The Dairy Kompany Limited Filleted accounts for Companies House (small and micro)

COMPANY REGISTRATION NUMBER: 07452303

The Dairy Kompany Limited

Filleted Unaudited Financial Statements

31 March 2026

The Dairy Kompany Limited

Financial Statements

Year ended 31 March 2026

Contents	Page

Directors' report	1

Statement of financial position	2

Notes to the financial statements	4

The Dairy Kompany Limited

Directors' Report

Year ended 31 March 2026

The directors present their report and the unaudited financial statements of the company for the year ended 31 March 2026 .

Directors

The directors who served the company during the year were as follows:

Mrs L Hepton
Mr K Hepton
Mr B Scanlon	(Resigned 31 October 2025)

Small company provisions

This report has been prepared in accordance with the provisions applicable to companies entitled to the small companies exemption.

This report was approved by the board of directors on 5 August 2026 and signed on behalf of the board by:

Mrs L Hepton

Director

Registered office:

No.1 The Barns Hampsthwaite Head

Hampsthwaite

Harrogate

North Yorkshire

HG3 2HT

The Dairy Kompany Limited

Statement of Financial Position

31 March 2026

	2026		2025
Note	£	£	£

Fixed assets

Tangible assets	5		93,736	60,385

Current assets

Stocks		257,182	222,326
Debtors	6	596,674	521,219
Cash at bank and in hand		440,488	534,013
		------------	------------
		1,294,344	1,277,558

Creditors: amounts falling due within one year	7	660,395		724,683
		------------		------------
Net current assets			633,949	552,875
			---------	---------
Total assets less current liabilities			727,685	613,260

Provisions

Taxation including deferred tax	12,131	1,337
	---------	---------
Net assets	715,554	611,923
	---------	---------

Capital and reserves

Called up share capital	20,000	20,000
Profit and loss account	695,554	591,923
	---------	---------
Shareholders funds	715,554	611,923
	---------	---------

These financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime and in accordance with Section 1A of FRS 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland'.

In accordance with section 444 of the Companies Act 2006, the statement of income and retained earnings has not been delivered.

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.

Directors' responsibilities:

- The members have not required the company to obtain an audit of its financial statements for the year in question in accordance with section 476 ;

- The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of financial statements .

The Dairy Kompany Limited

Statement of Financial Position (continued)

31 March 2026

These financial statements were approved by the board of directors and authorised for issue on 5 August 2026 , and are signed on behalf of the board by:

Mrs L Hepton

Director

Company registration number: 07452303

The Dairy Kompany Limited

Notes to the Financial Statements

Year ended 31 March 2026

1. General information

The company is a private company limited by shares, registered in England and Wales. The address of the registered office is No.1 The Barns Hampsthwaite Head, Hampsthwaite, Harrogate, North Yorkshire, HG3 2HT.

2. Statement of compliance

These financial statements have been prepared in compliance with Section 1A of FRS 102, 'The Financial Reporting Standard applicable in the UK and the Republic of Ireland'.

3. Accounting policies

Basis of preparation

The financial statements have been prepared on the historical cost basis, as modified by the revaluation of certain financial assets and liabilities and investment properties measured at fair value through profit or loss.

The financial statements are prepared in sterling, which is the functional currency of the entity.

Revenue recognition

Turnover comprises the value of sales (excluding VAT, similar taxes and trade discounts) of products and services sold during the normal course of business. Revenue from the provision of goods is recognised when the risks and rewards of ownership of goods have been transferred to the customer. The risks and rewards of ownership of goods are deemed to have been transferred when the goods are either delivered to, or are picked up, by the customer.

Income tax

The taxation expense represents the aggregate amount of current and deferred tax recognised in the reporting period. Tax is recognised in profit or loss, except to the extent that it relates to items recognised in other comprehensive income or directly in equity. In this case, tax is recognised in other comprehensive income or directly in equity, respectively. Current tax is recognised on taxable profit for the current and past periods. Current tax is measured at the amounts of tax expected to pay or recover using the tax rates and laws that have been enacted or substantively enacted at the reporting date.

Deferred tax is recognised in respect of all timing differences at the reporting date. Unrelieved tax losses and other deferred tax assets are recognised to the extent that 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 that are expected to apply to the reversal of the timing difference.

Foreign currencies

Foreign currency transactions are initially recorded in the functional currency, by applying the spot exchange rate as at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are translated at the exchange rate ruling at the reporting date, with any gains or losses being taken to the profit and loss account.

Tangible assets

Tangible assets are initially recorded at cost, and subsequently stated at cost less any accumulated depreciation and impairment losses. Any tangible assets carried at revalued amounts are recorded at the fair value at the date of revaluation less any subsequent accumulated depreciation and subsequent accumulated impairment losses. An increase in the carrying amount of an asset as a result of a revaluation, is recognised in other comprehensive income and accumulated in equity, except to the extent it reverses a revaluation decrease of the same asset previously recognised in profit or loss. A decrease in the carrying amount of an asset as a result of revaluation, is recognised in other comprehensive income to the extent of any previously recognised revaluation increase accumulated in equity in respect of that asset. Where a revaluation decrease exceeds the accumulated revaluation gains accumulated in equity in respect of that asset, the excess shall be recognised in profit or loss.

Depreciation

Depreciation is calculated so as to write off the cost or valuation of an asset, less its residual value, over the useful economic life of that asset as follows:

Motor vehicles	-	20% reducing balance
Equipment	-	20% reducing balance

Impairment of fixed assets

A review for indicators of impairment is carried out at each reporting date, with the recoverable amount being estimated where such indicators exist. Where the carrying value exceeds the recoverable amount, the asset is impaired accordingly. Prior impairments are also reviewed for possible reversal at each reporting date. For the purposes of impairment testing, when it is not possible to estimate the recoverable amount of an individual asset, an estimate is made of the recoverable amount of the cash-generating unit to which the asset belongs. The cash-generating unit is the smallest identifiable group of assets that includes the asset and generates cash inflows that largely independent of the cash inflows from other assets or groups of assets. For impairment testing of goodwill, the goodwill acquired in a business combination is, from the acquisition date, allocated to each of the cash-generating units that are expected to benefit from the synergies of the combination, irrespective of whether other assets or liabilities of the company are assigned to those units.

Stocks

Stocks are measured at the lower of cost and estimated selling price less costs to complete and sell. Cost includes all costs of purchase, costs of conversion and other costs incurred in bringing the stock to its present location and condition.

Provisions

Provisions are recognised when the entity has an obligation at the reporting date as a result of a past event, it is probable that the entity will be required to transfer economic benefits in settlement and the amount of the obligation can be estimated reliably. Provisions are recognised as a liability in the statement of financial position and the amount of the provision as an expense. Provisions are initially measured at the best estimate of the amount required to settle the obligation at the reporting date and subsequently reviewed at each reporting date and adjusted to reflect the current best estimate of the amount that would be required to settle the obligation. Any adjustments to the amounts previously recognised are recognised in profit or loss unless the provision was originally recognised as part of the cost of an asset. When a provision is measured at the present value of the amount expected to be required to settle the obligation, the unwinding of the discount is recognised as a finance cost in profit or loss in the period it arises.

Financial instruments

A financial asset or a financial liability is recognised only when the entity becomes a party to the contractual provisions of the instrument. Basic financial instruments are initially recognised at the transaction price, unless the arrangement constitutes a financing transaction, where it is recognised at the present value of the future payments discounted at a market rate of interest for a similar debt instrument.

Defined contribution plans

Contributions to defined contribution plans are recognised as an expense in the period in which the related service is provided. Prepaid contributions are recognised as an asset to the extent that the prepayment will lead to a reduction in future payments or a cash refund. When contributions are not expected to be settled wholly within 12 months of the end of the reporting date in which the employees render the related service, the liability is measured on a discounted present value basis. The unwinding of the discount is recognised as a finance cost in profit or loss in the period in which it arises.

4. Employee numbers

The average number of persons employed by the company during the year amounted to 4 (2025: 5 ).

5. Tangible assets

	Motor vehicles	Equipment	Total
	£	£	£
Cost
At 1 April 2025	72,418	20,902	93,320
Additions	46,000	581	46,581
Disposals	–	( 10,652)	( 10,652)
	---------	--------	---------
At 31 March 2026	118,418	10,831	129,249
	---------	--------	---------
Depreciation
At 1 April 2025	16,653	16,282	32,935
Charge for the year	11,920	917	12,837
Disposals	–	( 10,259)	( 10,259)
	---------	--------	---------
At 31 March 2026	28,573	6,940	35,513
	---------	--------	---------
Carrying amount
At 31 March 2026	89,845	3,891	93,736
	---------	--------	---------
At 31 March 2025	55,765	4,620	60,385
	---------	--------	---------

6. Debtors

	2026	2025
	£	£
Trade debtors	364,549	497,870
Amounts owed by group undertakings and undertakings in which the company has a participating interest	211,420	–
Other debtors	20,705	23,349
	---------	---------
	596,674	521,219
	---------	---------

7. Creditors: amounts falling due within one year

	2026	2025
	£	£
Bank loans and overdrafts	–	33,784
Trade creditors	544,889	599,514
Corporation tax	57,751	21,819
Social security and other taxes	2,827	–
Other creditors	54,928	69,566
	---------	---------
	660,395	724,683
	---------	---------

8. Directors' advances, credits and guarantees

The directors loan account remained in credit throughout the year.

9. Related party transactions

No transactions with related parties were undertaken such as are required to be disclosed under Financial Reporting Standard 102.

10. Controlling party

The company was under the control of Mrs L Hepton and Mr B Scanlon until 31 October 2025, when it became a wholly owned subsidiary of DK Acquisitions Ltd, a company registered in England and Wales.