ROSSER'S DAIRIES LIMITED

ROSSER'S DAIRIES LIMITED
Contents Page
For the year ended 05 April 2025

Statement of financial position	1
Notes to the financial statements	2

ROSSER'S DAIRIES LIMITED
Statement of Financial Position
As at 05 April 2025

	Notes	2025 £	2024 £
Fixed assets
Tangible fixed assets	3	35,296	22,823
		35,296	22,823
Current assets
Stocks		3,000	3,000
Debtors		116,137	120,909
Cash at bank and in hand		2,004	11,638
		121,141	135,547
Creditors: amount falling due within one year		(25,488)	(21,645)
Net current assets		95,653	113,902

Total assets less current liabilities		130,949	136,725
Net assets		130,949	136,725

Capital and reserves
Called up share capital		136,700	136,700
Profit and loss account		(5,751)	25
Shareholders' funds		130,949	136,725

For the year ended 05 April 2025 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.

Director's responsibilities:

The members have not required the company to obtain an audit of its accounts for the year in question in accordance with section 476.
The director acknowledges their responsibilities for complying with the requirements of the Companies Act 2006 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 members have agreed to the preparation of abridged accounts for this accounting period in accordance with section 444(2A).

The financial statements were approved by the director on 12 November 2025 and were signed by:

-------------------------------
Paul Rosser
Director

1

ROSSER'S DAIRIES LIMITED
Notes to the Abridged Financial Statements
For the year ended 05 April 2025

General Information

ROSSER'S DAIRIES LIMITED is a private company, limited by shares, registered in , registration number 04663976, registration address 18 Maesderwen Road , Pontymoile Pontypool , NP4 5LF.

The presentation currency is £ sterling.

1.

Accounting policies

Significant accounting policies

Statement of compliance

These financial statements have been prepared in compliance with FRS 102 – The Financial Reporting Standard applicable in the UK and Republic of Ireland and the Companies Act 2006.

Basis of preparation

The financial statements have been prepared under the historical cost convention as modified by the revaluation of land and buildings and certain financial instruments measured at fair value in accordance with the accounting policies.

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

Turnover

Turnover comprises the invoiced value of goods and services supplied by the company, net of Value Added Tax and trade discounts.

Tangible fixed assets

Tangible fixed assets, other than freehold land, are stated at cost or valuation less depreciation and any provision for impairment. Depreciation is provided at rates calculated to write off the cost or valuation of fixed assets, less their estimated residual value, over their expected useful lives on the following basis:

Land and Buildings	0 Reducing Balance
Plant and Machinery	20 Reducing Balance
Motor Vehicles	20 Reducing Balance

Assets on finance lease and hire purchase

Assets held under finance lease or hire purchase contracts i.e. those contracts where substantially all the risks and rewards of ownership have passed to the company, are included in the appropriate category of tangible fixed assets and depreciated over the shorter of the lease term and their estimated expected useful lives.
Future obligations under such contracts are included in creditors net of the finance charge allocated to future periods.

Stocks

Stocks are valued at the lower of cost and net realisable value after making due allowance for obsolete and slow moving items. Cost includes all direct costs and an appropriate proportion of fixed and variable overheads.

2.	Average number of employees Average number of employees during the year was 2 (2024 : 2).

3.

Tangible fixed assets

Cost or valuation	Plant and Machinery	Motor Vehicles	Land and Buildings	Total
	£	£	£	£
At 06 April 2024	472	20,631	7,032	28,135
Additions	17,335	-	-	17,335
Disposals	-	-	-	-
At 05 April 2025	17,807	20,631	7,032	45,470
Depreciation
At 06 April 2024	-	5,312	-	5,312
Charge for year	1,798	3,064	-	4,862
On disposals	-	-	-	-
At 05 April 2025	1,798	8,376	-	10,174
Net book values
Closing balance as at 05 April 2025	16,009	12,255	7,032	35,296
Opening balance as at 06 April 2024	472	15,319	7,032	22,823

The net book value of Land and Buildings includes £ 7,032 (2024 £7,032) in respect of assets leased under finance leases or hire purchase contracts.

2

Registered Number: 04663976

ROSSER'S DAIRIES LIMITED

Abridged Accounts

Period of accounts Start date: 06 April 2024 End date: 05 April 2025