REGISTERED NUMBER: 04835154 (England and Wales)

UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 30 NOVEMBER 2025

FOR

DAYMER INGREDIENTS LIMITED

Page

Balance Sheet

1

Notes to the Financial Statements

3

FIXED ASSETS

Tangible assets

4

450,431

439,523

CURRENT ASSETS

Stocks

420,292

639,691

Debtors

5

524,323

293,092

Cash at bank and in hand

736,516

1,036,991

1,681,131

1,969,774

CREDITORS

Amounts falling due within one year

6

644,468

687,807

NET CURRENT ASSETS

1,036,663

1,281,967

TOTAL ASSETS LESS CURRENT LIABILITIES

1,487,094

1,721,490

CREDITORS

Amounts falling due after more than one year

7

96,268

121,470

NET ASSETS

1,390,826

1,600,020

CAPITAL AND RESERVES

Called up share capital

100

100

Retained earnings

1,390,726

1,599,920

SHAREHOLDERS' FUNDS

1,390,826

1,600,020

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 November 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 November 2025 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their 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 Statement of Income and Retained Earnings has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 24 August 2026 and were signed on its behalf by:

J Brace - Director

1.	STATUTORY INFORMATION

Daymer Ingredients Limited is a private company, limited by shares, registered in England and Wales, registered number 04835154. Its registered office is Unit 7 Shipston Business Village, Tilemans Lane, Shipston On Stour, Warwickshire, United Kingdom, CV36 4FF.

The financial statements are presented in Sterling, which is the functional currency of the company.

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.

Related party exemption

The company has taken advantage of exemption, under the terms of Financial Reporting Standard 102 'The Financial Reporting Standard applicable in the UK and Republic of Ireland', not to disclose related party transactions with wholly owned subsidiaries within the group.

Turnover

Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Freehold land and buildings

- No depreciation

Leasehold land and buildings

- Over the term of the lease

Fixture and Fittings

- 20% on cost

Computer equipment

- 33% on cost

Motor Vehicle

- 25% on reducing balance

No depreciation is provided on the company's freehold properties since in the opinion of the directors, the expected useful lives are sufficiently long, and the estimated residual values are sufficiently high, that any such depreciation would be immaterial. In view of this, the directors carry out an annual impairment review of their properties.

Stocks

Stocks are valued at the lower of cost and net realisable value, after making due allowance for obsolete and slow moving items.

Taxation

Taxation for the year comprises current and deferred tax. Tax is recognised in the Statement of Income and Retained Earnings, 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.

Foreign currencies

Monetary assets and liabilities denominated in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are recorded at the rate ruling at the date of the transaction. All differences are taken to profit and loss account.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

Financial instruments

Basic financial liabilities, including trade and other debtors, bank loans and other loans are initially recognised at transaction price, unless the arrangement constitutes a financing transaction, where the debt instrument is measured at the present value of the future receipts discounted at a market rate of interest.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 10 (2024 - 11 ) .

4.	TANGIBLE FIXED ASSETS

Fixtures

Freehold

and

Motor

property

fittings

vehicles

Totals

£

£

£

£

COST

At 1 December 2024

426,399

17,097

-

443,496

Additions

-

5,302

12,518

17,820

At 30 November 2025

426,399

22,399

12,518

461,316

DEPRECIATION

At 1 December 2024

-

3,973

-

3,973

Charge for year

-

6,390

522

6,912

At 30 November 2025

-

10,363

522

10,885

NET BOOK VALUE

At 30 November 2025

426,399

12,036

11,996

450,431

At 30 November 2024

426,399

13,124

-

439,523

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Trade debtors

429,543

248,437

Amounts owed by group undertakings

51

51

Other debtors

94,729

44,604

524,323

293,092

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans and overdrafts

31,005

29,975

Trade creditors

151,024

75,566

Taxation and social security

11,637

463,206

Other creditors

450,802

119,060

644,468

687,807

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

30.11.25

30.11.24

£

£

Bank loans

96,268

121,470

Amounts falling due in more than five years:

Repayable by instalments

Bank loans - over 5 years

3,640

20,409

8.	SECURED DEBTS

The following secured debts are included within creditors:

30.11.25

30.11.24

£

£

Bank loans

118,011

133,892

The bank loan is secured by way of a charge against the company's property.