Registered number
04042481
BIRMINGHAM HALAL ABATTOIR LIMITED
Filleted Accounts
30 September 2022
BIRMINGHAM HALAL ABATTOIR LIMITED
Registered number: 04042481
Balance Sheet
as at 30 September 2022
Notes 2022 2021
£ £
Fixed assets
Tangible assets 3 189,006 157,111
Current assets
Debtors 4 2,522,737 1,398,374
Cash at bank and in hand 468,163 317,348
2,990,900 1,715,722
Creditors: amounts falling due within one year 5 (1,475,667) (601,561)
Net current assets 1,515,233 1,114,161
Total assets less current liabilities 1,704,239 1,271,272
Provisions for liabilities (73,377) (67,000)
Net assets 1,630,862 1,204,272
Capital and reserves
Called up share capital 1,000 1,000
Profit and loss account 1,629,862 1,203,272
Shareholder's funds 1,630,862 1,204,272
The director is satisfied that the company is entitled to exemption from the requirement to obtain an audit under section 477 of the Companies Act 2006.
The member has not required the company to obtain an audit in accordance with section 476 of the Act.
The director acknowledges his responsibilities for complying with the requirements of the Companies Act 2006 with respect to accounting records and the preparation of accounts.
The accounts have been prepared and delivered in accordance with the special provisions applicable to companies subject to the small companies regime. The profit and loss account has not been delivered to the Registrar of Companies.
Amer Islam Choudhery
Director
Approved by the board on 28 September 2023
BIRMINGHAM HALAL ABATTOIR LIMITED
Notes to the Accounts
for the year ended 30 September 2022
1 Accounting policies
Basis of preparation
The accounts have been prepared under the historical cost convention and in accordance with FRS 102, The Financial Reporting Standard applicable in the UK and Republic of Ireland (as applied to small entities by section 1A of the standard).
Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods have transferred to the buyer. Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs.
Tangible fixed assets
Tangible fixed assets are measured at cost less accumulative depreciation and any accumulative impairment losses. Depreciation is provided on all tangible fixed assets, other than freehold land, at rates calculated to write off the cost, less estimated residual value, of each asset evenly over its expected useful life, as follows:
Plant and machinery 25% reducing balance
Fixtures, fittings, tools and equipment 25% reducing balance
Motor Vehicles 25% reducing balance
Debtors
Short term debtors are measured at transaction price (which is usually the invoice price), less any impairment losses for bad and doubtful debts. Loans and other financial assets are initially recognised at transaction price including any transaction costs and subsequently measured at amortised cost determined using the effective interest method, less any impairment losses for bad and doubtful debts.
Creditors
Short term creditors are measured at transaction price (which is usually the invoice price). Loans and other financial liabilities are initially recognised at transaction price net of any transaction costs and subsequently measured at amortised cost determined using the effective interest method.
Taxation
A current tax liability is recognised for the tax payable on the taxable profit of the current and past periods. A current tax asset is recognised in respect of a tax loss that can be carried back to recover tax paid in a previous period. Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. 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. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.
Provisions
Provisions (ie liabilities of uncertain timing or amount) are recognised when there is an obligation at the reporting date as a result of a past event, it is probable that economic benefit will be transferred to settle the obligation and the amount of the obligation can be estimated reliably.
Pensions
Contributions to defined contribution plans are expensed in the period to which they relate.
2 Employees 2022 2021
Number Number
Average number of persons employed by the company 53 44
3 Tangible fixed assets
Plant and machinery etc Motor vehicles Total
£ £ £
Cost
At 1 October 2021 292,870 35,756 328,626
Additions 81,833 - 81,833
At 30 September 2022 374,703 35,756 410,459
Depreciation
At 1 October 2021 150,049 21,466 171,515
Charge for the year 46,365 3,573 49,938
At 30 September 2022 196,414 25,039 221,453
Net book value
At 30 September 2022 178,289 10,717 189,006
At 30 September 2021 142,821 14,290 157,111
4 Debtors 2022 2021
£ £
Trade debtors 291,594 225,034
Other debtors 2,231,143 1,173,340
2,522,737 1,398,374
5 Creditors: amounts falling due within one year 2022 2021
£ £
Trade creditors 183,847 232,110
Amounts owed to group undertakings and undertakings in which the company has a participating interest 992,762 177,121
Taxation and social security costs 252,299 118,743
Other creditors 46,759 73,587
1,475,667 601,561
6 Other information
BIRMINGHAM HALAL ABATTOIR LIMITED is a private company limited by shares and incorporated in England. Its registered office is:
Abattoir, George Henry Road, 
Tipton,
England, 
DY4 7BZ
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