the excess is recognised as a prepayment.

Dairy Den(Uk) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

2 | Accounting policies (continued)

Financial instruments

Classification
Financial instruments are classified and accounted for, according to the substance of the contractual arrangement, as either financial assets, financial liabilities, or equity instruments. An equity instrument is any contract that evidences a residual interest in the assets of the company after deducting all of its liabilities.

3 | Staff numbers

The average number of persons employed by the company (including the director) during the year, was 22 (2024 - 20).

4 | Tangible assets

| Long leasehold land and buildings £ | Plant and machinery £ | Office equipment £ | Motor vehicles £
Cost or valuation
At 1 May 2024 | 179,704 | 950,635 | 15,352 | 17,635
Additions | - | 49,549 | 2,065 | -
At 30 April 2025 | 179,704 | 1,000,184 | 17,417 | 17,635
Depreciation
At 1 May 2024 | - | 639,752 | 7,109 | 16,641
Charge for the year | - | 86,985 | 2,190 | 248
At 30 April 2025 | - | 726,737 | 9,299 | 16,889
Carrying amount
At 30 April 2025 | 179,704 | 273,447 | 8,118 | 746
At 30 April 2024 | 179,704 | 310,883 | 8,243 | 994

Dairy Den(Uk) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

4 | Tangible assets (continued)

| Total £
Cost or valuation
At 1 May 2024 | 1,163,326
Additions | 51,614
At 30 April 2025 | 1,214,940
Depreciation
At 1 May 2024 | 663,502
Charge for the year | 89,423
At 30 April 2025 | 752,925
Carrying amount
At 30 April 2025 | 462,015
At 30 April 2024 | 499,824

Included within the net book value of land and buildings above is £179,704 (2024 - £179,704) in respect of long leasehold land and buildings.

5 | Stocks

| 2025 £ | 2024 £
Other inventories | 280,160 | 389,089

Dairy Den(Uk) Ltd

Notes to the Unaudited Financial Statements for the Year Ended 30 April 2025 (continued)

6 | Debtors

Current | 2025 £ | 2024 £
Trade debtors | 208,300 | 208,207
Prepayments | 49,418 | 51,025
Other debtors | 86,132 | 184,047
| 343,850 | 443,279

7 | Creditors

Creditors: amounts falling due within one year

| Note | 2025 £ | 2024 £
Due within one year |  |  |
Loans and borrowings |  | 7,032 | -
Trade creditors |  | 78,968 | 74,752
Taxation and social security |  | 120,477 | 171,810
Other creditors |  | 124,096 | 82,416
|  | 330,573 | 328,978