Better Dairy Limited

	Page
Accountant's Report	1
Balance Sheet	2—3
Notes to the Financial Statements	4—6

Report to the directors on the preparation of the unaudited statutory accounts of Better Dairy Limited For The Year Ended 31 December 2025

To assist you to fulfil your duties under the Companies Act 2006, I have prepared for your approval the accounts of Better Dairy Limited which comprise the Profit and Loss Account, the Balance Sheet and the related notes, from the company’s accounting records and from information and explanations you have given us.

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

This report is made to the directors of Better Dairy Limited , 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 Better Dairy Limited and state those matters that we have agreed to state to the directors of Better Dairy Limited , as a body, in this report in accordance with the Association of Chartered Certified Accountants as detailed at http://www.accaglobal.com/content/dam/ACCA_Global/Technical/fact/technical-factsheet-163.pdf. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than Better Dairy Limited and its directors as a body for our work or for this report.

It is your duty to ensure that Better Dairy Limited 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 or loss of Better Dairy Limited . You consider that Better Dairy Limited 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 Better Dairy Limited . 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 financial statements.

Robert Fiford FCCA

17/08/2026

dines Accountancy Limited

ACCA

Edinburgh House

170 Kennington Lane

London

SE11 5DP

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Better Dairy Limited

Balance Sheet

As At 31 December 2025

Balance Sheet

Registered number: 12393734

		2025		2024
	Notes	£	£	£	£
FIXED ASSETS
Tangible Assets	4		95,545		369,321

			95,545		369,321
CURRENT ASSETS
Debtors	5	777,512		1,218,495
Cash at bank and in hand		3,392,078		5,672,105

		4,169,590		6,890,600
Creditors: Amounts Falling Due Within One Year	6	(365,689 )		(480,880 )

NET CURRENT ASSETS (LIABILITIES)			3,803,901		6,409,720

TOTAL ASSETS LESS CURRENT LIABILITIES			3,899,446		6,779,041

NET ASSETS			3,899,446		6,779,041

CAPITAL AND RESERVES
Called up share capital	7		172		172
Share premium account			17,929,767		17,929,767
Profit and Loss Account			(14,030,493 )		(11,150,898 )

SHAREHOLDERS' FUNDS			3,899,446		6,779,041

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Better Dairy Limited

Balance Sheet (continued)

As At 31 December 2025

For the year ending 31 December 2025 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 J Nagarajah

Director

12/08/2026

The notes on pages 4 to 6 form part of these financial statements.

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Better Dairy Limited

Notes to the Financial Statements

For The Year Ended 31 December 2025

Notes to the Financial Statements

1. General Information

Better Dairy Limited is a private company, limited by shares, incorporated in England & Wales, registered number 12393734 . The registered office is Unit J/K Bagel Factory, 24 White Post Lane, London, E9 5SZ.

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. 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	20% on cost
Plant & Machinery	33% on cost
Fixtures & Fittings	33% on cost
Computer Equipment	33% on cost

2.3. Foreign Currencies

Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.

2.4. 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 years 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 assets reflect 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 and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.

3. Average Number of Employees

Average number of employees, including directors, during the year was: 25 (2024: 31)

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Better Dairy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

4. Tangible Assets

	Land & Property
	Leasehold	Plant & Machinery	Fixtures & Fittings	Computer Equipment	Total
	£	£	£	£	£
Cost
As at 1 January 2025	26,270	1,226,424	73,972	55,399	1,382,065
Additions	-	29,372	200	1,139	30,711

As at 31 December 2025	26,270	1,255,796	74,172	56,538	1,412,776

Depreciation
As at 1 January 2025	13,916	907,056	52,183	39,589	1,012,744
Provided during the period	5,254	269,901	16,936	12,396	304,487

As at 31 December 2025	19,170	1,176,957	69,119	51,985	1,317,231

Net Book Value
As at 31 December 2025	7,100	78,839	5,053	4,553	95,545

As at 1 January 2025	12,354	319,368	21,789	15,810	369,321

5. Debtors

	2025	2024
	£	£
Due within one year
Prepayments and accrued income	116,270	98,132
Other debtors	60,454	63,639
Corporation tax recoverable assets	529,722	1,026,477
VAT	71,066	30,247

	777,512	1,218,495

6. Creditors: Amounts Falling Due Within One Year

	2025	2024
	£	£
Trade creditors	168,996	76,406
Bank loans and overdrafts	7	-
Other taxes and social security	48,474	134,603
Other creditors	5,728	6,331
Accruals and deferred income	141,258	262,314
Directors' loan accounts	1,226	1,226

	365,689	480,880

7. Share Capital

	2025	2024
	£	£
Allotted, Called up and fully paid	172	172

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Better Dairy Limited

Notes to the Financial Statements (continued)

For The Year Ended 31 December 2025

8. Other Commitments

The total of future minimum lease payments under non-cancellable operating leases are as following:

	2025	2024
	£	£
Not later than one year	174,391	180,087
Later than one year and not later than five years	-	174,391

	174,391	354,478

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