REGISTERED NUMBER: 07383888 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 OCTOBER 2025

FOR

JM DAIRY SERVICES LTD

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

J M Meaden

REGISTERED OFFICE:

2nd Floor

Market Square House

Station Road

Sturminster Newton

Dorset

DT10 1FG

REGISTERED NUMBER:

07383888 (England and Wales)

ACCOUNTANTS:

Andrews and Palmer

Chartered Accountants

Market Square House

Station Road

Sturminster Newton

Dorset

DT10 1FG

FIXED ASSETS

Tangible assets

4

31,814

18,853

CURRENT ASSETS

Stocks

77,749

71,576

Debtors

5

387,524

310,679

Cash at bank

187,116

215,539

652,389

597,794

CREDITORS

Amounts falling due within one year

6

209,077

216,253

NET CURRENT ASSETS

443,312

381,541

TOTAL ASSETS LESS CURRENT LIABILITIES

475,126

400,394

PROVISIONS FOR LIABILITIES

7,390

3,828

NET ASSETS

467,736

396,566

CAPITAL AND RESERVES

Called up share capital

7

1

1

Retained earnings

467,735

396,565

SHAREHOLDERS' FUNDS

467,736

396,566

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 October 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 October 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 28 July 2026 and were signed by:

J M Meaden - Director

1.	STATUTORY INFORMATION

JM Dairy Services 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 sales invoices raised for work done plus an adjustment for long-term contract revenues (see below), excluding value added tax. Turnover is recognised in the period in which goods and services are performed.

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

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Stocks and long-term contracts

In the case of long-term contracts, turnover represents the estimated contract revenues on work during the year. Contract revenues and profits are computed on the stage of completion.

Long-term contract balances included in stocks compromise costs incurred on long-term contracts, net of amounts transferred to cost of sales, after deducting foreseeable losses and related payments on account. Costs include all direct material and labour costs incurred in bringing a contract to its stage of completion at the year end. Provisions for estimated losses on contracts are made in the period in which such losses are foreseen.

The excess of payments on account received over amounts recorded as turnover is classified under creditors due within one year. Amounts recoverable on contracts, being the amount by which recorded turnover is in excess of payments on account, is classified under debtors.

Stock is stated at the lower of cost and net realisable value. Provision is made for obsolete, slow moving or defective items where appropriate.

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.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 3 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

machinery

etc

£

COST

At 1 November 2024

42,611

Additions

23,450

At 31 October 2025

66,061

DEPRECIATION

At 1 November 2024

23,758

Charge for year

10,489

At 31 October 2025

34,247

NET BOOK VALUE

At 31 October 2025

31,814

At 31 October 2024

18,853

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade debtors

121,655

81,378

Other debtors

265,869

229,301

387,524

310,679

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.10.25

31.10.24

£

£

Trade creditors

65,908

62,661

Taxation and social security

42,416

73,335

Other creditors

100,753

80,257

209,077

216,253

7.	CALLED UP SHARE CAPITAL

Allotted, issued and fully paid:

Number:

Class:

Nominal

31.10.25

31.10.24

value:

£

£

1

Ordinary

1

1

1

8.	DIRECTOR'S ADVANCES, CREDITS AND GUARANTEES

The following advances and credits to a director subsisted during the years ended 31 October 2025 and 31 October 2024:

31.10.25

31.10.24

£

£

J M Meaden

Balance outstanding at start of year

147,972

(19,307

)

Amounts advanced

66,597

349,208

Amounts repaid

(37,262

)

(181,929

)

Amounts written off

-

-

Amounts waived

-

-

Balance outstanding at end of year

177,307

147,972

Interest is being charged on the loan at 2.25% per annum up to 5th April 2025 then 3.75% per annum from 6th April 2025.

The loan was repaid in full on 9th December 2025.