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Company Registration No. 05824399 (England and Wales)
D J M Dairies Limited Unaudited accounts for the year ended 30 April 2026
D J M Dairies Limited Unaudited accounts Contents
Page
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D J M Dairies Limited Company Information for the year ended 30 April 2026
Director
Donald Milligan
Company Number
05824399 (England and Wales)
Registered Office
36 The Triangle Timperley Altrincham Cheshire WA15 6DP
Accountants
Premier Accounts & Consultancy Ltd 76 Gloucester Road Urmston Manchester M41 9AE
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D J M Dairies Limited Statement of financial position as at 30 April 2026
2026 
2025 
Notes
£ 
£ 
Fixed assets
Intangible assets
- 
1,700 
Tangible assets
14,785 
20,835 
14,785 
22,535 
Current assets
Debtors
33,174 
23,429 
Cash at bank and in hand
10,682 
11,039 
43,856 
34,468 
Creditors: amounts falling due within one year
(13,937)
(7,425)
Net current assets
29,919 
27,043 
Net assets
44,704 
49,578 
Capital and reserves
Called up share capital
100 
100 
Profit and loss account
44,604 
49,478 
Shareholders' funds
44,704 
49,578 
For the year ending 30 April 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 director acknowledges his 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 and in accordance with the provisions of FRS 102 Section 1A - Small Entities. The profit and loss account has not been delivered to the Registrar of Companies.
The financial statements were approved by the Board and authorised for issue on 17 July 2026 and were signed on its behalf by
Donald Milligan Director Company Registration No. 05824399
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D J M Dairies Limited Notes to the Accounts for the year ended 30 April 2026
1
Statutory information
D J M Dairies Limited is a private company, limited by shares, registered in England and Wales, registration number 05824399. The registered office is 36 The Triangle, Timperley, Altrincham, Cheshire, WA15 6DP.
2
Compliance with accounting standards
The accounts have been prepared in accordance with the provisions of FRS 102 Section 1A Small Entities. There were no material departures from that standard.
3
Accounting policies
The principal accounting policies adopted in the preparation of the financial statements are set out below and have remained unchanged from the previous year, and also have been consistently applied within the same accounts.
Basis of preparation
The accounts have been prepared under the historical cost convention as modified by the revaluation of certain fixed assets.
Presentation currency
The accounts are presented in £ sterling.
Tangible fixed assets and depreciation
Tangible assets are included at cost less depreciation and impairment. Depreciation has been provided at the following rates in order to write off the assets over their estimated useful lives:
Motor vehicles
25% Reducing balance
Computer equipment
25% Reducing balance
Intangible fixed assets
Intangible fixed assets (including purchased goodwill and patents) are included at cost less accumulated amortisation.
4
Intangible fixed assets
Other 
£ 
Cost
At 1 May 2025
8,500 
At 30 April 2026
8,500 
Amortisation
At 1 May 2025
6,800 
Charge for the year
1,700 
At 30 April 2026
8,500 
Net book value
At 30 April 2026
- 
At 30 April 2025
1,700 
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D J M Dairies Limited Notes to the Accounts for the year ended 30 April 2026
5
Tangible fixed assets
Motor vehicles 
Computer equipment 
Total 
£ 
£ 
£ 
Cost or valuation
At cost 
At cost 
At 1 May 2025
44,215 
757 
44,972 
Additions
1,000 
- 
1,000 
Disposals
(4,500)
- 
(4,500)
At 30 April 2026
40,715 
757 
41,472 
Depreciation
At 1 May 2025
23,380 
757 
24,137 
Charge for the year
4,929 
- 
4,929 
On disposals
(2,379)
- 
(2,379)
At 30 April 2026
25,930 
757 
26,687 
Net book value
At 30 April 2026
14,785 
- 
14,785 
At 30 April 2025
20,835 
- 
20,835 
6
Debtors
2026 
2025 
£ 
£ 
Amounts falling due within one year
VAT
2,338 
1,421 
Trade debtors
30,836 
22,008 
33,174 
23,429 
7
Creditors: amounts falling due within one year
2026 
2025 
£ 
£ 
Trade creditors
5,379 
1,193 
Taxes and social security
7,370 
4,679 
Other creditors
1,152 
1,495 
Loans from directors
36 
58 
13,937 
7,425 
8
Average number of employees
During the year the average number of employees was 4 (2025: 4).
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