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Registered number: 06142617
Crook and Churn Dairy Ltd
Unaudited Financial Statements
For The Year Ended 31 March 2026
Hub Accountants Limited
Chartered Accountants
Innovation House
Wincombe Lane
Shaftesbury
Dorset
SP7 8FG
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—6
Page 1
Balance Sheet
Registered number: 06142617
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 33,039 40,459
33,039 40,459
CURRENT ASSETS
Stocks 5 19,094 25,350
Debtors 6 127,439 122,797
Cash at bank and in hand 22,751 6,805
169,284 154,952
Creditors: Amounts Falling Due Within One Year 7 (166,812 ) (163,960 )
NET CURRENT ASSETS (LIABILITIES) 2,472 (9,008 )
TOTAL ASSETS LESS CURRENT LIABILITIES 35,511 31,451
Creditors: Amounts Falling Due After More Than One Year 8 (9,525 ) (19,529 )
PROVISIONS FOR LIABILITIES
Deferred Taxation (8,260 ) (7,687 )
NET ASSETS 17,726 4,235
CAPITAL AND RESERVES
Called up share capital 10 2 2
Profit and Loss Account 17,724 4,233
SHAREHOLDERS' FUNDS 17,726 4,235
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Page 2
For the year ending 31 March 2026 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 directors acknowledge their 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.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr John Howell
Director
1st June 2026
The notes on pages 3 to 6 form part of these financial statements.
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Notes to the Financial Statements
1. General Information
Crook and Churn Dairy Ltd is a private company, limited by shares, incorporated in England & Wales, registered number 06142617 . The registered office is Unit 30, Applins Farm, Farrington, Blandford Forum, DT11 8RA.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover represents amounts receivable for goods sold net of VAT.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Leasehold None
Plant & Machinery 50% straight line
Motor Vehicles 25% straight line
2.4. Leasing and Hire Purchase Contracts
Assets obtained under hire purchase contracts and finance leases are capitalised as tangible fixed assets. Assets acquired under finance leases are depreciated over the shorter of the lease term and their useful lives. Assets acquired under hire purchase contracts are depreciated over their useful lives. Finance leases are those where substantially all of the benefits and risks of ownership are assumed by the company. Obligations under such agreements are included in the creditors net of the finance charge allocated to future periods. The finance element of the rental payment is charged to the profit and loss account so as to produce a constant periodic rate of charge on the net obligation outstanding in each period.

Rentals applicable to operating leases where substantially all of the benefits and risks of ownership remain with the lessor are charged to profit and loss account as incurred.
2.5. Stocks and Work in Progress
Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow-moving stocks. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.
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2.6. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other year and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and asset reflects the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current or deferred tax for the year is recognised in profit or loss, except when they related to items that are recognised in other comprehensive income or directly in equity, in which case, the current and deferred tax is also recognised in other comprehensive income or directly in equity respectively.
2.7. Pensions
The company operates a defined pension contribution scheme. Contributions are charged to the profit and loss account as they become payable in accordance with the rules of the scheme.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 8 (2025: 10)
8 10
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4. Tangible Assets
Land & Property
Leasehold Plant & Machinery Motor Vehicles Total
£ £ £ £
Cost
As at 1 April 2025 11,414 28,431 165,495 205,340
Additions - - 5,500 5,500
Disposals - (1,941 ) - (1,941 )
As at 31 March 2026 11,414 26,490 170,995 208,899
Depreciation
As at 1 April 2025 11,414 24,299 129,168 164,881
Provided during the period - 2,463 10,457 12,920
Disposals - (1,941 ) - (1,941 )
As at 31 March 2026 11,414 24,821 139,625 175,860
Net Book Value
As at 31 March 2026 - 1,669 31,370 33,039
As at 1 April 2025 - 4,132 36,327 40,459
5. Stocks
2026 2025
£ £
Stock 19,094 25,350
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 120,244 115,622
Prepayments and accrued income 5,452 5,470
VAT recoverable 1,743 1,705
127,439 122,797
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7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 5,750 18,872
Trade creditors 100,927 92,253
Bank loans and overdrafts 4,052 3,836
Corporation tax 14,181 2,941
Other taxes and social security 1,957 4,333
Net wages 1,056 -
Accruals and deferred income 2,700 2,581
Directors' loan accounts 36,189 39,144
166,812 163,960
8. Creditors: Amounts Falling Due After More Than One Year
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 9,525 15,275
Bank loans - 4,254
9,525 19,529
9. Secured Creditors
Of the creditors falling due within and after more than one year the following amounts are secured. 
Hire purchase liabilities are secured on the assets to which they relate.
2026 2025
£ £
Net obligations under finance lease and hire purchase contracts 15,274 34,147
10. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 2 2
11. Dividends
2026 2025
£ £
On equity shares:
Interim dividend paid 32,000 35,000
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